企業永續發展指標與經營績效之相互關聯性：運用聯立方程模型

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/52927

Title:	企業永續發展指標與經營績效之相互關聯性：運用聯立方程模型
Authors:	梁書寧
Contributors:	會計學系
Keywords:	永續發展績效產業類別聯立方程模型
Date:	2023
Issue Date:	2023-09-07 10:11:59 (UTC+8)
Abstract:	近年來，永續發展是各國政府在實施政策方面追求的重點目標。科技進步快速使許多各國為提升國家的競爭力而運用產業改革及創新來整頓經濟結構，全球化使企業與組織之間產生跨國企業，透過互相往來創造互利。永續與企業經營績效的關係是互相影響的，面對極端氣候之影響，最近的氣候相關財務揭露工作小組（Task Force on Climate-related Financial Disclosures，簡稱：TCFD）正是強調企業加強永續報告書之揭露、ESG（Environmental 、Social、Governance）的三面向的兼顧與有效實施，這些能夠使企業帶來效益並且長遠發展。企業在實施環境保護政策時也須有足夠資金來實施，所以企業的獲利也是影響永續發展之關鍵，本研究利用相關財務、產業類型、永續方面的研究指標來進行相互之探討，運用聯立方程模型，並且證實經營績效與永續兩者是正向相互連結的關係。 In recent years, sustainable development has become a key objective pursued by governments worldwide in implementing policies. Rapid technological advancements have prompted many countries to undertake industrial reforms and innovations to re-structure their economies and enhance national competitiveness. Globalization has facili-tated the emergence of multinational corporations, fostering mutually beneficial relation-ships among businesses and organizations. The relationship between sustainability and corporate performance is mutually influential. In the face of the impacts of extreme weather conditions, the Task Force on Climate-related Financial Disclosures (TCFD) emphasizes the need for companies to strengthen their disclosure of sustainability reports, while effectively implementing the three dimensions of ESG (Environmental, Social, and Governance) considerations. These measures can bring benefits to companies and con-tribute to long-term development. Sufficient funding is also crucial for companies to implement environmental protec-tion policies. Therefore, corporate profitability plays a significant role in influencing sus-tainable development. This study explores the interconnections among relevant financial indicators, industry types, and sustainability aspects. It utilizes a simultaneous equation model to verify the positive and mutually reinforcing relationship between business per-formance and sustainability.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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