台灣上市公司ESG表現與股東權益報酬率相關性研究-以元大台灣ESG永續ETF基金電子業為例

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Title:	台灣上市公司ESG表現與股東權益報酬率相關性研究-以元大台灣ESG永續ETF基金電子業為例 Examine the Relationship Between ESG and Returns on Equity-Evidence from the Electronics Firms of Yuanta FTSE4Good TIP Taiwan ESG ETF
Authors:	李易穎
Contributors:	國際企業管理學系
Keywords:	永續 ESG
Date:	2022
Issue Date:	2023-03-01 09:56:21 (UTC+8)
Abstract:	隨著企業道德及金融弊案等事件影響，學術界及實務界均認為，企業已不能一昧追求「股東利益極大化」，相反的，公司需要同時重視員工、客戶、供應商及社區之利益。另一方面，實踐企業永續發展，似已成為衡量國家進步重要指標。以近期新聞為例，歐盟及國際大廠蘋果、微軟及Nike等品牌承諾於2030年供應鏈與產品減碳，甚至淨零排放或負排放。而國內科技業如台積電及鴻海等大廠也宣示減碳年限，並將「供應商減碳」列為採購評選標準；國內金融產業在減碳議題也未缺席，從本身調整並協助客戶轉型來達成減碳目標。本研究試圖以元大台灣ESG永續ETF(股票代號：00850)成份股中之電子業公司進行分析，希望瞭解進入ESG成份股之電子業公司，其營運表現是否比未進入ESG成份股之同業為佳，進而讓企業主願意全面投入ESG。另我們希望藉此文對學術界及實務界之ESG研究提出建議，以利學術界及實務界進行下一階段研究。 Due to the ethical and financial scandals occurred in recent years, both academic and practical communities assume that corporations should not seek merely the maximation of shareholder wealth. On the contrary, firms ought to concern the interests of stakeholders such as employees, customers, suppliers and community at the same time. Environment, Social, and Governance (ESG) theme seems to become a critical indicator for national development. This research aims to examine the relationship between ESG performance and return on equity(ROE)through analyzing the electronics firms of Yuanta FTSE4Good TIP Taiwan ESG ETF. The results indicate that ESG performance of Taiwan’s electronics firms seems not correlated with their ROE.
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