he "corporate governance 3.0 - blueprint for sustainable development (2021-2023)" released in 2021 not only focuses on the impact of the board structure on corporate governance, but also strengthens the information disclosure of ESG. Corporate gov-ernance 3.0 information transparency is promoted by the board of directors, which is one of the management levels of the company. Therefore, this paper discusses whether the independence of the board of directors, the diversity of the board of directors and carbon emissions will affect enterprise value. This study mainly takes Taiwan listed (OTC) companies from 2018 to 2020 as the research object, and carries out statistical analysis with regression model. The empirical results show that there is a significant positive correlation between the ratio of independent directors and enterprise value, and the ratio of female directors has a significant correlation with enterprise value. Due to Taiwan's culture and ideology, and the fact that gender diversity on the board of di-rectors is not common in Taiwan enterprises, the idea of female directors is easier to be ignored, thereby reducing enterprise value. There is a significant correlation between enterprise carbon emissions and enterprise value, but investors in Taiwan and European and American countries have different views on carbon emissions, so there is a signifi-cant positive correlation between enterprise carbon emissions and enterprise value.
