實踐永續發展目標之決定因素

The Determinants of Implementing Sustainable Development Goals

張詠晴(Ariana Chang) ； 李啟華(Chihua Li)

《中華會計學刊》 17卷1期 (2021/07) Pp. 1-38

https://doi.org/10.6538/TAR.202107_17(1).0001

摘要

本研究探討公司實踐永續發展目標（SDGs）之決定因素。以臺灣上市櫃公司為研究樣本，檢視上市櫃公司發布之2016及2017年版企業社會責任報告書，判斷公司SDGs之實踐程度，並分別以公司治理機制、CSR報告確信及公司特質探討對公司實踐SDGs之影響。實證結果發現，當董事會獨立性較高、CSR報告書經確信、確信機構專業性較高、公司規模較大、財務績效較佳及財報由大型會計師事務所查核時，公司較可能實踐SDGs；當董事會獨立性高、總經理未兼任董事長、董事持股質押比率較低、CSR報告書經確信、確信機構專業性較高、公司規模較大、由大型會計師事務所查核及公司屬於敏感產業時，公司實踐SDGs的程度較高。

關鍵字

永續發展目標 ； 企業社會責任報告書 ； 公司治理 ； CSR報告書確信

並列摘要

This study examines the determinants that constitutes firms' implementations of sustainable development goals (SDGs). Using data from Taiwanese publicly-listed companies, thoroughly examined are 2016-2017 corporate social responsibility (CSR) reports. This is to gauge both the SDGs implementation levels and how the underlying mechanisms such as corporate governance, assurance of CSR reports and firms' characteristics affect the implementation of SDGs. The results from this study show that firms are more likely to address SDGs when they are comprised of: more board independence, external assurance of CSR reports, credibility of assurance providers, larger firm size, sound financial performance and auditing performed by large CPA firms. Firms that exhibit higher SDGs implementation levels have: more board independence, separate CEO and chairman positions, low pledging of shares from directors, assurance of CSR reports, credibility of assurance providers, larger asset size, auditing performed by large CPA firms and belonging to sensitive industries.

並列關鍵字

Sustainable development goals ； Corporate social responsibility reports ； Corporate governance ； Assurance of CSR reports

參考文獻

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