董事會特性對發布TCFD報告有影響嗎?台灣電子業公司之實證

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Title:	董事會特性對發布TCFD報告有影響嗎?台灣電子業公司之實證 Do Board Characteristics Affect the Issue of the TCFD Report?Evidence From Taiwanese Electronic Firms
Authors:	許睿妤
Contributors:	會計學系
Keywords:	氣候相關財務揭露獨立董事審計委員會董事持股比傾向分數配對法 TCFD Independent directors Audit committees Shareholding ratios of directors PSM
Date:	2024
Issue Date:	2024-08-02 15:08:20 (UTC+8)
Abstract:	本研究目的為探討董事會特性與發布TCFD報告之關聯性，研究中以2018至2023年電子業上市公司為研究對象，為降低選擇偏誤(selection bias)，採用傾向分數配對法(PSM)，組成分析樣本。研究結果指出，有設立審計委員會以及獨立董事比率較高之電子業公司，發布TCFD報告之意願較高，顯示設立審計委員會與增加獨立董事有利於促成公司自願發布氣候相關財務資訊。另外，本研究也發現，持股較多之股東董事較偏向不發布TCFD報告。基此，本研究建議相關政策單位應修訂法規或採鼓勵自願遵循方式，逐漸提高獨立董事於董事會之占比，以維護公眾利益。 The purpose of this study is to explore the correlation between the characteristics of the board of directors and the release of TCFD reports, and the analysis sample is composed of propensity score pairing method (PSM) to reduce the selection bias of listed companies in the electronics industry from 2018 to 2023. The results show that electronics companies with audit committees and a higher proportion of independent directors are more willing to publish TCFD reports, indicating that the establishment of audit committees and the addition of independent directors are conducive to the voluntary release of climate-related financial information. In addition, the study also found that shareholder directors with larger shareholdings were more likely not to publish TCFD reports. Based on this, this study suggests that relevant policy units should amend the regulations or adopt a voluntary approach to encourage voluntary compliance, and gradually increase the proportion of independent directors on the board of directors to safeguard the public interest.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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