Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/124758| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 鄭士卿<br>楊曉文 | zh_TW |
| dc.contributor.advisor | Jeng, Shih-Ching<br>Yang, Sheau-Wen | en_US |
| dc.contributor.author | 江則臻 | zh_TW |
| dc.contributor.author | Chiang, Tse-Chen | en_US |
| dc.creator | 江則臻 | zh_TW |
| dc.creator | Chiang, Tse-Chen | en_US |
| dc.date | 2019 | en_US |
| dc.date.accessioned | 2019-08-07T08:16:15Z | - |
| dc.date.available | 2019-08-07T08:16:15Z | - |
| dc.date.issued | 2019-08-07T08:16:15Z | - |
| dc.identifier | G0106358023 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/124758 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 風險管理與保險學系 | zh_TW |
| dc.description | 106358023 | zh_TW |
| dc.description.abstract | 近幾年國際社會間積極推動企業落實企業社會責任，然而企業落實企業社會責任是否必然對公司經營效率帶來正面效益，此議題值得探討。因此本研究論文目的在分析企業落實ESG程度對公司經營效率的影響，希望找出企業落實企業社會責任與公司經營效率的關係，了解是否企業能在執行企業社會責任的同時，為公司經營效率帶來正向影響。本研究論文使用2008-2017年，已收錄於Eikon ESG Score資料庫之公司為樣本，利用資料包絡分析法計算各企業各年度之效率值，再用Tobit Regression進行實證分析。實證結果發現，「有發行企業社會責任報告書會」、「有被收錄在Eikon ESG Score資料庫」、有考慮負面新聞的「t-1期Controversies ESG Score」皆對純技術效率有顯著正向影響。由於企業落實ESG應看長期效果，故未來之相關研究可以進行更長期的觀察，並建議可以針對不同產業特性進行更精準的分析。 | zh_TW |
| dc.description.abstract | Recently, the international society advocates the firms to implement CSR policies actively. However, whether the result of implementing CSR is positive or negative is not clear. The author considers it is worthy to be discussed. So, this study aims to analyze the impact of implementing CSR on firm efficiency to figure out the relationship between CSR and firm efficiency to understand if it is benefit or not for firms to implement CSR policies. The samples of this study are from Eikon ESG Score database and Taiwan Economic Journal (TEJ) from 2008 to 2017. The author first used Data Envelopment Analysis (DEA) to calculate the values of efficiencies and then applied Tobit Regression to test the hypothesis. The results show that ‘issuing CSR report’, ’being selected in Eikon ESG Score database’, ’Controversies ESG Score of period t-1’ are significantly positive to pure technical efficiency. Nevertheless, the effect of implementation of CSR should be considered as a long-term process. Therefore, for the future study, it should cover more long-term data. Besides, the author suggests that the future studies can focus on different effects of implementing CSR on firm efficiencies for various industries. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1\n第一節 研究動機與目的 1\n第二節 研究流程 4\n第二章 台灣企業社會責任發展概況 6\n第一節 台灣企業社會責任發展 6\n第二節 台灣企業社會責任評比 7\n第三章 文獻回顧 9\n第一節 CSR與財務績效文獻回顧 9\n第二節 CSR與效率文獻回顧 11\n第四章 研究假說與實證模型 12\n第一節 假說 12\n第二節 研究方法 14\n第三節 ESG實證模型 20\n第五章 資料來源與變數介紹 22\n第一節 資料來源 22\n第二節 生產效率衡量變數 24\n第三節 ESG與效率實證模型變數 25\n第六章 變數敘述統計 31\n第一節 效率變數 31\n第二節 ESG實證模型變數 32\n第七章 結果分析 34\n第一節 公司分群比較結果 34\n第二節 全部上市櫃公司結果 37\n第三節 EIKON ESG SCORE資料庫內公司結果 41\n第四節 小結 48\n第八章 穩健性測試 50\n第一節 總市值後90%公司 50\n第二節 第T期ESG分數效果 55\n第三節 ESG分數對只論EIKON ESG公司效率值影響 56\n第九章 結論與未來建議方向 58\n第一節 結論 58\n第二節 未來建議方向 59\n參考文獻 61 | zh_TW |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0106358023 | en_US |
| dc.subject | 資料包絡分析法 | zh_TW |
| dc.subject | Tobit回歸 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | ESG | zh_TW |
| dc.subject | Eikon ESG Score | zh_TW |
| dc.subject | 企業社會責任報告書 | zh_TW |
| dc.subject | 經營效率 | zh_TW |
| dc.subject | DEA | en_US |
| dc.subject | Tobit regression | en_US |
| dc.subject | CSR | en_US |
| dc.subject | ESG | en_US |
| dc.subject | Eikon ESG score | en_US |
| dc.subject | CSR report | en_US |
| dc.subject | Efficiency | en_US |
| dc.title | 企業落實ESG對公司經營效率影響 | zh_TW |
| dc.title | The impact of implementing ESG on firm efficiency | en_US |
| dc.type | thesis | en_US |
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| dc.identifier.doi | 10.6814/NCCU201900379 | en_US |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.fulltext | No Fulltext | - |
| item.cerifentitytype | Publications | - |
| item.grantfulltext | none | - |
| item.openairetype | thesis | - |
| Appears in Collections: | 學位論文 | |
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