| dc.contributor | 財管系 | - |
| dc.creator (作者) | 邱健嘉; 柯文乾; 羅珮洳; 詹場 | - |
| dc.creator (作者) | Chiou, Calvin J;Ke, Wen-Chyan;Lo, Pei-Ru;Chan, Chang | - |
| dc.date (日期) | 2025-09 | - |
| dc.date.accessioned | 24-Sep-2025 09:54:01 (UTC+8) | - |
| dc.date.available | 24-Sep-2025 09:54:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 24-Sep-2025 09:54:01 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/159643 | - |
| dc.description.abstract (摘要) | 部分公司為了營造永續形象可能採取漂綠策略。本研究以2019至2023年之臺灣上市櫃公司為樣本，區分企業ESG行動為象徵性和實質性，據以建構漂綠指標，並進一步分為誇飾分數和沉默分數：誇飾分數衡量企業在象徵性行動優於實質性行動的程度，而沉默分數則反之。實證結果顯示，漂綠指標與企業營運績效呈顯著負相關。此結果支持本文所建立的漂綠指標具有解釋力，能有效的反映公司之永續績效。此外，本研究發現，治理層面的漂綠行為對企業營運績效的影響尤為顯著。無論是治理層面的實質性行動分數，還是沉默分數，均對營運績效呈現正向且顯著的影響，顯示企業在提升治理績效方面所採取的實質行動，及穩健地呈現永續績效，對促進營運績效都具有顯著效益。 | - |
| dc.description.abstract (摘要) | Some firms may engage in greenwashing to cultivate a sustainable image, creating a discrepancy between actual practices and disclosed information. Using a sample of publicly listed firms in Taiwan from 2019 to 2023, this study categorizes ESG-related actions into symbolic and substantive dimensions to construct a firm-level greenwashing measure, further decomposed into two dimensions: the exaggeration score, which captures the extent to which symbolic actions exceed substantive actions, and the silence score, which reflects underreporting of symbolic actions relative to substantive performance. Empirical findings present a significant negative association between greenwashing and operating performance. These results validate the applicability of the greenwashing measure proposed in this study, and suggesting that both substantive improvements in governance and a restrained, consistent approach to sustainability disclosure contribute meaningfully to better operating performance. | - |
| dc.format.extent | 97 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 證券市場發展季刊(Review of Securities and Futures Markets), Vol.37, No.3, pp.63-103 | - |
| dc.subject (關鍵詞) | 漂綠; 公司治理; 企業營運績效 | - |
| dc.subject (關鍵詞) | Greenwashing; Corporate Governance; Operating Performance | - |
| dc.title (題名) | 漂綠行為及其對企業營運績效之影響 | - |
| dc.title (題名) | Greenwashing and its Impact on Corporate Operating Performance | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6529/RSFM.202509_37(3).0003 | - |
| dc.doi.uri (DOI) | https://doi.org/10.6529/RSFM.202509_37(3).0003 | - |
