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題名 ESG之報導與揭露成本：以上市公司為例
ESG Reporting and Disclosure Costs: Evidence from Listed Firms
作者 林麗婷
Lin, Li-Ting
貢獻者 潘健民
Pan, Chien-Min
林麗婷
Lin, Li-Ting
關鍵詞 永續報告書
強制編制
增額成本
Sustainability reports
Mandatory reporting
Incremental costs
日期 2024
上傳時間 4-Aug-2025 14:49:43 (UTC+8)
摘要 本研究探討上市公司編制永續報告書所需負擔之增額成本。利用台灣上市公司在2013年至2022年間之財務及非財務資料，透過公司當年度是否有編制永續報告書，推估當年度營業費用的差異，以檢測編制永續報告書在上市公司所需負擔的增額成本，進而探討中小企業一體適用編制永續報告書之可能性。 本研究發現，相較於沒有編制永續報告書的企業，有編制永續報告書的企業營業費用較高。在有編制永續報告書的情況之下，被強制編制永續報告書的企業之營業費用高於自願編制者。同時，在有編制永續報告書的情況之下，有對永續報告書進行第三方認證企業之營業費用較高。本研究進一步發現，在所有被強制出具永續報告書的企業中，若有做第三方認證，其營業費用較高；但自願編制永續報告書且又經過第三方認證公司之營業費用，則沒有比較顯著的高。
This study investigates the incremental costs to the listed companies for preparing sustainability reports. Utilizing financial and non-financial data from Taiwanese listed companies from 2013 to 2022, this study estimates the differences in operating expenses for the years in which companies prepared sustainability reports to assess the incremental costs associated with preparing these reports for listed companies in an effort to explore the feasibility of applying sustainability report preparation to small and medium-sized enterprises (SMEs). The study finds that companies that prepare sustainability reports have higher operating expenses compared to those that do not. Among companies that prepare sustainability reports, those mandated to do so incur higher operating expenses than those that do so voluntarily. Additionally, for companies that prepare sustainability reports, those that undergo third-party assurance have higher operating expenses. This study further reveals that among all companies mandated to issue sustainability reports, those with third-party assurance incur higher operating expenses; however, companies that voluntarily prepare sustainability reports and undergo third-party assurance do not show significantly higher operating expenses.
參考文獻 金融監督管理委員會證券期貨局，2020，2013強化我國公司治理藍圖，網址：https://www.sfb.gov.tw/ch/home.jsp?id=886&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 金融監督管理委員會證券期貨局，2020，新版公司治理藍圖(2018~2020)，網址：https://www.sfb.gov.tw/ch/home.jsp?id=885&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 金融監督管理委員會證券期貨局，2024，公司治理3.0-永續發展藍圖，網址：https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 行政院，2020，全力推動公司治理3.0—提升臺灣資本市場之國際競爭力，網址：https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/0e66e8be-e2c7-47e6-9e69-76ab451163bb（搜尋日期：2024年5月24日） 財團法人中華民國會計研究發展基金會，2021，永續報告書第三方驗證的現況，網址：https://www.accounting.org.tw/flptopic.aspx?f=331（搜尋日期：2024年5月24日） 金融監督管理委員會，2021，金管會提醒上市櫃公司及時因應ESG資訊揭露措施，網址：https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0&mcustomize=news_view.jsp&dataserno=202111110001&dtable=News（搜尋日期：2024年5月24日） Buchholz, R.A. and S.B. Rosenthal. 2005. Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics 58: 137-148. Caroline, F. 2013. Corporate social responsibility and shareholder reaction: The environmental awareness of investors. The Academy of Management Journal 56 (3): 758-781. Carson, R. L. 1962. Silent Spring. Boston: Houghton Mifflin Harcourt. Cohen, J. R., H. W. Lori, and L. Z. Valentina. 2015. Nonfinancial information preferences of professional investors. Behavioral Research in Accounting 27 (2): 127-153. Cormier, D. and I. M. Gordon. 2001. An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal 14 (5): 587-617. Dhaliwal, D. S., R. Suresh, A. Tsang and Y. G. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87 (3): 723-759. Dhaliwal, D. S., O. Z. Li, A. Tsang and Y. G. Yang. 2010. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review 86 (1): 59-100. International Sustainability Standards Board (ISSB). 2023. Climate-related Disclosures. IFRS Foundation. International Sustainability Standards Board (ISSB). 2023. General Requirements for Disclosure of Sustainability-related Financial Information. IFRS Foundation. Jones, M. J., Solomon and J. F. Solomon. 2010. Social and environmental report assurance: Some interview evidence. Accounting Forum 34 (1): 20-31. KPMG. 2011. International Survey of Corporate Responsibility Reporting. Available online at: https://www.comunicarseweb.com/sites/default/files/biblioteca/pdf//1326297574_kpmg_corporate-responsibility2011.pdf. Accessed: May 26, 2024. Lang, M. H., Lins, K. V. and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm’s information environment and increase market value? Journal of Accounting Research 41 (2): 317-345. Simnett, R., A. Vanstraelen and W. F. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84 (3): 937-967. Stubbs, W. and C. Higgins. 2014. Integrated reporting and internal mechanisms of change. Accounting Auditing & Accountability Journal 27 (7): 1068-1089. United Nations (UN). 1987. Our common future. Available online at: https://www.are.admin.ch/are/en/home/media/publications/sustainable-development/brundtland-report.html. Accessed: May 26, 2024. United Nations (UN). 1992. Agenda 21. Available online at: https://sustainabledevelopment.un.org/content/documents/Agenda21.pdf. Accessed: May 26, 2024. United Nations (UN). 2005. Who cares win. Available online at: https://www.ifc.org/en/insights-reports/2000/publications-report-whocareswins2005--wci--1319576590784. Accessed: May 26, 2024. United Nations (UN). 2015. The 2030 agenda for sustainable development. Available online at: https://sustainabledevelopment.un.org/content/documents/21252030%20Agenda%20for%20Sustainable%20Development%20web.pdf. Accessed: May 26, 2024. Wu, J., L. Liu and A. Sulkowski. 2010. Environmental disclosure, firm performance, and firm characteristics: An analysis of S&P 100 firms. Journal of Academy of Business and Economics 10 (4): 73-84.
描述 碩士
國立政治大學
會計學系
111353039
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353039
資料類型 thesis
dc.contributor.advisor 潘健民zh_TW
dc.contributor.advisor Pan, Chien-Minen_US
dc.contributor.author (Authors) 林麗婷zh_TW
dc.contributor.author (Authors) Lin, Li-Tingen_US
dc.creator (作者) 林麗婷zh_TW
dc.creator (作者) Lin, Li-Tingen_US
dc.date (日期) 2024en_US
dc.date.accessioned 4-Aug-2025 14:49:43 (UTC+8)-
dc.date.available 4-Aug-2025 14:49:43 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2025 14:49:43 (UTC+8)-
dc.identifier (Other Identifiers) G0111353039en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158649-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 111353039zh_TW
dc.description.abstract (摘要) 本研究探討上市公司編制永續報告書所需負擔之增額成本。利用台灣上市公司在2013年至2022年間之財務及非財務資料，透過公司當年度是否有編制永續報告書，推估當年度營業費用的差異，以檢測編制永續報告書在上市公司所需負擔的增額成本，進而探討中小企業一體適用編制永續報告書之可能性。 本研究發現，相較於沒有編制永續報告書的企業，有編制永續報告書的企業營業費用較高。在有編制永續報告書的情況之下，被強制編制永續報告書的企業之營業費用高於自願編制者。同時，在有編制永續報告書的情況之下，有對永續報告書進行第三方認證企業之營業費用較高。本研究進一步發現，在所有被強制出具永續報告書的企業中，若有做第三方認證，其營業費用較高；但自願編制永續報告書且又經過第三方認證公司之營業費用，則沒有比較顯著的高。zh_TW
dc.description.abstract (摘要) This study investigates the incremental costs to the listed companies for preparing sustainability reports. Utilizing financial and non-financial data from Taiwanese listed companies from 2013 to 2022, this study estimates the differences in operating expenses for the years in which companies prepared sustainability reports to assess the incremental costs associated with preparing these reports for listed companies in an effort to explore the feasibility of applying sustainability report preparation to small and medium-sized enterprises (SMEs). The study finds that companies that prepare sustainability reports have higher operating expenses compared to those that do not. Among companies that prepare sustainability reports, those mandated to do so incur higher operating expenses than those that do so voluntarily. Additionally, for companies that prepare sustainability reports, those that undergo third-party assurance have higher operating expenses. This study further reveals that among all companies mandated to issue sustainability reports, those with third-party assurance incur higher operating expenses; however, companies that voluntarily prepare sustainability reports and undergo third-party assurance do not show significantly higher operating expenses.en_US
dc.description.tableofcontents 壹、緒論 1 貳、制度背景、文獻探討與假說發展 5 第一節 永續報告書之前身及沿革 5 第二節 資訊揭露成本之關聯與假說建立 8 第三節 台灣上市公司編制永續報告書之情形 10 參、研究方法 19 第一節 研究期間與資料來源 19 第二節 各變數之定義與衡量 21 肆、實證結果與分析 27 第一節 敘述性統計 27 第二節 相關係數檢定 28 第三節 迴歸結果分析 30 第四節 追加測試 32 第五節 跨產業分析 35 五、結論與建議 45 參考文獻 46zh_TW
dc.format.extent 1456100 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353039en_US
dc.subject (關鍵詞) 永續報告書zh_TW
dc.subject (關鍵詞) 強制編制zh_TW
dc.subject (關鍵詞) 增額成本zh_TW
dc.subject (關鍵詞) Sustainability reportsen_US
dc.subject (關鍵詞) Mandatory reportingen_US
dc.subject (關鍵詞) Incremental costsen_US
dc.title (題名) ESG之報導與揭露成本：以上市公司為例zh_TW
dc.title (題名) ESG Reporting and Disclosure Costs: Evidence from Listed Firmsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 金融監督管理委員會證券期貨局，2020，2013強化我國公司治理藍圖，網址：https://www.sfb.gov.tw/ch/home.jsp?id=886&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 金融監督管理委員會證券期貨局，2020，新版公司治理藍圖(2018~2020)，網址：https://www.sfb.gov.tw/ch/home.jsp?id=885&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 金融監督管理委員會證券期貨局，2024，公司治理3.0-永續發展藍圖，網址：https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884（搜尋日期：2024年5月24日） 行政院，2020，全力推動公司治理3.0—提升臺灣資本市場之國際競爭力，網址：https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/0e66e8be-e2c7-47e6-9e69-76ab451163bb（搜尋日期：2024年5月24日） 財團法人中華民國會計研究發展基金會，2021，永續報告書第三方驗證的現況，網址：https://www.accounting.org.tw/flptopic.aspx?f=331（搜尋日期：2024年5月24日） 金融監督管理委員會，2021，金管會提醒上市櫃公司及時因應ESG資訊揭露措施，網址：https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0&mcustomize=news_view.jsp&dataserno=202111110001&dtable=News（搜尋日期：2024年5月24日） Buchholz, R.A. and S.B. Rosenthal. 2005. Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics 58: 137-148. Caroline, F. 2013. Corporate social responsibility and shareholder reaction: The environmental awareness of investors. The Academy of Management Journal 56 (3): 758-781. Carson, R. L. 1962. Silent Spring. Boston: Houghton Mifflin Harcourt. Cohen, J. R., H. W. Lori, and L. Z. Valentina. 2015. Nonfinancial information preferences of professional investors. Behavioral Research in Accounting 27 (2): 127-153. Cormier, D. and I. M. Gordon. 2001. An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal 14 (5): 587-617. Dhaliwal, D. S., R. Suresh, A. Tsang and Y. G. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87 (3): 723-759. Dhaliwal, D. S., O. Z. Li, A. Tsang and Y. G. Yang. 2010. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review 86 (1): 59-100. International Sustainability Standards Board (ISSB). 2023. Climate-related Disclosures. IFRS Foundation. International Sustainability Standards Board (ISSB). 2023. General Requirements for Disclosure of Sustainability-related Financial Information. IFRS Foundation. Jones, M. J., Solomon and J. F. Solomon. 2010. Social and environmental report assurance: Some interview evidence. Accounting Forum 34 (1): 20-31. KPMG. 2011. International Survey of Corporate Responsibility Reporting. Available online at: https://www.comunicarseweb.com/sites/default/files/biblioteca/pdf//1326297574_kpmg_corporate-responsibility2011.pdf. Accessed: May 26, 2024. Lang, M. H., Lins, K. V. and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm’s information environment and increase market value? Journal of Accounting Research 41 (2): 317-345. Simnett, R., A. Vanstraelen and W. F. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84 (3): 937-967. Stubbs, W. and C. Higgins. 2014. Integrated reporting and internal mechanisms of change. Accounting Auditing & Accountability Journal 27 (7): 1068-1089. United Nations (UN). 1987. Our common future. Available online at: https://www.are.admin.ch/are/en/home/media/publications/sustainable-development/brundtland-report.html. Accessed: May 26, 2024. United Nations (UN). 1992. Agenda 21. Available online at: https://sustainabledevelopment.un.org/content/documents/Agenda21.pdf. Accessed: May 26, 2024. United Nations (UN). 2005. Who cares win. Available online at: https://www.ifc.org/en/insights-reports/2000/publications-report-whocareswins2005--wci--1319576590784. Accessed: May 26, 2024. United Nations (UN). 2015. The 2030 agenda for sustainable development. Available online at: https://sustainabledevelopment.un.org/content/documents/21252030%20Agenda%20for%20Sustainable%20Development%20web.pdf. Accessed: May 26, 2024. Wu, J., L. Liu and A. Sulkowski. 2010. Environmental disclosure, firm performance, and firm characteristics: An analysis of S&P 100 firms. Journal of Academy of Business and Economics 10 (4): 73-84.zh_TW