產品品質及安全與公司重大議題矩陣之關聯性：以台灣為初步實證分析

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姓名

黃詩淇(Shi-Chi Huang) 查詢紙本館藏

畢業系所

國際經營管理碩士學位學程

論文名稱

產品品質及安全與公司重大議題矩陣之關聯性：以台灣為初步實證分析
(Product Quality and Safety and the Company’s Materiality Matrix: Preliminary evidence from Taiwan)

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至系統瀏覽論文 (2027-7-31以後開放)

摘要(中)

本研究主要探討企業採用永續報告書中重大議題矩陣與產品品質及安全之相關揭露是否有無影響。蒐集2019至2021年所有台灣上市櫃公司發行之永續報告書，篩選有繪製重大議題矩陣的報告書為研究資料之基礎，並擷取每間公司所列出各議題於矩陣中之相對位置及比例，建立利害關係人關注比例 (Stakeholder)、公司營運衝擊比例 (Performance)、符合公司營運衝擊與利害關係人之一致性比例 (Align)、以及重大性議題比例(Important)，作為四大衡量變數。本研究分析產品品質及安全相關揭露與重大性矩陣變數之相關性，觀察其揭露是否影響企業選擇重大議題。

本研究發現社會責任新聞對產品品質和安全評分有負相關。然而，有產品相關議題在組織影響和利害關係人的關注一致之區域會有較高之分數與排名。此外，製造業的產品議題與產品品質和安全評分與排名的相關性更強。

摘要(英)

This study mainly examined the correlation between the companies′ materiality matrix and the disclosures related to product quality and safety. This study collected sustainability reports issued by Taiwan-listed and OTC companies from 2019 to 2021, which have a materiality matrix. Additionally, this study extracted the relative position of each issue listed by each company in the matrix and established four major measurement variables: proportion of stakeholder attention, proportion of performance impact, proportion of align, and proportion of important issue. This study analyzed the correlation between the disclosures related to product quality and safety and the materiality matrix measurement variables, observing whether the disclosures influence the selection of key issues.

The study found that social responsibility news is negatively correlated with product quality and safety ratings. However, product-related material issues aligned with organizational impact and stakeholder attention have higher ratings and rankings for product quality and safety. Moreover, the manufacturing industry shows a stronger correlation between product issues and product quality and safety ratings and rankings.

關鍵字(中)

★ 產品品質
★ 產品安全
★ ESG永續報告書
★ 公司重大議題矩陣

關鍵字(英)

★ Product Quality
★ Product Safety
★ Sustainability Report
★ Materiality Matrix

論文目次

Chinese Abstract i
English Abstract ii
Acknowledgements iii
Table of Contents iv
List of Figures v
List of Tables vi
I. Introduction 1
II. Literature Review and Development of Hypotheses 3
2-1 The CSR news and the Quality and Safety of Product 3
2-2 Materiality Matrix and the Quality and Safety of Product 4
III. Empirical Methodology 6
3-1 The Sample 6
3-2 Description of Variables 7
3-3 Empirical Models 14
3-4 Descriptive Statistics 16
IV. Results 20
4-1 The Impact of News on Product Quality and Safety Measures 20
4-2 The Proportion of Material Issues and the Product-related Measures 22
4-3 The Product-related Material Issues in Area and Product Measures 25
4-4 Robustness Test 30
V. Conclusion 38
References 39

參考文獻

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林誼萍 (2021)。機構投資人與企業CSR策略之關聯性_以台灣上市櫃公司為實證研究。﹝碩士論文。國立中央大學﹞。https://hdl.handle.net/11296/u54832
姜仁匡 (2023)。企業重大性議題與漂綠-台灣市場的研究。﹝碩士論文。國立中央大學﹞。https://hdl.handle.net/11296/ta5789
曹晏寧 (2020)。企業執行CSR之策略與公司價值之關聯性。﹝碩士論文。國立中央大學﹞。https://hdl.handle.net/11296/5bweq5

指導教授

李韋憲(Wei-Hsien Li)

審核日期

2024-7-30

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