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| Title: | 探討企業在永續績效上的差異：以道瓊永續指數與第三方認證為例
Exploring the differences in sustainability performance among companies: The Cases of DJSI and third-party assurance |
| Authors: | 黃晴榆
Huang, Chin-Yu |
| Contributors: | 蘇威傑
Su, Wei-Chieh
黃晴榆
Huang, Chin-Yu |
| Keywords: | 企業永續績效
ESG表現
道瓊永續指數（DJSI）
認證
Corporate Sustainability Performance
ESG Performance
Dow Jones Sustainability Index
DJSI
Third-party Assurance |
| Date: | 2024 |
| Issue Date: | 2024-09-04 15:28:48 (UTC+8) |
| Abstract: | 在企業永續經營已成為全球趨勢的現況下，多數公司都開始對永續相關作為進行投資，利害關係人也逐漸要求企業必須展現其對永續發展的承諾（Robinson et al., 2011）。因此，原本在永續領域處於領先地位的企業致力於透過入選永續指數或進行第三方認證等方式來證明其為獲得永續認可之企業。然而，擁有這些認可的企業，他們實際上的永續績效真的會比較好嗎？
本研究為探討此疑問，以14項ESG指標作為企業永續績效的象徵，並將「入選道瓊永續指數（DJSI）與否」、「經過第三方認證與否」，以及「透過會計師事務所或其他查驗證單位進行認證」作為樣本分類依據。在以台灣企業作為研究樣本的情形下，結果顯示，入選過DJSI之企業在社會面向的表現顯著較佳，而未入選DJSI之高永續企業在環境與治理面向的表現顯著較好；企業的永續報告書是否經過第三方認證在多數ESG指標上無顯著差異；永續報告書透過其他查驗證單位進行認證之企業則是在社會及治理面向的表現顯著較佳。本研究之結論顯示入選某一機構的永續評鑑與否並不能代表一家公司永續績效的絕對性，因此需要多方參考不同機構的結果以評估企業永續績效；除此之外，建議未來企業可多經由其他查驗證單位來認證永續報告書，以更好的展現自身永續表現。
Under the global trends toward sustainable business operations, most companies have begun to invest in sustainability-related initiatives. Therefore, companies that were originally leading in the field of sustainability are striving to prove their sustainability abilities through being listed in sustainability indices or obtaining third-party assurance. However, for those companies that have received these recognitions, does their actual sustainability performance really turn out to be better?
To explore this question, the study used 14 ESG indicators as symbols of corporate sustainability performance, and categorizing samples based on whether they are "listed in the Dow Jones Sustainability Index (DJSI) or not," "assured or not," and "assured by accounting firms or third-party professional organizations." In the case of using Taiwanese companies as research samples, the results show that: (1) Companies listed in the DJSI perform significantly better in social aspects, while non-DJSI companies with high sustainability perform significantly better in environmental and governance aspects. (2) There is no significant difference in most ESG indicators whether a company's sustainability report is assured. (3) Companies whose sustainability reports are assured by third-party professional organizations perform significantly better in social and governance aspects.
The conclusion of this study indicates that being listed in a certain institution's sustainability rating does not necessarily represent a company's absolute sustainability performance. Therefore, when evaluating a company's sustainability performance, it is necessary to refer to the results of different agencies. In addition, it is recommended that companies in the future may assured from third-party professional organizations to better showcase their sustainability performance. |
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| Description: | 碩士
國立政治大學
國際經營與貿易學系
111351016 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111351016 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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