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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/158667
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/158667


    Title: CEO的飲食文化背景與企業ESG績效
    CEOs' Food Culture Backgrounds and Corporate ESG Performance
    Authors: 林韋璁
    Lin, Wei-Tsung
    Contributors: 林禹銘
    林韋璁
    Lin, Wei-Tsung
    Keywords: 高層梯隊理論
    CEO之飲食文化背景
    ESG績效
    Upper Echelons Theory
    CEO's Background of Food Culture
    ESG Performance
    Date: 2025
    Issue Date: 2025-08-04 14:53:03 (UTC+8)
    Abstract: 本研究探討CEO的飲食文化背景與所在企業ESG績效的影響,研究期間涵蓋2015至2023年,實證結果顯示,有嗜辣與高蔬菜消費地區背景的CEO對企業ESG績效,具有正面且顯著的影響。此外,本研究亦進行內生性測試穩健實證模型,並納入ESG各子構面分析,以提升研究的完整性。本研究在學術上以文化視角切入,豐富CEO特質與企業永續績效之研究面向,並在實務上提供企業遴選高階主管之參考依據。
    This study examines the relationship between CEOs' food cultural backgrounds and the ESG performance of their firms. Using data from 2015 to 2023, the empirical findings indicate that CEOs from regions characterized by a preference for spicy food or high vegetable consumption exert a positive and significant impact on corporate ESG outcomes. Furthermore, this study conducts robustness checks including endogeneity tests and analyses of individual ESG sub-dimensions to enhance the credibility and completeness of the findings. Academically, this research contributes to the literature by introducing a cultural perspective into the study of CEO characteristics and corporate sustainability performance. Practically, it offers insights for firms in the selection of top executives.
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    Description: 碩士
    國立政治大學
    會計學系
    112353041
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0112353041
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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