碳排量揭露與公司重大議題矩陣之關聯性-以台灣為初步實證分析);Carbon Disclosure and the Company′s Materiality Matrix: Preliminary evidence from Taiwan

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题名:	碳排量揭露與公司重大議題矩陣之關聯性-以台灣為初步實證分析);Carbon Disclosure and the Company′s Materiality Matrix: Preliminary evidence from Taiwan
作者:	吳政遠;Wu, Cheng-Yuan
贡献者:	國際經營管理碩士學位學程
关键词:	碳排量揭露;ESG 永續報告書;公司重大議題矩陣;Carbon Emissions Disclosure;Company’s Materiality Matrix
日期:	2025-02-05
上传时间:	2025-04-09 17:25:54 (UTC+8)
出版者:	國立中央大學
摘要:	本研究探討以台灣之上市上櫃公司在碳排量的相關揭露及是否有無發生相關環保新聞的相互關聯對公司採用永續報告書裡的重大議題矩陣有無影響。隨著全球氣候變遷問題日益嚴重，碳排放的管理以及揭露逐漸成為 CSR 的重要一環。台灣作為全球供應鏈的重要國際夥伴，但對於碳排量的揭露的議題卻寥寥無幾；再者，台灣即將邁向2050淨零排放，永續環境報告書也成為一大衡量其上市上櫃公司在碳排量揭露方面的表現，碳資料的準確性以及台灣各公司所在乎到的環保議題將對我們接軌世界具有更深遠的影響。本研究藉由台灣的上市上櫃公司在 2019 年至 2021 年間發現公司所重視的矩陣議題之中的碳排議題與溫室效應分數高低之間存在顯著負向關係。在重大議題矩陣中我們加入了重要的區域議題，更有效辨別側向利害關係人與側向公司績效所共同關注最重要的議題，並利用點位來分辨區塊。另外，本篇文章利用有無發生新聞來了解碳排相關係數建立關係。本研究透過分析企業公布之永續報告書重大議題矩陣中溫室氣體碳排放相關議題的數量與比例去了解公司是否注重碳議題及反映在公司的碳績效上，並觀察上市上櫃企業對於公司碳排量揭露有真正的意義，是否會影響企業在做重大議題的選擇。未來研究可進一步探討台灣各工業區重點碳排量的相關指標與外資企業投資表現之間的關聯性，以提供對台灣更全面的永續議題參考發展建議。;This study examined the relationship between the carbon emission disclosures of listed and OTC companies in Taiwan correlated the environmental events that occurs within the firm, later to cross analyzing whether this relationship impacts the adoption of key issue matrices in the CSR reports. Recently, the global climate change became increasingly severe, carbon emission management and disclosure are becoming critical evaluation of Corporate Social Responsibility (CSR). Taiwan, being part of the world most critical partner of global supply chain but have only a few studies that are concern about the carbon disclosure. Furthermore, with Taiwan aiming for net-zero emissions by 2050, CSR reports materiality issues metrics have become a significant measure of the concerns and performance that the company represents. The accuracy of carbon data and the environmental issues prioritized by Taiwanese companies will have a significant impact on aligning with global standards. This study uses the data from Taiwan listed and OTC companies 2019 to 2021 and further analyze the relations between the materiality section of firm’s CSR report and carbon emission of the firm. We especially focus on the carbon issues which are concerned by stakeholders and companies. This also gave suggestions on whether adopting carbon issues in the matrices is meaningful. However, we did not find statistically significant results on the portion and the way to define the connection between materiality matrix sector and carbon disclosure.
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