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題名 企業的永續發展探討-以道瓊永續亞洲新興市場公司為例
THE STUDY OF SUSTAINABLE DEVELOPMENT OF CORPORATES– DJSI ASIA EMERGING MARKETS作者 阮政元
Ruan, Jheng-Yuan貢獻者 洪叔民
Horng, Shwu-Min
阮政元
Ruan, Jheng-Yuan關鍵詞 永續發展
企業社會責任
永續發展目標
聯合國日期 2020 上傳時間 1-七月-2020 14:04:21 (UTC+8) 摘要 本研究為提供台灣企業執行聯合國所頒定的永續發展目標(Sustainable Development Goals, SDGs) 之方向,以道瓊永續指數新興市場成分股之亞洲公司作為研究標的,探討企業針對聯合國 (United of Nations, UN) 於2015年所倡導之永續發展目標,實際作為的情況為何,執行的程度為何,以及其與財務績效的關聯行為何。本研究之研究方法採用文獻研究法、敘述統計以及迴歸分析法。藉由審閱各公司之永續報告,並採用聯合國17項目標所列示的子目標符合程度來給分,了解企業在各項目之符合程度,提供企業一個可以衡量的分數。並且透過統計方法了解執行分數情形、與財務績效之相關性。研究結果發現,企業總體專注於教育、能源、永續生產消費與氣候行動,另外,雖然其中三者與財務績效無顯著關係,但研究發現若進行較廣泛的永續教育活動,可能帶來負向的財務績效。 參考文獻 中文部分Acer(2019)。2018企業社會責任報告書。取自: https://www.acer-group.com/sustainability/zh/reports-certificates.htmlMoney DJ(2019) 。2019道瓊永續指數 台入榜新興市場指數家數全球第一。MoneyDJ新聞摘錄。取自: https://blog.moneydj.com/news/2019/09/20/2019%E9%81%93%E7%93%8A%E6%B0%B8%E7%BA%8C%E6%8C%87%E6%95%B8-%E5%8F%B0%E5%85%A5%E6%A6%9C%E6%96%B0%E8%88%88%E5%B8%82%E5%A0%B4%E6%8C%87%E6%95%B8%E5%AE%B6%E6%95%B8%E5%85%A8%E7%90%83%E7%AC%AC%E4%B8%80/中國平安(2019)。2018平安可持續發展報告。取自: https://www.pingan.cn/tc/csr/index.shtml中國信託金控(2019)。2018企業社會責任報告書。取自: http://www.ctbcholding.com/csr2018/report.html中華航空(2019)。2018年企業社會責任報告書。取自: https://calec.china-airlines.com/csr/中華電信(2019)。2018 中華電信企業社會責任報告書。取自: https://www.cht.com.tw/zh-tw/home/cht/sustainability/csr-report-download中鼎集團(2019)。2018 CSR 報告書。取自: https://www.ctci.com/CSR/中鋼公司(2019)。2018企業社會責任報告書。取自: https://www.csc.com.tw/csc/hr/csr/wb/dow.htm元大金控(2019)。2019企業社會責任報告書。取自: https://www.yuanta.com/TW/CSR/CSR-Report友達光電(2019)。2018企業永續報告書。取自: https://csr.auo.com/tw日月光集團(2019)。2018企業社會責任報告書。取自: https://ase.aseglobal.com/ch/csr/downloads/report王保進 (2000)。雙語詞彙、學術名詞暨辭書資訊網。國家教育研究網,取自: http://terms.naer.edu.tw/detail/1311172/台新金控(2019)。2018台新金控企業社會責任報告書。取自: https://www.taishinholdings.com.tw/human/human_07.jsp台達集團(2019)。2018企業社會責任報告書。取自: http://www.deltaww.com/about/csr_Report.aspx?secID=5&pid=6&tid=9&hl=zh-TW台積電(2019)。107年度企業社會責任報告書。取自: https://www.tsmc.com/csr/ch/resources/documents.html台灣大哥大(2019)。2018年企業社會責任報告書。取自: https://corp.taiwanmobile.com/social-responsibility/csr-report.html玉山金控(2019)。玉山金控2018年企業社會責任報告書。取自: https://www.esunfhc.com/zh-tw/csr/overview/download光大國際(2019)。2018可持續發展報告書。取自: https://www.ebchinaintl.com/en/csr/susreport.php光寶科技(2019)。2018年光寶科技企業社會責任報告書。取自: https://www.liteon.com/zh-tw/globalcitizenship/365股感知識庫 (2020)。印度多元化的產業結構及經濟概況。取自: https://www.stockfeel.com.tw/%E5%8D%B0%E5%BA%A6%E5%A4%9A%E5%85%83%E5%8C%96%E7%9A%84%E7%94%A2%E6%A5%AD%E7%B5%90%E6%A7%8B%E5%8F%8A%E7%B6%93%E6%BF%9F%E6%A6%82%E6%B3%81/南亞科技(2019)。2018企業社會責任報告書。取自: https://www.nanya.com/tw/CSR/9/%e6%9c%80%e6%96%b0CSR%e5%a0%b1%e5%91%8a%e6%9b%b8胡憲倫、許家偉、蒲彥穎(2006)。策略的企業社會責任:企業永續發展的新課題。應用倫理研究通訊,第四十期,37-50。倪上筑、李莉儂 (2019) 。 道瓊永續指數公布:2019台灣入選企業達23家!。CSRone。取自: https://csrone.com/news/5742國泰金控(2019)。國泰金控2018年企業社會責任報告書。取自: https://www.cathayholdings.com/holdings/csr/intro/te/sustainability-disclosure#first-tab-02第一金控(2019)。2018 企業社會責任報告書。取自: https://csr.firstholding.com.tw/tc/csr_report.html統一集團(2019)。統一超商CSR報告書。取自: https://csrpro.irpro.co/tw/許家偉(2012)。國內推動道瓊永續性指數(DJSI)現況與企業因應之道。證券櫃檯, 2012.08期,38-46。陳信堯(2016)。永續指數與企業財務績效之關聯性。國立政治大學企業管理研究所碩士論文,台北市。富邦金控(2019)。富邦金控2018年企業社會責任報告書。取自: https://www.fubon.com/financialholdings/citizenship/downloadlist/downloadlist.html曾育慧 & 江東亮 (2017)。 全球發展新紀元: 從千禧年發展目標到永續發展目標。台灣公共衛生雜誌,36(1), 1-5.群創光電(2019)。2018年企業社會責任報告書。取自: http://www.innolux.com/Pages/TW/CSR/Report_Download_TW.html萬州國際(2019)(2019)。2018可持續發展報告。取自:http://www.wh-group.com/c/sus_report.php遠傳電信(2019)。2018 遠傳電信企業社會責任報告書。取自: https://www.fetnet.net/corporate/ReportDownload.html聯合國(2019)。2019可持續發展目標報告。取自: https://unstats.un.org/sdgs/report/2019/英文部分Advanced Info Service PCL(2019). 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國立政治大學
企業管理研究所(MBA學位學程)
107363055資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107363055 資料類型 thesis dc.contributor.advisor 洪叔民 zh_TW dc.contributor.advisor Horng, Shwu-Min en_US dc.contributor.author (作者) 阮政元 zh_TW dc.contributor.author (作者) Ruan, Jheng-Yuan en_US dc.creator (作者) 阮政元 zh_TW dc.creator (作者) Ruan, Jheng-Yuan en_US dc.date (日期) 2020 en_US dc.date.accessioned 1-七月-2020 14:04:21 (UTC+8) - dc.date.available 1-七月-2020 14:04:21 (UTC+8) - dc.date.issued (上傳時間) 1-七月-2020 14:04:21 (UTC+8) - dc.identifier (其他 識別碼) G0107363055 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130658 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 107363055 zh_TW dc.description.abstract (摘要) 本研究為提供台灣企業執行聯合國所頒定的永續發展目標(Sustainable Development Goals, SDGs) 之方向,以道瓊永續指數新興市場成分股之亞洲公司作為研究標的,探討企業針對聯合國 (United of Nations, UN) 於2015年所倡導之永續發展目標,實際作為的情況為何,執行的程度為何,以及其與財務績效的關聯行為何。本研究之研究方法採用文獻研究法、敘述統計以及迴歸分析法。藉由審閱各公司之永續報告,並採用聯合國17項目標所列示的子目標符合程度來給分,了解企業在各項目之符合程度,提供企業一個可以衡量的分數。並且透過統計方法了解執行分數情形、與財務績效之相關性。研究結果發現,企業總體專注於教育、能源、永續生產消費與氣候行動,另外,雖然其中三者與財務績效無顯著關係,但研究發現若進行較廣泛的永續教育活動,可能帶來負向的財務績效。 zh_TW dc.description.tableofcontents 摘要 I謝誌 II目次 III表次 V圖次 VI第一章 緒論 7第一節 研究背景 7第二節 研究動機與目的 8第三節 研究流程 9第二章 文獻回顧 10第一節 企業永續發展 10第二節 CSR的發展與對企業的影響 17第三節 評比機制 18第三章 研究方法、樣本與資料 20第一節 研究方法介紹 20第二節 樣本選取 22第三節 自變數、依變數與控制變數 25第四章 研究結果 31第一節 SDGs執行情況分析 31第二節 敘述性統計與迴歸分析 37第五章 結論與建議 41第一節 研究結論 41第二節 研究貢獻 42第三節 研究限制與未來建議 42參考文獻 43 zh_TW dc.format.extent 1955142 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107363055 en_US dc.subject (關鍵詞) 永續發展 zh_TW dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 永續發展目標 zh_TW dc.subject (關鍵詞) 聯合國 zh_TW dc.title (題名) 企業的永續發展探討-以道瓊永續亞洲新興市場公司為例 zh_TW dc.title (題名) THE STUDY OF SUSTAINABLE DEVELOPMENT OF CORPORATES– DJSI ASIA EMERGING MARKETS en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部分Acer(2019)。2018企業社會責任報告書。取自: https://www.acer-group.com/sustainability/zh/reports-certificates.htmlMoney DJ(2019) 。2019道瓊永續指數 台入榜新興市場指數家數全球第一。MoneyDJ新聞摘錄。取自: https://blog.moneydj.com/news/2019/09/20/2019%E9%81%93%E7%93%8A%E6%B0%B8%E7%BA%8C%E6%8C%87%E6%95%B8-%E5%8F%B0%E5%85%A5%E6%A6%9C%E6%96%B0%E8%88%88%E5%B8%82%E5%A0%B4%E6%8C%87%E6%95%B8%E5%AE%B6%E6%95%B8%E5%85%A8%E7%90%83%E7%AC%AC%E4%B8%80/中國平安(2019)。2018平安可持續發展報告。取自: https://www.pingan.cn/tc/csr/index.shtml中國信託金控(2019)。2018企業社會責任報告書。取自: http://www.ctbcholding.com/csr2018/report.html中華航空(2019)。2018年企業社會責任報告書。取自: https://calec.china-airlines.com/csr/中華電信(2019)。2018 中華電信企業社會責任報告書。取自: https://www.cht.com.tw/zh-tw/home/cht/sustainability/csr-report-download中鼎集團(2019)。2018 CSR 報告書。取自: https://www.ctci.com/CSR/中鋼公司(2019)。2018企業社會責任報告書。取自: https://www.csc.com.tw/csc/hr/csr/wb/dow.htm元大金控(2019)。2019企業社會責任報告書。取自: https://www.yuanta.com/TW/CSR/CSR-Report友達光電(2019)。2018企業永續報告書。取自: https://csr.auo.com/tw日月光集團(2019)。2018企業社會責任報告書。取自: https://ase.aseglobal.com/ch/csr/downloads/report王保進 (2000)。雙語詞彙、學術名詞暨辭書資訊網。國家教育研究網,取自: http://terms.naer.edu.tw/detail/1311172/台新金控(2019)。2018台新金控企業社會責任報告書。取自: https://www.taishinholdings.com.tw/human/human_07.jsp台達集團(2019)。2018企業社會責任報告書。取自: http://www.deltaww.com/about/csr_Report.aspx?secID=5&pid=6&tid=9&hl=zh-TW台積電(2019)。107年度企業社會責任報告書。取自: https://www.tsmc.com/csr/ch/resources/documents.html台灣大哥大(2019)。2018年企業社會責任報告書。取自: https://corp.taiwanmobile.com/social-responsibility/csr-report.html玉山金控(2019)。玉山金控2018年企業社會責任報告書。取自: https://www.esunfhc.com/zh-tw/csr/overview/download光大國際(2019)。2018可持續發展報告書。取自: https://www.ebchinaintl.com/en/csr/susreport.php光寶科技(2019)。2018年光寶科技企業社會責任報告書。取自: https://www.liteon.com/zh-tw/globalcitizenship/365股感知識庫 (2020)。印度多元化的產業結構及經濟概況。取自: https://www.stockfeel.com.tw/%E5%8D%B0%E5%BA%A6%E5%A4%9A%E5%85%83%E5%8C%96%E7%9A%84%E7%94%A2%E6%A5%AD%E7%B5%90%E6%A7%8B%E5%8F%8A%E7%B6%93%E6%BF%9F%E6%A6%82%E6%B3%81/南亞科技(2019)。2018企業社會責任報告書。取自: https://www.nanya.com/tw/CSR/9/%e6%9c%80%e6%96%b0CSR%e5%a0%b1%e5%91%8a%e6%9b%b8胡憲倫、許家偉、蒲彥穎(2006)。策略的企業社會責任:企業永續發展的新課題。應用倫理研究通訊,第四十期,37-50。倪上筑、李莉儂 (2019) 。 道瓊永續指數公布:2019台灣入選企業達23家!。CSRone。取自: https://csrone.com/news/5742國泰金控(2019)。國泰金控2018年企業社會責任報告書。取自: https://www.cathayholdings.com/holdings/csr/intro/te/sustainability-disclosure#first-tab-02第一金控(2019)。2018 企業社會責任報告書。取自: https://csr.firstholding.com.tw/tc/csr_report.html統一集團(2019)。統一超商CSR報告書。取自: https://csrpro.irpro.co/tw/許家偉(2012)。國內推動道瓊永續性指數(DJSI)現況與企業因應之道。證券櫃檯, 2012.08期,38-46。陳信堯(2016)。永續指數與企業財務績效之關聯性。國立政治大學企業管理研究所碩士論文,台北市。富邦金控(2019)。富邦金控2018年企業社會責任報告書。取自: https://www.fubon.com/financialholdings/citizenship/downloadlist/downloadlist.html曾育慧 & 江東亮 (2017)。 全球發展新紀元: 從千禧年發展目標到永續發展目標。台灣公共衛生雜誌,36(1), 1-5.群創光電(2019)。2018年企業社會責任報告書。取自: http://www.innolux.com/Pages/TW/CSR/Report_Download_TW.html萬州國際(2019)(2019)。2018可持續發展報告。取自:http://www.wh-group.com/c/sus_report.php遠傳電信(2019)。2018 遠傳電信企業社會責任報告書。取自: https://www.fetnet.net/corporate/ReportDownload.html聯合國(2019)。2019可持續發展目標報告。取自: https://unstats.un.org/sdgs/report/2019/英文部分Advanced Info Service PCL(2019). 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