隨著全球暖化和極端氣候事件頻繁發生，企業開始更加重視環境、社會及公司治理（ESG）的實踐。這篇研究旨在探討極端氣候如何影響CEO在ESG策略執行上的決策，並分析這些策略對企業營運表現的影響。研究以台灣上市上櫃公司為例，通過多元迴歸分析檢驗了極端氣候對CEO決策的影響。結果顯示，特定地方性的極端氣候條件對CEO的決策有顯著的影響，而全台性的極端氣候則無法顯著影響CEO在ESG上的決策。研究建議企業應加強對氣候變化的適應和減緩措施，並在制定ESG策略時考慮更廣泛的環境趨勢，以提升企業的長期價值和市場競爭力。;As global warming and extreme climate events become more frequent, companies are placing greater emphasis on the practice of Environmental, Social, and Corporate Governance (ESG). This study aims to explore how extreme climate conditions affect CEOs′ decision-making in the implementation of ESG strategies and to analyze the impact of these strategies on corporate operational performance.The research focuses on listed companies in Taiwan, utilizing multiple regression analysis to examine the impact of extreme climate on CEOs′ decisions. The results indicate that specific local extreme climate conditions significantly influence CEOs′ decisions, while nationwide extreme climate does not significantly impact CEOs′ decisions regarding ESG. The study recommends that companies enhance their adaptation and mitigation measures for climate change and consider broader environmental trends when formulating ESG strategies to improve their long-term value and market competitiveness.
