應用文字探勘技術探討CEO倫理觀對氣候變遷政策的影響－以效益論、義務論視角

Application of Text Mining to Explore the Impact of CEO Ethics on Climate Change Policy - From the Perspective of Utilitarianism and Deontology

吳佳慧(Chia-Hui Wu)

指導教授 ： 陳庭萱

共同指導教授 ： 戴錦周(Jin-Jou Dai)

國立臺中科技大學/商學院/財務金融研究所碩士班/碩士(2022年)

摘要

極端氣候現象頻繁發生導致世界各國政府及企業越來越重視氣候變遷議題並採取實際的政策作為，而一家企業的政策往往出自於CEO，因此CEO行為及觀念會對公司因應氣候變遷政策有所影響，在過往研究中並未有學者將CEO倫理觀與氣候變遷政策相結合，本研究補足這部分空白。研究選用臺灣50指數之成分股作為樣本，透過文字探勘的方式來分析2016年到2020年CEO倫理觀是符合效益論還是義務論、倫理觀會不會隨時間而改變以及CEO倫理觀對氣候變遷政策的影響。
研究結果顯示大部分CEO的倫理觀是沒有隨著時間而改變的，而且在應對氣候變遷的政策時，也能發現CEO的倫理觀符合效益論的話，公司所產生的碳排量較少，且將樣本依產業是否屬於金融業作為劃分時，結果依然顯示不管是金融業還是非金融業，CEO的倫理符合效益論，公司所產生的碳排量較少。

關鍵字

CEO倫理 ； 氣候變遷政策 ； 文字探勘 ； 臺灣50指數

並列摘要

The frequent occurrence of extreme climate phenomena has drawn attention from the worldwide. Governments and companies are taking actions towards climate change issues. Since company's policies are often made by the CEO, so the CEO's behavior and thought will affect company's climate change policy. There is no existing literature have combined CEO ethics with climate change policy, therefore this study purposes to fill this gap.This study adopts the constituent stocks of the Taiwan 50 Index from 2016 to 2020 as a sample, to analyze whether the CEO ethics is in line with the utilitarianism or deontology. Thus, we examine if the CEO ethics and its impact on climate change policies will change over time.
The empirical results show that most of the CEO ethics have not changed over time. Regarding climate change policies, if the CEO's ethics is in line with the utilitarianism, the company produce less carbon emissions. We also find that this result remains unchanged in spite of the company belongs to financial industry or not.

並列關鍵字

CEO Ethics ； Climate Change Policy ； Text Mining ； Taiwan 50 Index

參考文獻

參考文獻

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