政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/158794

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/158794

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题名:	董事會性別多元化與 ESG 之關聯性 The correlation between board gender diversity and ESG
作者:	曾奕瑜 Tseng, Yi-Yu
贡献者:	李宗榮曾奕瑜 Tseng, Yi-Yu
关键词:	董事會性別多元化 ESG 表現家族企業台灣企業公司治理 Board gender diversity ESG performance Family businesses Taiwanese enterprises Corporate governance
日期:	2025
上传时间:	2025-08-04 15:52:17 (UTC+8)
摘要:	本研究探討董事會性別多元化與企業環境、社會及公司治理（ESG）表現的關聯性，並以家族控制作為調節變數。基於 2016-2020 年台灣上市櫃公司（排除金融業）8,760 筆資料，結合台灣經濟新報（TEJ）與 TEJ ESG 資料庫，採用固定效應面板回歸進行分析。研究結果顯示，女性董事比例對 ESG 表現有顯著正面影響，特別是在社會與治理面向，但家族控制削弱此正面效果。董事長性別對 ESG 表現的影響較不顯著。家族企業因代理問題優先家族利益，導致ESG表現較低，反映治理挑戰。本研究支持台灣「公司治理 3.0 政策」，建議提高女性董事比例並改善家族企業治理以提升 ESG 表現。未來可探討疫情後的 ESG 動態或不同產業的異質性影響。 This study examines the relationship between board gender diversity and environmental, social, and governance (ESG) performance, with family control as a moderating variable. Using 8,760 observations from Taiwanese listed and OTC companies (non-financial) from 2016 to 2020, data from the Taiwan Economic Journal (TEJ) and TESG databases are analyzed via fixed-effects panel regression. Findings indicate that a higher female director ratio significantly improves ESG performance, particularly in social and governance dimensions, though family control weakens this effect. The impact of female chairs on ESG performance is limited. Family firms show lower ESG performance due to type II agency problems, highlighting governance challenges. This study supports Taiwan’s Corporate Governance 3.0 policy, recommending increased female board representation and enhanced governance in family businesses to improve ESG outcomes. Future research could explore post-pandemic ESG trends or industry-specific effects.
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描述:	碩士國立政治大學國家發展研究所 112261015
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0112261015
数据类型:	thesis
显示于类别:	[國家發展研究所] 學位論文

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