- 學位論文
探討負面事件對履行ESG企業之影響
Discuss the Impact of Negative Events on ESG Companies
摘要
企業經營的目標已不再侷限於追求利益最大化，實踐永續經營才是提升企業形象的重要商業策略之一。本研究探討我國518家上市公司自2018年至2020年期間，在各種負面事件下，實踐ESG對企業績效的影響。研究結果顯示，裁員含無薪假、公平交易與反壟斷議題、勞資議題及環保議題等負面新聞事件對財務績效呈負向影響。但在負面事件與ESG交互影響下，企業實踐ESG對公司裁員含無薪假、因災害或意外事故致損失、公平交易與反壟斷議題、勞資議題、工安議題、產品及消負者議題及董監高管個人違法訴訟等負面新聞事件對財務面的損失較小，具類保險效果，而環境保護議題因綠色競爭的成本較高，對財務面的負向影響則是最大的。
並列摘要
The goal of enterprise management is no longer limited to the pursuit of profit maximization. Practicing sustainable management is one of the most important business strategies to enhance the corporate image. This study explores the impact of ESG practices on the corporate performance of 518 listed companies in Taiwan from 2018 to 2020 under various negative events. The results show that layoffs including unpaid leave, fair trade, antitrust issues, labor and environmental issues, and other negative news events have a negative impact on financial performance. However, under the interaction of negative events and ESG, the company's practice of ESG and layoffs includes unpaid leave, losses caused by disasters or accidents, fair trade, antitrust issues, labor and capital issues, industrial safety issues, products and consumers issues, as well as personal illegal lawsuits of directors, supervisors, and senior executives have little impacts on the financial performance whith a similar insurance effect. Finally, due to the higher cost of environmental protection issues with green competition, the enviromental protection issues has largest negative impact on the financial performance.