女性主客群對企業 ESG 表現與財務績效 關聯之調節效果

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姓名

蕭義雄(Antonio Shaio) 查詢紙本館藏

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企業管理學系在職專班

論文名稱

女性主客群對企業 ESG 表現與財務績效關聯之調節效果
(The moderating effect of women as the main customer group on the relationship between corporate ESG performance and financial performancen)

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摘要(中)

本研究係以 2015 年至 2022年之台灣上市櫃食品公司為主要研究對象，使用的灣經濟新報（Taiwan Economic Journal, TEJ）的 TESG 永續發展解決方案子資料庫。研究分析以環境、社會和公司治理與財務績效之關聯性，加入主客群性別調節變數分析以女性為客群與財務績效之關聯性，再進一步分析女性主客群的企業對於環境、社會和公司治理各構面對財務績效之關聯性。實證結果顯示，環境、社會和公司治理財務績效指標 ROA 、ROE 及 Tobin’s Q 具不顯著關係，且環境、社會和公司治理整體分數總分對性別調節變數均不顯著。但是將環境、社會和公司治理分別計算後環境構面分數，ROA 、ROE 不顯著但 Tobin’s Q 具顯著關係，公司治理構面則 ROA 、ROE 顯著但 Tobin’s Q 不顯著關係，並且主客群為女性調節變數為正向關聯。

摘要(英)

This study focuses on Taiwan’s listed counter food companies from 2015 to 2022, using the TESG sustainable development solutions sub-database of Taiwan Economic Journal (TEJ). The study analyzes the correlation between environment, society and corporate governance and financial performance, adds the gender moderating variable of the host and customer groups to analyze the correlation between women as the customer group and financial performance, and then further analyzes the impact of enterprises with female customer groups on the environment, society and corporate governance. The relevance of each aspect to financial performance. The empirical results show that the environmental, social and corporate governance financial performance indicators ROA, ROE and Tobin’s Q have an insignificant correlation, and the overall environmental, social and corporate governance score is not significant correlation on the gender moderating variable. However, after calculating the environment, society and corporate governance separately, the environmental aspect score shows that ROA and ROE are not significant correlation but Tobin′s Q has a significant correlation. For the corporate governance aspect, ROA and ROE are significant but Tobin′s Q has an insignificant correlation, and the host and customer groups are adjusted by women. Variables are positively correlated.

關鍵字(中)

★ ESG
★ 財務績效
★ 女性主客群

關鍵字(英)

★ women as the customer group
★ ESG
★ financial performance

論文目次

目錄
摘要....................................i
Abstract...............................ii
致謝..................................iii
目錄...................................iv
圖目錄.................................vi
表目錄................................vii
1-1 研究動機............................1
1-2 研究目的............................6
1-3研究結構............................ 6
第二章文獻探討 ................7
2-1 ESG對企業的價值與影響...............7
2-1-1 ESG對企業融資的影響...............9
2-1-2 ESG對公司銷貨效益影響............11
2-1-3 ESG對員工的影響..................12
2-2研究假說建立........................13
2-2-1女性與男性心理差異................14
2-2-2女性與男性生理結構差異............15
第三章研究方法.......................21
3-1 資料來源與選樣方法.................21
3-2 模型建立...........................21
3-2-1假說一模型建立....................21
3-2-2 假說二模型建立...................23
3-2-3 假說三、假說四及假說五模型建立....24
3-3 變數說明............................25
第四章實證結果分析.....................29
4-1 敘述統計............................29
4-2 Pearson 相關性分析..................31
4-3 迴歸分析............................32
第五章結論與建議.......................36
參考文獻................................38

圖目錄

圖1台灣女性勞動力參率…....………………………………3
圖2男女腦神經思考迴路圖…………………………………..16

表目錄
表1: 敘述性統計量................................30
表2:相關係數矩陣.................................31
表3: 假說一迴歸結果.............................32
表4 :假說二迴歸結果..............................33
表5:假說三、四、五迴歸結.........................35

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指導教授

黃承祖

審核日期

2024-1-31

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