董事會特性、碳排放量對企業價值的影響

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题名:	董事會特性、碳排放量對企業價值的影響 The Impact of Board Characteristics and Carbon Emissions on Enterprise Value
作者:	唐語婷
贡献者:	會計學系
关键词:	董事會獨立性董事會多元化碳排放量企業價值 independence of the board of directors diversification of the board of directors carbon emissions enterprise value
日期:	2022
上传时间:	2023-03-06 10:48:04 (UTC+8)
摘要:	2021年發布的「公司治理3.0–永續發展藍圖(2021~2023)」，除了著重於董事會結構在公司治理之影響，還加強ESG之資訊揭露。公司治理3.0資訊透明度的推動，董事會為公司管理階層之一，主要是以董事會來推動，因此，探討董事會之獨立性、董事會之多元性及碳排放量是否會影響企業價值。本研究主要以2018年至2020年台灣上市(櫃)公司為研究對象，並以迴歸模型進行統計分析。實證結果指出，獨立董事比率與企業價值呈顯著正相關，女性董事比率對企業價值有顯著關聯性，由於台灣文化思想，再加上台灣企業實行董事會性別多元化不普遍，故女性董事的想法較容易被忽視，進而降低企業價值。企業之碳排放量與企業價值有顯著關聯性，但台灣投資者與歐美國家投資者對於碳排放量看法不同，故企業之碳排放量與企業價值呈顯著正相關。 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.
显示于类别:	[會計學系暨研究所 ] 博碩士論文

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