ESG評分暨品牌年齡與品牌價值關聯性之研究

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姓名

紀雅綺(Ya-Chi Chi) 查詢紙本館藏

畢業系所

資訊管理學系在職專班

論文名稱

ESG評分暨品牌年齡與品牌價值關聯性之研究
(The Relationship Among the ESG Score, Brand Age and Brand Value)

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至系統瀏覽論文 (2028-7-1以後開放)

摘要(中)

許多研究指出，一個品牌對於環境永續的重視程度越高可以提升顧客好感及購買意願，塑造出正面的品牌形象，進而增加營收達到一個善的循環。因此ESG在企業中扮演著越來越重要的角色，而未來ESG就像是一家企業營運的基本配備，沒有ESG概念的品牌則會逐漸式微。過去研究探討ESG評分與品牌價值相關性大致上可以歸納出ESG評分與品牌價值呈正向關係，然而進一步研究環境(Environmental)、社會(Social)及公司治理(Governance)各面向與品牌價值的關聯則有不同的結論。國外研究顯示公司治理與品牌價值未發現顯著相關性，而國內研究則為高度相關，推估可能因素為國內品牌相對年輕，大多需要有一定程度規模的品牌權益後，企業才有可能積極推動ESG活動。目前尚未有研究探討品牌年齡是否在ESG與品牌價值之間具有調節作用，因此本研究針對ESG評分、品牌年齡與品牌價值間之關聯性作為探討。
本研究主要使用2016年至2021年間Brand Finance統計之品牌價值資料、Refinitiv資料庫中ESG評分及自行蒐集品牌成立時間資訊後彙整各企業資訊作為樣本。研究分析後發現ESG分數、環境分數、公司治理分數與品牌價值皆有正相關，因此建議企業積極發展環境與公司治理的關鍵因子會對企業財務面與品牌面有正向之幫助；品牌年齡對於社會分數與品牌價值之關聯性有負向之調節效果，說明了年輕品牌積極的投入社會面向的議題有助於增加品牌印象與提升品牌價值，而品牌應持續性的經營社會面向的主題，才能持續性的傳達品牌正向之理念且穩定的維持品牌價值；品牌年齡對於公司治理分數與品牌價值間之關聯性有正向之調節效果，說明了百年品牌將永續經營作為品牌經營的理念之一，品牌要持續性經營可以考慮將社會的永續發展以及公司治理的經營政策做長遠性的考量，有助於品牌在營運的道路上持續性的經營。

摘要(英)

Numerous studies have shown that brand′s focus on environmental sustainability can lead to customer satisfaction, purchasing intentions, positive brand image, and ultimately, higher revenue in a virtuous cycle. Therefore, ESG (Environmental, Social, and Governance) plays an increasingly important role in corporate strategy, and it is expected that it will become a basic requirement for a company′s operation in the future. Brands that do not embrace ESG concepts will gradually decline. While previous research has found a positive correlation between ESG ratings and brand value, further research on the relationship between the environmental, social, and governance dimensions and brand value has yielded different conclusions. Foreign studies have found an insignificant correlation between brand value and corporate governance, while domestic research has reported a high correlation. This may be because most young domestic brands need a certain level of brand equity before they can actively promote ESG activities. However, there is little research on whether brand age is an moderating factor between brand value and ESG. Therefore, this study aims to explore the relationship among ESG ratings, brand age and brand value.
The study uses Brand Finance′s brand value data from 2016 to 2021, ESG ratings from the Refinitiv database, and self-collected information on brand establishment time as samples. The analysis shows that ESG scores, environmental scores, and corporate governance scores are positively correlated with brand value. Therefore, it is recommended that companies actively develop key factors related to environmental and corporate governance, which will have a positive impact on the financial and brand aspects of the company. Furthermore, brand age has a negative moderating effect on the relationship between social scores and brand value, indicating that young brands can enhance their brand image by investing in social issues. Brands should continue to operate sustainably in the social dimension to convey positive brand concepts and maintain brand value stably. Brand age has a positive moderating effect on the relationship between corporate governance scores and brand value, confirming that sustainability is a crucial brand management concepts for century-old brands. Brands that operate in the long term should consider the sustainable development of society and the management policies of corporate governance, which will help them maintain sustainable operations on the road of business.

關鍵字(中)

★ ESG評分
★ 品牌年齡
★ 品牌價值
★ 縱橫資料迴歸
★ 階層式迴歸

關鍵字(英)

★ ESG Score
★ Brand Age
★ Brand Value
★ Panel Data Regression
★ Hierarchical regression analysis

論文目次

摘要　I
ABSTRACT　II
目錄　IV
圖目錄　V
表目錄　VI
第一章緒論　1
1.1 研究背景及動機　1
1.2 研究目的　2
1.3 論文架構　3
第二章文獻探討　5
2.1 ESG定義與範疇　5
2.2 ESG評價模式　7
2.2.1 MSCI(KLD) ESG評價模式　7
2.2.2 Sustainalytics ESG評價模式　8
2.2.3 Refinitiv Asset4 ESG評價模式　9
2.3 品牌與品牌價值定義　11
2.4 品牌價值評價模式　12
2.4.1 Interbrand 組織與評價模式　13
2.4.2 Brand Finance組織與評價模式　14
2.5 ESG評分對品牌價值之影響　17
2.6 品牌年齡對於ESG評分與品牌價值間之影響　20
第三章研究方法　22
3.1 樣本及資料蒐集　22
3.2 變數設定　23
3.3 研究模型與假說　26
3.4 資料分析方法　30
第四章實證分析　32
4.1 敘述性統計　32
4.2 迴歸分析　34
第五章結論與建議　39
參考文獻　41

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指導教授

謝依靜(Yi-Ching Hsieh)

審核日期

2023-6-21

推文