SASB 準則下 ESG 揭露程度之影響因素

The Determinants of the Degree of ESG Disclosure under SASB

柯亦鴻(Ko I-Hung)

指導教授 ： 林宛瑩

國立政治大學/商學院/會計學系/碩士(2022年)

https://doi.org/10.6814/NCCU202201389

摘要

金管會於 2020 年發布之公司治理 3.0 永續發展藍圖，除了擴大報告書強制編製範圍，也規範公司參考永續會計準則委員會（SASB）所制定之準則，按照產業特性所應重視之重大性議題進行揭露。由於 SASB 準則為 2018 年所發布，本研究以在 2018 年至 2020 年間出具企業社會責任報告書或永續報告書之台灣一般產業上市公司為研究對象，探討 SASB 準則下，台灣上市公司 ESG 揭露程度之影響因素。
本研究之實證結果顯示：公司規模、董事會規模、員工平均年齡以及是否為自願性揭露與 ESG 揭露程度存在顯著正向關係，公司和董事會的規模越大，ESG 揭露程度越佳；員工平均年齡越大，ESG 揭露程度越佳。此外女性董事比例則與 ESG 揭露程度存在顯著負向關係，公司董事會中女性董事越多，該公司於 SASB 準則下 ESG 揭露程度較低。

關鍵字

企業社會責任 ； ESG ； SASB ； ESG 揭露程度

並列摘要

In 2020, the FSC released the Corporate Governance 3.0 Sustainability Development Blueprint, which expands the scope of report preparation. It also required that companies should refer to the materiality map provided by SASB for ESG
disclosure issues. Due to the SASB standard was released in 2018, this study takes companies listed in Taiwan Stock Exchange Market that have issued corporate social responsibility reports or sustainability reports during the period of 2018 to 2020 as the research sample to explore the determinants of the degree of ESG disclosure under
SASB framework.
The empirical findings show that company size, board size, average age of employees, and voluntary disclosure are significantly and positively related to the degree of ESG disclosure. The larger the size of the firm and the board, the better the ESG disclosure. The average age of the employees is elder, the better the ESG disclosure. Moreover, the proportion of female directors is significantly and negatively associated with the ESG disclosure. The company boards with more female directors disclose less ESG-related information under SASB framework.

並列關鍵字

Corporate social responsibility ； ESG ； SASB ； Degree of disclosure in ESG

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