油價不確定性與永續供應鏈管理實施之關聯性研究;The Relationship Between Oil Price Uncertainty and the Implementation of Sustainable Supply Chain Management

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Title:	油價不確定性與永續供應鏈管理實施之關聯性研究;The Relationship Between Oil Price Uncertainty and the Implementation of Sustainable Supply Chain Management
Authors:	孫妤;Sun, Yu
Contributors:	會計研究所
Keywords:	油價不確定性;永續供應鏈管理;供應商聲明書;企業價值;Oil Price Uncertainty;Sustainable Supply Chain Management;Supplier Declaration;Firm Value
Date:	2025-08-07
Issue Date:	2025-10-17 12:19:52 (UTC+8)
Publisher:	國立中央大學
Abstract:	本文以 2020 年至 2023 年台灣上市公司為樣本，探討油價不確定性如何促使企業推動永續供應鏈管理（要求供應商簽署永續聲明書）。本文所稱之永續供應鏈管理，係指企業要求其供應商簽署永續相關聲明書（例如 ESG 承諾書、綠色採購條款等），以確保供應鏈夥伴在環境、社會與治理層面符合企業的永續標準。此一行為可視為企業向上游施壓，擴大其永續責任範疇，亦為目前企業實踐永續供應鏈的重要具體措施之一。實證結果顯示，無論以全球油價不確定性指數或國內油價變動衡量，油價波動皆對企業導入永續供應鏈措施具顯著正向影響，且實施永續供應鏈管理與企業價值呈正向關係。然而，在高油價不確定性的情況下，永續供應鏈措施對企業價值的正向影響會被削弱，這可能反映出企業在高不確定性環境中的營運壓力與成本風險，以及短期市場對風險與財務穩健性的偏好。;This paper investigates how oil price uncertainty drives Taiwanese listed companies to implement sustainable supply chain management (SSCM) from 2020 to 2023, specifically defined as companies requiring suppliers to sign sustainability declarations (e.g., ESG commitments, green procurement clauses). This practice is viewed as upstream pressure, expanding corporate sustainability responsibility and representing a key SSCM measure. Empirical results show that oil price fluctuations, measured by either the Global Oil Price Uncertainty Index or domestic oil price changes, significantly and positively influence firms′ adoption of SSCM initiatives. Furthermore, implementing SSCM is positively related to firm value. However, under high oil price uncertainty, the positive effect of SSCM initiatives on firm value is weakened. This may reflect the operational pressures and cost risks faced by companies in highly uncertain environments, and the short-term market′s preference for risk and financial stability.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

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