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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/53560


    题名: 美國多國籍金融企業之ESG投入對企業績效之影響:董事會女性成員比例的調節效果
    The Impact of ESG on Firm Performance of the MNEs in Financial Sectors in the U.S.: the Moderating Effect of Female Board Member Ratio
    作者: 謝昕晏
    贡献者: 國際企業管理學系
    关键词: 董事會女性成員比例
    永續發展
    永續績效
    市場績效
    資料包絡分析法
    female board member ratio
    ESG
    sustainability performance
    marketability performance
    data envelopment analysis
    日期: 2024
    上传时间: 2024-08-02 15:32:20 (UTC+8)
    摘要: 本研究旨在從董事會女性成員比例的角度深入探討其對美國多國籍金融企業投入ESG (environmental, social, and governance)的影響,以及此影響可能對企業績效產生的調節效果。研究首先使用二階段網路資料包絡分析法(data envelopment analysis, DEA)衡量多國籍金融企業之永續績效與市場績效。進一步,探討多國籍金融企業投入ESG總體及個別面向(包含環境保護、社會責任及公司治理)對企業績效、永續績效及市場績效之影響。接著,運用截斷式迴歸模型,評估董事會女性成員比例對ESG投入之影響及其對於永續績效和市場績效的調節效果。研究並控制三個變數(包含公司年齡、公司規模及Covid-19疫情),尤其Covid-19疫情對多國籍金融企業的影響甚鉅,故亦作為本研究重要變數之一,進行探討。研究結果顯示,美國多國籍金融企業投入ESG對提升整體企業績效有正向影響。就個別面向而言,社會責任的投入對提升多國籍金融企業市場績效有正向影響,而公司治理的投入則對市場績效產生負向影響。此外,董事會女性成員比例愈高,愈強化公司治理對提升市場績效之正向影響,然而,值得注意的是董事會女性成員比例愈高,愈強化社會責任對提升市場績效之負向影響。

    This study aims to examine the impact of female board member ratio on the engagement of multinational enterprises (MNEs) in ESG (environmental, social, and governance) practices, with a focus on the perspective of female board members and the potential effects of this impact on corporate performance. The research employs a two-stage network DEA (data envelopment analysis) method to assess corporate sustainabil-ity and marketability performance. It also investigates the individual effects of the three dimensions of ESG investment by corporations, which include environmental protection, social responsibility, and corporate governance, on corporate performance. Furthermore, a truncated regression model is utilized to assess the influence of the female board member ratio, in conjunction with the three dimensions of ESG decomposition and three control variables, on sustainability and marketability performance. The primary objective of this study is to explore the role that female board members may play in corporate ESG engagement and performance, underscoring the significance of female board members within the realm of MNE governance. The findings of the study reveal that MNEs investing in ESG have a positive impact on overall corporate performance. When examining specific dimensions, investing in social responsibility has a positive effect on improving the marketability performance of MNEs. However, investing in corporate governance has a negative impact on marketability performance. Additionally, a higher proportion of female board members strengthens the positive impact of corpo-rate governance on improving marketability performance. Nevertheless, it is noteworthy that that a higher proportion of female board members intensifies the negative impact of social responsibility on enhancing marketability performance.
    显示于类别:[國際貿易學系所] 博碩士論文

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