頁籤選單縮合
| 題 名 | ESG評等對公司經營績效影響之探討:金融保險業實證=The Impact of ESG Ratings on Firm Performance: Evidence from the Financial and Insurance Industry |
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| 作 者 | 林潁芝; 李珍穎; | 書刊名 | 全球管理與經濟 |
| 卷 期 | 20:1 2024.06[民113.06] |
| 頁 次 | 頁1-24 |
| 分類號 | 553.97 |
| 關鍵詞 | 環境、社會責任和公司治理評等; 金融保險; 經營績效; Environmental, social responsibility and governance rating; ESG rating; Firm performance; Financial and insurance industry; |
| 語 文 | 中文(Chinese) |
| DOI | 10.6565/JGME.202406_20(1).0001 |
| 中文摘要 | 本研究以 2015 至 2022 年金融保險業(金融控股公司、上市櫃銀行及保險公司)共計 36 家公司資料為對象,探討金融保險業 ESG 評等對於公司經營績效的影響,並進一步 探討金融控股公司對 ESG 評等與經營績效之間的調節效果。研究結果發現,ESG 評等 對於經營績效無顯著的影響,ESG 組成中環境評等有促進經營績效的效果,但公司治理 評等則對經營績效為負面顯著影響,另一方面,金融控股公司對社會與公司治理評等與 經營績效之間具有顯著調節效果。研究結果對金融保險產業未來 ESG 評等與公司經營 績效有重要的管理意涵,可提供金融保險業相關的 ESG 組成構面擬定經營策略與主管 機關推廣金融保險業 ESG 之參考。 |
| 英文摘要 | This study uses data from 36 companies in financial and insurance industry (including financial holdings and listed banks and insurers) from 2015 to 2022 to explore the impact of Environmental, Social and Corporate Governance (ESG) ratings on firm performance in the financial and insurance industry, and to further examines the moderating effect of financial holdings on ESG and firm performance. The research results show ESG ratings have no significant impact on firm performance. The environmental rating has the effect of promoting firm performance, but the corporate governance rating has a negative impact on firm performance. On the other hand, financial holding has a moderating effect on social responsibility and corporate governance rating between firm performance. The results have important management implications, which are beneficial to promote the ESG rating and firm performance, and can provide references for formulating business strategies for ESG related to financial and insurance sector and for competent authorities to promote ESG. |
本系統中英文摘要資訊取自各篇刊載內容。