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| 題名: | 智慧資本、綠色創新及永續揭露對績效之影響：同時考量永續績效及經營績效
The Impact of Intellectual Capital, Green Innovation, and Sustainability Disclosure on Performance: Considering Sustainability and Financial Performances Simultaneously |
| 作者: | 顏宏安
Yan, Hong-An |
| 貢獻者: | 王文英
Wang, Wen-Ying
顏宏安
Yan, Hong-An |
| 關鍵詞: | 智慧資本
綠色創新
永續揭露
永續績效
經營績效
Intellectual Capital
Green Innovation
Sustainability Disclosure
Sustainability Performance
Financial Performance |
| 日期: | 2025 |
| 上傳時間: | 2025-08-04 14:53:26 (UTC+8) |
| 摘要: | 在永續發展日益受到關注的趨勢下，企業不僅需有效管理智慧資本以提升經營績效，也應透過綠色創新與永續揭露回應外部利害關係人對企業社會責任的期待。然而，過往研究大多僅聚焦於單一因素與績效間之關係，缺乏整合性分析。
本研究以2020至2022年之臺灣非金融業上市櫃公司作為樣本，透過結構方程模式(SEM)整合探討智慧資本、綠色創新、永續績效、永續揭露以及經營績效之關聯性。實證結果顯示：（一）各類智慧資本皆會直接正向影響經營績效；（二）人力資本、流程資本及顧客資本會透過永續績效間接影響經營績效，且影響方向不一；（三）創新資本及流程資本會透過綠色創新間接正向影響永續績效；（四）永續績效會透過永續揭露間接正向影響經營績效。此外，研究亦進行額外測試以驗證模型結果之穩健性。
本研究結果可提供企業做為資源配置決策、智慧資本管理與永續發展方向擬定時的參考，協助提升企業整體經營績效與永續績效。
With the growing concern on sustainable development, enterprises are expected not only to manage intellectual capital effectively to enhance financial performance, but also to respond to stakeholder’s expectation for corporate social responsibility through green innovation and sustainability disclosure. However, prior studies have mostly focused on the relationship between a single factor and performance, lacking an integrated analysis.
This study examines the relationships among intellectual capital, green innovation, sustainability performance, sustainability disclosure, and financial performance by applying structural equation modeling (SEM) to a sample of listed non-financial firms in Taiwan from 2020 to 2022. The empirical findings reveal that: (1) all dimensions of intellectual capital have a direct positive impact on financial performance; (2) human capital, process capital, and customer capital indirectly affect financial performance through sustainability performance, though the direction of influence varies; (3) innovation capital and process capital indirectly enhance sustainability performance via green innovation; and (4) sustainability performance positively influences financial performance through the mediating effect of sustainability disclosure. Additional robustness tests further support the reliability of the model results.
The findings of this study provide valuable insights for enterprises in resource allocation, intellectual capital management, and the development of sustainability strategies, ultimately helping to improve both financial and sustainability performance. |
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| 描述: | 碩士
國立政治大學
會計學系
112353045 |
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| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
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