本研究以台灣2012至2021年上市公司為研究對象，探討董事長性別與永續報告書之關聯，亦即探討董事長之性別對於自願編製永續報告書之影響。實證結果發現董事長性別對於編製永續報告書並無顯著關聯性。真正影響企業在推動編製永續報告書的因素眾多，像是政府法規、制度理論、董事長理念以及董事會的決策等，而非僅僅取決於董事長性別。不過多項研究仍然指出多元化的董事會在企業在推動永續發展及編製永續報告書有正面影響，建議企業應在永續發展戰略和目標中納入多元化的考慮，方能實現永續發展的目標。;This study examines the relationship between the gender of the chairman of the board and the sustainability report of Taiwan′s listed companies from 2012 to 2021, and further explores the impact of the gender of the chairman on the voluntary preparation of sustainability reports. The empirical results show that there is no significant correlation between the gender of the chairman and the preparation of sustainability reports. The factors that really influence companies to promote the preparation of sustainability reports are numerous, such as government regulations, institutional theory, chairman′s philosophy, and board decision-making, rather than solely depending on the gender of the chairman. However, multiple studies still indicate that a diversified board of directors has a positive impact on companies′ promotion of sustainable development and preparation of sustainability reports. It is recommended that companies should incorporate diversity considerations into their sustainable development strategies and goals in order to achieve sustainable development objectives.
