台灣因食安問題且層出不窮因政府、社會、民間等慢慢意識抬頭下，為了解決這些問題，希望在有效法令及立法可以防止這些事件發生，在2015年開始。因應目前世界自然資源面臨到浩劫加上氣候、環境等變遷，國際間發展出環保意識及循環經濟等綠色產業；為了增加企業的形象及競爭力，善盡社會責任是企業永續經營之核心價值。企業在追求利潤的同時，必須對社會與環境負起責任，並扮演最佳企業公民的角色，才能為企業創造持續性競爭優勢。因此，本研究以台灣國內之上市櫃化學產業之企業社會責任報告書作為調查範本，選出環境面之碳排放揭露程度樣本，分析樣本於環境面揭露程度與公司治理，其時間為2016年共計43間上市櫃企業，對於企業財務績效的相關聯分析。之證結果為公司治理與企業社會責任環境面碳排放揭露程度對於公司財務績效有顯著正向相關的影響。此研究可提供社會大眾、企業及投資人做於參考依據。;In order to solve these problems, Taiwan’s food safety problems have emerged in an endless stream. In order to solve these problems, it is hoped that effective laws and legislation can prevent these incidents from happening in 2015. In response to the current world natural resources facing catastrophe and climate, environment and other changes, the international development of environmental awareness and circular economy and other green industries; in order to increase the image and competitiveness of enterprises, the fulfillment of social responsibility is the core value of sustainable business . In pursuit of profit, enterprises must take responsibility for society and the environment and play the role of the best corporate citizen to create a sustainable competitive advantage for the company. Therefore, this study uses the corporate social responsibility report of the listed cabinet chemical industry in Taiwan as a model for investigation, selects the environmental exposure level of carbon emission exposure, and analyzes the correlation between the environmental exposure level of the sample and corporate social responsibility for the financial performance of the enterprise. analysis. The result of the certificate is that the degree of disclosure of corporate social responsibility and corporate social responsibility environmental carbon emissions has a significant positive correlation effect on the company′s financial performance. This research can provide a reference for the public, companies and investors.
