臺灣永續發展企業特性：從利益平衡、創新成長及資訊透明觀點探討

The Characteristics of Taiwan’s Sustainable Development Firms: Exploring from the Perspectives of Interests Balance, Innovative Growth and information transparency

程韻如(Yun-Ju Cheng)

指導教授 ： 黃振豊

淡江大學/商管學院/會計學系碩士班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00956

摘要

本研究探討臺灣永續發展企業特性，從利益平衡、創新成長及資訊透明觀點探討。本研究之樣本來源為2013年我國DJSI邀請參加永續評比企業為永續企業樣本，並以人工蒐集方式，篩選同產業且約當規模企業為配對樣本進行Logit分析。藉以了解永續發展企業與主要利害關係人利益平衡、永續發展企業與創新成長、永續發展企業與資訊透明之關係。
本研究實證結果發現，永續企業在與利害關係人利益平衡之關係中，股東、債權人有顯著關係；在創新成長方面，永續發展企業表現較非永續發展企業為佳；在資訊透明部分，發現永續企業董監事持股比例較非永續發展企業持股比例低，永續發展企業與股權結構之關係，永續企業相較於非永續發展企業，法人持股及外資持股比例較高，同時，發現永續企業相較於非永續發展企業之資訊透明度較佳。

關鍵字

永續發展企業 ； 利害關係人 ； 持續成長 ； 公司治理 ； 資訊透明度

並列摘要

Abstract:
This study investigates the characteristics of Taiwan’s sustainable development enterprises from the perspectives of interest balance, growth and innovation, and information transparency. The samples selected form those corporations invited by DJSI in 2013. In addition, we collected and screened the compared firms as the control samples. Logit regression is used to analyze the relationships between sustainable business and interests balance, growth and innovation, and information transparency.
The major findings of this study are listed as follows: On the dimension of interest balance, sustainable development enterprises have a significantly better interest balance on their shareholders and creditors than their counterparts. On the dimension of growth and innovation, sustainable development enterprises show better than control group. As to the dimension of information transparency, the sustainable enterprises have lower directors' shareholding, higher proportion of institutional ownership and foreign ownership, and better information transparency than non-sustainable enterprises.

並列關鍵字

Corporate sustainable development ； Stakeholders ； Sustainable growth ； Corporate governance ； Information Transparency

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