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題名 學術型獨立董監事對企業揭露SASB準則及TCFD氣候揭露原則之影響
Do Academic Independent Directors Urge Firms to Disclose SASB Standards and TCFD Climate Disclosure Principles？
作者 湯念璇
Tang, Nien-Hsuan
貢獻者 鄭士卿<br>楊曉文
Jeng, Shih-Ching<br>Yang, Sheau-Wen
湯念璇
Tang, Nien-Hsuan
關鍵詞 學術型獨立董監事
國際永續政策
SASB準則
氣候變遷揭露
Academic independent directors
International sustainability policy
SASB standard
Climate change disclosure
日期 2022
上傳時間 1-Aug-2022 17:32:39 (UTC+8)
摘要 近年來有許多國際永續政策的推進，相關研究也發現出版永續報告書將使公司之營運體質更為健全。在國際永續政策中有兩項為實務界近年來關注的焦點，分別為協助投資者及企業進行其氣候相關之風險與機會評估的TCFD指引，以及為各產業制定永續相關重大性議題的SASB準則。另一方面，在公司治理上獨立董監事被認為是重要角色之一，其中學術型獨立董監事為一群特殊的群體，因為他們具有較高的道德標準等特性，對公司會造成不同的影響。
本研究使用2012年至2020年的台灣上市櫃公司，探討當公司中的獨立董監事具有教授背景，對公司自願參考及揭露國際性永續政策狀況有何影響，後續再進一步探討學術型獨立董監事在ESG揭露方面，是否較注重於該產業之重大性議題，以提升ESG揭露品質。本研究使用羅吉斯迴歸模型，以及普通最小平方迴歸模型，並考慮內生性問題進行二階段最小平方法(Two-Stage Least Squares, 2SLS)，同時控制年度及產業效應。研究發現公司有越多名學術型獨立董監事，或學術型獨立董監事占董事會及獨立董監事的比例越高時，公司越有機會自願參考TCFD指引鑑別氣候變遷風險與機會，以及參考SASB準則之重大性地圖揭露公司資訊的狀況。並且在永續相關的投入也會更著重於揭露及改善該產業之重大性議題，以提升公司的ESG揭露品質，即SASB分數，而非普通的ESG揭露。
Many international sustainable policies have been promoted, in recent years. Studies have found that publishing a sustainable report will make the company`s operating system more robust. Independent directors and supervisors are considered to be one of the important roles in corporate governance and in conducting sustainable reports. Among them, there is a special groups named academic independent directors. Because of their special characteristics, they will have different impacts on companies. We use listed Taiwanese firms from 2012 to 2020 and discuss the following question: when the independent directors and supervisors in the company have a professor background, will the company voluntarily refers to the international sustainability policy? Besides, will academic independent directors be willing to pay more attention to the major CSR issues of the industry?
We use the logistic regression model as well as the ordinary least squares regression model. After considering the endogeneity problem, we find that when a company has more academic independent directors, or the proportion of academic independent directors in the board is higher, the company has more opportunities to identify climate change risks and opportunities by TCFD guidelines, and use the materiality map of the SASB standard to disclose the material issues. The firm also focuses on exposing and improving the material issues of the industry, SASB score, rather than the ESG disclosure.
參考文獻 中文文獻
朱冠儒 (2021)。學術型獨立董監事與風險趨避：以台灣上市櫃公司為例。國立政治大學風險管理與保險學系碩士班碩士學位論文。
施凱珍 (2021)。採SASB準則下ESG重大性議題與財務績效之探討。國立政治大學風險管理與保險學系碩士班碩士學位論文。
黃正忠、林泉興、謝孟哲 (2017)。企業如何整合運用GRI 準則及TCFD 指引報導氣候變遷議題。證券服務，13(660)，56-62。
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網路文獻
CSRone (2022)。永續智庫年度報告：全球碳市場共識敲定 仍超過8成臺灣企業未進行碳足跡盤查。遠見雜誌。https://www.gvm.com.tw/article/88308。擷取日期：2022年6月19日。
金融監督管理委員會 (2022)。公司治理3.0-永續發展藍圖。https://www.fsc.gov.tw/fckdowndoc?file=/%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%863_0-%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B1%95%E8%97%8D%E5%9C%96.pdf&flag=dochttps://www.gvm.com.tw/article/88308。擷取日期：2022年6月19日。
氣候相關財務揭露(2017)。中文版氣候相關財務揭露建議。https://assets.bbhub.io/company/sites/60/2020/10/TCFD-Recommendations-Report-Traditional-Chinese-Translation.pdf。擷取日期：2022年6月19日。
描述 碩士
國立政治大學
風險管理與保險學系
109358020
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109358020
資料類型 thesis
dc.contributor.advisor 鄭士卿<br>楊曉文zh_TW
dc.contributor.advisor Jeng, Shih-Ching<br>Yang, Sheau-Wenen_US
dc.contributor.author (Authors) 湯念璇zh_TW
dc.contributor.author (Authors) Tang, Nien-Hsuanen_US
dc.creator (作者) 湯念璇zh_TW
dc.creator (作者) Tang, Nien-Hsuanen_US
dc.date (日期) 2022en_US
dc.date.accessioned 1-Aug-2022 17:32:39 (UTC+8)-
dc.date.available 1-Aug-2022 17:32:39 (UTC+8)-
dc.date.issued (上傳時間) 1-Aug-2022 17:32:39 (UTC+8)-
dc.identifier (Other Identifiers) G0109358020en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141078-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險學系zh_TW
dc.description (描述) 109358020zh_TW
dc.description.abstract (摘要) 近年來有許多國際永續政策的推進，相關研究也發現出版永續報告書將使公司之營運體質更為健全。在國際永續政策中有兩項為實務界近年來關注的焦點，分別為協助投資者及企業進行其氣候相關之風險與機會評估的TCFD指引，以及為各產業制定永續相關重大性議題的SASB準則。另一方面，在公司治理上獨立董監事被認為是重要角色之一，其中學術型獨立董監事為一群特殊的群體，因為他們具有較高的道德標準等特性，對公司會造成不同的影響。
本研究使用2012年至2020年的台灣上市櫃公司，探討當公司中的獨立董監事具有教授背景，對公司自願參考及揭露國際性永續政策狀況有何影響，後續再進一步探討學術型獨立董監事在ESG揭露方面，是否較注重於該產業之重大性議題，以提升ESG揭露品質。本研究使用羅吉斯迴歸模型，以及普通最小平方迴歸模型，並考慮內生性問題進行二階段最小平方法(Two-Stage Least Squares, 2SLS)，同時控制年度及產業效應。研究發現公司有越多名學術型獨立董監事，或學術型獨立董監事占董事會及獨立董監事的比例越高時，公司越有機會自願參考TCFD指引鑑別氣候變遷風險與機會，以及參考SASB準則之重大性地圖揭露公司資訊的狀況。並且在永續相關的投入也會更著重於揭露及改善該產業之重大性議題，以提升公司的ESG揭露品質，即SASB分數，而非普通的ESG揭露。		zh_TW
dc.description.abstract (摘要) Many international sustainable policies have been promoted, in recent years. Studies have found that publishing a sustainable report will make the company`s operating system more robust. Independent directors and supervisors are considered to be one of the important roles in corporate governance and in conducting sustainable reports. Among them, there is a special groups named academic independent directors. Because of their special characteristics, they will have different impacts on companies. We use listed Taiwanese firms from 2012 to 2020 and discuss the following question: when the independent directors and supervisors in the company have a professor background, will the company voluntarily refers to the international sustainability policy? Besides, will academic independent directors be willing to pay more attention to the major CSR issues of the industry?
We use the logistic regression model as well as the ordinary least squares regression model. After considering the endogeneity problem, we find that when a company has more academic independent directors, or the proportion of academic independent directors in the board is higher, the company has more opportunities to identify climate change risks and opportunities by TCFD guidelines, and use the materiality map of the SASB standard to disclose the material issues. The firm also focuses on exposing and improving the material issues of the industry, SASB score, rather than the ESG disclosure.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景及目的 1
第二節 研究架構 6
第二章 文獻回顧與研究假說 7
第一節 董事會特性對公司永續及氣候相關之影響 7
第二節 學術型獨立董監事對公司績效之影響 9
第三節 學術型獨立董監事對公司永續及氣候績效之影響 9
第四節 研究假說 10
第三章 研究模型及變數 13
第一節 研究樣本 13
第二節 研究模型 14
第三節 模型變數介紹 17
第四章 實證結果分析 23
第一節 敘述性統計分析 23
第二節 相關係數分析 26
第三節 兩個獨立樣本檢定分析 28
第四節 迴歸結果 30
第五章 穩健性測試 38
第六章 結論 41
第七章 參考文獻 43
第八章 附錄 51		zh_TW
dc.format.extent 2608108 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109358020en_US
dc.subject (關鍵詞) 學術型獨立董監事zh_TW
dc.subject (關鍵詞) 國際永續政策zh_TW
dc.subject (關鍵詞) SASB準則zh_TW
dc.subject (關鍵詞) 氣候變遷揭露zh_TW
dc.subject (關鍵詞) Academic independent directorsen_US
dc.subject (關鍵詞) International sustainability policyen_US
dc.subject (關鍵詞) SASB standarden_US
dc.subject (關鍵詞) Climate change disclosureen_US
dc.title (題名) 學術型獨立董監事對企業揭露SASB準則及TCFD氣候揭露原則之影響zh_TW
dc.title (題名) Do Academic Independent Directors Urge Firms to Disclose SASB Standards and TCFD Climate Disclosure Principles？en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文文獻
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施凱珍 (2021)。採SASB準則下ESG重大性議題與財務績效之探討。國立政治大學風險管理與保險學系碩士班碩士學位論文。
黃正忠、林泉興、謝孟哲 (2017)。企業如何整合運用GRI 準則及TCFD 指引報導氣候變遷議題。證券服務，13(660)，56-62。
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金融監督管理委員會 (2022)。公司治理3.0-永續發展藍圖。https://www.fsc.gov.tw/fckdowndoc?file=/%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%863_0-%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B1%95%E8%97%8D%E5%9C%96.pdf&flag=dochttps://www.gvm.com.tw/article/88308。擷取日期：2022年6月19日。
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dc.identifier.doi (DOI) 10.6814/NCCU202201075en_US