金控業投入ESG之財務績效關聯性研究

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题名:	金控業投入ESG之財務績效關聯性研究
作者:	賴慧芳;Lai, Hui-Fang
贡献者:	產業經濟研究所在職專班
关键词:	複迴歸分析;資產報酬率;股東權益報酬率;每股盈餘;ESG;regression analysis;return on assets;return on equity;earnings per share;ESG
日期:	2024-07-19
上传时间:	2024-10-09 16:34:31 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要研究金控業投入ESG之財務績效關聯性研究，研究對象的財務資料及ESG相關數據皆來自台灣經濟新報 (TEJ)，合計研究金控數為16家，研究期間為2016~2023年，共計八年，分別從總體ESG表現分數、環境績效分數、社會績效分數、公司治理績效分數以及ESG事件雷達分數進行探討。本論文的研究目的為：一、金控業總體ESG績效與財務績效關聯性分析；二、金控業環境、社會、公司治理與財務績效關聯性研究；三、金控業的財務績效是否會受ESG事件雷達分數高低的影響。本論文的研究方法為複迴歸分析，了解多個變數間是否具有關聯性以及加入虛擬變數分析，探討具有官方背景的金融控股公司與財務績效之關聯。實證結果發現，ESG總體績效對股東權益報酬率呈現顯著正向影響；環境績效分數對資產報酬率呈現顯著正向影響；社會績效分數對金控財務績效皆無影響；公司治理績效分數對股東權益報酬率、每股盈餘呈現顯著正向影響；事件雷達分數對金控財務績效皆無影響。另外，本迴歸結果亦總結公股金控創造獲利的能力較民營金控不理想。 ;This study mainly studies the correlation between the financial holding industry′s investment in ESG and its financial performance. The financial data and ESG-related data of the research subjects are all from the Taiwan Economic Journal (TEJ). A total of 16 financial holding companies are studied. The research period is from 2016 to 2023, a total of eight years. The overall ESG performance score, environmental performance score, social performance score, corporate governance performance score and ESG event radar score are discussed. The research objectives of this paper are: 1. Analysis of the correlation between the overall ESG performance and financial performance of the financial holding industry; 2. Research on the correlation between the environment, society, corporate governance and financial performance of the financial holding industry; 3. Whether the financial performance of the financial holding industry will be affected by the high or low ESG event radar score. The research method of this paper is a multiple regression analysis to understand whether there is a correlation between multiple variables and to add dummy variable analysis to explore the relationship between financial holding companies with official backgrounds and financial performance. The empirical results found that the overall ESG performance has a significant positive impact on the return on equity; the environmental performance score has a significant positive impact on the return on assets; the social performance score has no effect on the financial performance of financial holding companies; the corporate governance performance score has a significant positive impact on the return on equity and earnings per share; the event radar score has no effect on the financial performance of financial holding companies. In addition, the results of this regression also concluded that the ability of public-owned financial holding companies to create profits is not as ideal as that of private financial holding companies.
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