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| 題 名 | The Effects of Visualization Types on ESG Data Analysis and Decision Making=視覺化類型對ESG數據分析與決策之影響 |
|---|---|
| 作 者 | 蘭嘉媛; 顧宜錚; 邱琦倫; | 書刊名 | 輔仁管理評論 |
| 卷 期 | 32:3 2025.09[民114.09] |
| 頁 次 | 頁1-32 |
| 分類號 | 490.15 |
| 關鍵詞 | ESG數據視覺化; 決策效率; 資料視覺化設計; 永續投資; ESG data visualization; Decision-making efficiency; Data visualization design; Sustainable investment; |
| 語 文 | 英文(English) |
| 中文摘要 | 隨著永續發展成為普世價值,企業積極投入編制ESG永續報告書,希冀透過報告書向市場參與者傳達公司永續目標與落實ESG的成果。本研究探究ESG報導視覺化設計對決策績效的影響,利用資料視覺化提升ESG的應用價值,呼應ESG相關文獻對於決策分析的重視但卻稍顯不足的一環。本研究利用實驗法驗證ESG資料視覺化設計對決策績效存在顯著效果,由80位自願受試者參與的研究成果顯示決策效率與知覺有用性在兩組視覺化設計系統中存在顯著差異,隱含ESG資料視覺化設計確實具備改變決策效率的能力。答題正確率在兩組系統中並無顯著差異,推論受試者在答題過程中十分謹慎並積極尋求正確解答。此外,兩組系統中受試者的答題時間存在顯著差異,呼應上述在不同的視覺化系統下受試者完成分析流程的難易不同。本研究成果支持企業可以透過多元的視覺化技巧設計合宜的ESG報導方式,藉由提升ESG數據可讀性改善投資決策效率,運用視覺化設計強化ESG的影響力,不論在學術發展與實務應用都極具參考價值。 |
| 英文摘要 | As enterprises seek to communicate sustainable goals to stakeholders, ESG (environmental, social, and governance) reporting has become increasingly important. After embarking on sustainable development initiatives, many companies have started publishing Sustainability Reports or ESG Reports. Despite the diverse research topics related to ESG, studies on data visualization analysis are still limited in enhancing management decision-making efficiency. In this study, two groups of different visualized systems are designed within the experimental methodology to examine the impact of ESG data visualization on decision -making performance. Through experiments involving 80 voluntary participants, the statistical comparison result shows that there is a significant difference in decision-making efficiency and perceived usefulness between the two systems, indicating that ESG data visualization significantly influences users' decision -making performance. However, there were no significant differences in correctness rates between the two systems, possibly due to participants' sincere efforts in answering questions and the presence of correct answers in both systems. Meanwhile, response times vary with display systems, attributed to different visualization methods. The findings of this study provide a reference for optimizing ESG data visualization design and offer managerial and academic implications. In practice, enterprises utilize visualization analysis tools to enhance the readability of sustainability reports, enabling stakeholders to better understand organizational efforts and achievements in sustainable development. |
本系統中英文摘要資訊取自各篇刊載內容。