摘要
目前國際與國內永續發展的議題日益迫切、各國政策推波助瀾、及相關法令規範逐漸完善，永續發展已是企業追求的目標。本研究旨在探討公司ESG永續發展指標、三個支柱構面—環境、社會、治理及其各項子議題指標，對產品品質及公司績效之影響。過去文獻已提出許多ESG活動效益，本研究期望透過現有資料提出額外證據。以2015年至2020年，臺灣上市（櫃）公司為研究樣本，本研究發現整體ESG活動指標與產品品質呈正相關。三個支柱構面中，社會及治理指標，分別與產品品質呈正相關。另外，本研究也調查ESG與產品品質能否產生綜效，提升公司價值。實證結果顯示，整體ESG活動指標能提升產品品質與公司價值關聯性。其中，環境與治理指標，能促使產品品質反應於公司價值。
並列摘要
The issue of sustainable development, both internationally and domestically, is becoming increasingly urgent, with various countries implementing policies and gradually improving related laws and regulations. Sustainable development has become a goal pursued by companies. This study aims to explore the impact of company ESG (Environmental, Social, and Governance) sustainable development indicators and their sub-issue indicators on product quality and company performance. Previous literature has proposed many benefits of ESG activities, and this study hopes to provide additional evidence through existing data. Using Taiwanese listed companies from 2015 to 2020 as research samples, this study found a positive correlation between overall ESG activity indicators and product quality. Among the three pillar dimensions, social and governance indicators are positively correlated with product quality. Additionally, this study investigates whether ESG and product quality can generate synergies to enhance company value. The empirical results show that overall ESG activity indicators can enhance the correlation between product quality and company value. Specifically, environmental and governance indicators can prompt product quality to reflect on company value.