臺灣鋼鐵產業ESG實踐與經營績效之研究

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题名:	臺灣鋼鐵產業ESG實踐與經營績效之研究 ESG Practices and Business Performance in Taiwan's Steel Industry
作者:	陳昱臻 CHEN, YU-JEN
贡献者:	國際企業管理學系碩士在職專班
关键词:	鋼鐵業 ESG 資料包絡分析法迴歸企業績效 steel industry environmental social governance (ESG) data envelopment analysis truncated regression corporate performance
日期:	2025
上传时间:	2025-02-24 15:02:30 (UTC+8)
摘要:	本研究旨在探討ESG(環境、社會與治理)因素對鋼鐵產業競爭力的影響，並提供一個基於資料包絡分析法(DEA)的績效標竿工具，協助鋼鐵公司改進資源配置與運用效率。研究樣本包括2016至2020年間台灣45家上市鋼鐵企業，資料取自台灣經濟新報資料庫(TEJ)。透過DEA和迴歸分析方法，研究結果顯示鋼鐵產業在環境、社會與治理三大構面得分差異不大，但仍有進步空間。中游鋼鐵公司在環境構面表現最佳，而社會構面得分逐年上升，顯示隨著社會對永續議題的關注，鋼鐵產業積極改善其利害關係人權益保護。然而，治理構面得分持續下降，特別是中游鋼鐵公司，需加強公司治理。技術效率方面，研究發現整體鋼鐵產業從2016至2020年技術效率呈下降趨勢，主要因純技術無效率影響所致，建議管理階層應透過技術培訓、製程改進和設備升級等措施來提升純技術效率。規模報酬方面，多數鋼鐵公司尚未達到經濟規模，建議調整資源投入以提升獲利。迴歸分析結果顯示，社會構面顯著提升鋼鐵產業經營績效，建議未來持續強化社會責任。而環境保護對技術效率和純技術效率有負向影響，可能因短期內成本增加所致，但長期而言，持續投入環境保護有助於獲得市場認同及訂單，提升作業績效。在全球極端氣候衝擊與2050淨零碳排趨勢下，鋼鐵產業應持續投入節約能源、制程改善、低碳技術和碳捕獲利用與封存(CCUS)技術，以增強競爭力。本研究結果為鋼鐵行業提供經營建議，並為ESG永續發展在企業管理和投資決策中的應用提供實證支援。 This study aims to explore the impact of ESG (Environmental, Social, and Governance) factors on the competitiveness of the steel industry and provides a per-formance benchmarking tool based on Data Envelopment Analysis (DEA) to assist steel companies in improving resource allocation and utilization efficiency. The study sample includes 45 listed steel companies in Taiwan from 2016 to 2020, with data sourced from the Taiwan Economic Journal (TEJ). Through DEA and regression analysis, the results indicate that the steel industry has similar scores across the three ESG dimensions but still has room for improvement. Midstream steel companies perform best in the environmental dimension, while scores in the social dimension have been rising annually, reflecting the industry's efforts to improve stakeholder protection in response to increasing societal concerns about sustainability. However, the governance dimension shows a continuous decline in scores, especially in mid-stream steel companies, highlighting the need to enhance corporate governance. In terms of technical efficiency, the study found a downward trend from 2016 to 2020, primarily due to pure technical inefficiency. It is recommended that management should focus on technical training, process improvement, and equipment upgrades to enhance pure technical efficiency. Regarding scale efficiency, most steel companies have not yet reached economies of scale, suggesting that adjust resource input could improve profitability. Regression analysis results indicate that the social dimension significantly enhances operational efficiency in the steel industry, suggesting that companies should continue to strengthen social responsibility. Environmental pro-tection efforts have a negative impact on technical efficiency and pure technical effi-ciency, likely due to increased short-term costs. However, sustained environmental protection investments are expected to gain market recognition and orders in the long run, thus improving operational performance. In the context of global extreme cli-mate impacts and the 2050 net-zero carbon trend, the steel industry should continue to invest in energy conservation, process improvement, low-carbon technologies, and Carbon Capture Utilization and Storage (CCUS) to enhance competitiveness. The findings provide practical recommendations for the steel industry and empirical support for the application of ESG sustainability practices in corporate management and investment decision-making.
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