頁籤選單縮合
| 題 名 | 永續發展委員會有助於提升公司治理績效嗎?兼論循環經濟與內部碳定價的調節效果=The Role of Sustainability Committees in Improving Corporate Governance Performance: Moderating Effects of Circular Economy Practices and Internal Carbon Pricing |
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| 作 者 | 李叢禎; 林文晟; 莊語捷; | 書刊名 | 農業經濟叢刊 |
| 卷 期 | 31:2 2025.12[民114.12] |
| 頁 次 | 頁1-38 |
| 分類號 | 553.97 |
| 關鍵詞 | 公司治理; 永續發展委員會; 循環經濟; 內部碳定價; 調節效果; Corporate governance; Sustainability committee; Circular economy; Internal carbon pricing; Moderating effects; |
| 語 文 | 中文(Chinese) |
| DOI | 10.6196/TAER.202512_31(2).0001 |
| 中文摘要 | 本研究旨在探討永續發展委員會對公司治理績效之影響,並進一步檢 驗循環經濟與內部碳定價是否在其中扮演調節角色。研究以 2022 年臺灣 888 家上市公司為樣本,採用多元迴歸、穩健性標準差估計及中位數迴歸等 實證方法進行分析。結果顯示,設立永續發展委員會可顯著提升公司治理 績效,表示其有助於強化企業永續治理架構與資訊揭露品質。循環經濟與 內部碳定價本身亦對公司治理績效具有正向且顯著之主效應,反映企業推 動永續措施對治理表現具實質助益。然而,當二者作為調節變數時,並未 顯著改變永續發展委員會與治理績效之關係,顯示其調節效果有限。值得 注意的是,在穩健性標準差估計中,內部碳定價於特定情境下反而可能削 弱永續委員會之治理效益,顯示碳成本內部化過程中所面臨之執行挑戰, 為企業邁向永續轉型時亟需正視的關鍵議題。 |
| 英文摘要 | This study examines whether the presence of a board-level sustainability committee improves corporate governance performance and whether circular economy practices and internal carbon pricing moderate this relationship. Using a sample of 888 publicly listed firms in Taiwan in 2022, the analysis employs multiple regression, robust standard error estimation, and median regression methods. The results show that firms with a sustainability committee exhibit significantly higher governance performance, consistent with a strengthened sustainability governance architecture and enhanced disclosure quality. Circular economy practices and internal carbon pricing each display positive and statistically significant main effects on governance performance. However, neither variable significantly moderates the committee–performance relationship, indicating limited moderating effects. Notably, under robust standard error estimation, internal carbon pricing may, in certain contexts, weaken the governance benefits associated with sustainability committees, underscoring execution challenges in carbon-cost internalization that firms must address in the course of sustainability transition. |
本系統中英文摘要資訊取自各篇刊載內容。