企業綠能投資與政府補貼關係之研究

透過本研究瞭解政府在執行低碳排政策過程，政府施行政策如提供投資低碳設備之補助收入抑或是要求強制揭露永續告書，是否能有效幫助上市上櫃公司進行綠能投資，進而達成減能減碳的目標。本研究利用2017年至2022年間的上市上櫃公司為樣本，並參考經濟部產發組節能減碳資訊網站、公開資訊觀測站等，取得有關綠能投資、政府補貼低碳補助計畫及永續報告揭露等資料，探討綠能投資是否受到政府補助及強制揭露永續報告之影響。本研究採用敘述性統計，相關係數及迴歸分析等方法進行研究。實證結果發現：政府補助及強制揭露永續報告對綠能投資皆有正向顯著的影響。

關鍵字

綠能投資；政府補貼；強制揭露永續報告書

並列摘要

Through this study, we understand the process of the government's implementation of low-carbon emission policies. Whether government policies such as providing subsidy income for investing in low-carbon equipment or requiring mandatory disclosure of sustainability reports can effectively help listed companies invest in green energy, and then Achieve the goal of reducing energy and carbon emissions. This study utilized publicly listed companies as samples from 2017 to 2022. Reference data on green energy investments, government subsidies for low-carbon projects, and disclosures in sustainability reports were obtained from the Ministry of Economic Affairs' Industrial Development Bureau's energy conservation and carbon reduction information website and the Taiwan Stock Exchange (TWSE) public information platform. The research aimed to investigate whether green energy investments are influenced by government subsidies and mandatory disclosure of sustainability reports. The study employed descriptive statistics, correlation coefficients, and regression analysis methods. The empirical findings indicate that both government subsidies and mandatory disclosure of sustainability reports have a positively significant impact on green energy investments.