影響證券業推動ESG之關鍵成功因素探討

2020年開始，隨著全球氣候變遷加劇，再加上疫情鋪天蓋地襲來，各方組織開始重視永續發展的普世價值，而「ESG」一詞也成為了資本市場上最熱門的話題之一。在過去，一個企業經營的好壞全看報表數字，然而其背後是否有收回扣；是否有符合道德，這些都是在帳面上看不見，但卻又偏偏是會使得公司名譽受損，投資人失去信心的原因。因此，隨著企業社會責任（CSR）的興起，各行各業也開始重視起永續經營，故ESG就是實踐CSR的原則，一個衡量的標準。而本研究將深入探討影響證券業推行之ESG關鍵因素，並利用模糊層級分析法分析，其方向將以以下六個構面來做論述，分別為人力培養、社會責任、企業形象、公司治理、環境保護、公平服務等。另外，根據本研究實證之結果可發現，「公司治理」為影響證券業推行ESG之核心，而其主要原因是因為證券業的穩定經營與投資者權益息息相關，故企業除了使財務報表的數字獲利續揚，在非財務報表所能呈現的部分也需制定決策，像是針對環境層面以減少排碳量；社會層面以妥善經營利害關係人關係；治理層面則以促進董事會的效能等政策，並以期透過這些作為使企業能在嚴峻的環境下永續經營發展。關鍵字：ESG、證劵業、社會責任、模糊層級分析法

關鍵字

ESG ；證?業；社會責任；模糊層級分析法

並列摘要

Beginning in 2020, with the intensification of global climate change and the overwhelming outbreak of the epidemic, various organizations have begun to attach importance to the universal value of sustainable development, and the word "ESG" has become one of the hottest topics in the capital market. In the past, the quality of an enterprise's operation was all determined by the figures in the report, but whether there were any deductions behind it; whether it was ethical, these were invisible on the books, but they would damage the company's reputation and cause investors to lose money. The reason for the loss of confidence. Therefore, with the rise of corporate social responsibility (CSR), all walks of life have begun to attach importance to sustainable management. Therefore, ESG is the principle of CSR practice and a standard for measurement. This research will deeply explore the key factors affecting the implementation of ESG in the securities industry, and use the Fuzzy Analytic Hierarchy Process to analyze its direction, environmental protection, fair service, etc. In addition, according to the empirical results of this study, it can be found that "corporate governance" is the core of the implementation of ESG in the securities industry, and the main reason is that the stable operation of the securities industry is closely related to the rights and interests of investors. Profits continue to rise, and decisions need to be made in the parts that are not presented in financial statements, such as reducing carbon emissions at the environmental level; properly managing stakeholder relationships at the social level; and promoting the effectiveness of the board of directors at the governance level. , and hope that through these actions, enterprises can continue to operate and develop in a severe environment. Keywords：ESG, Securities Industry, Social Responsibility, Fuzzy Analytic Hierarchy Process