隨者環保意識抬頭，ESG成為新興議題，而家族企業亦是企業常見之企業型態，家族治理對於家族企業的永續經營扮演關鍵角色。本研究使用PwC在2018年11月到2019年6月對家族企業所進行的問卷調查資料為研究樣本，探討家族治理機制對家族企業永續發展之影響，並將家族治理機制分成正式家族治理及非正式家族治理，分析此兩種治理機制對於ESG的影響。本文除了以當年ESG資料進行分析，另以未來一年的ESG資料進行檢測。結果發現，正式家族治理與ESG呈現顯著正向關係，表示愈重視正式家族治理的家族企業，ESG分數愈高；非正式家族治理則與ESG呈現負向關係，表示愈重視非正式家族治理的家族企業，ESG分數愈低。

With the rising awareness of environmental protection, ESG has become an emerging issue, and family business is also a common business type of enterprises. Family governance plays a key role in the sustainable operation of family business. This study uses the questionnaire survey data conducted by PwC on family businesses from November 2018 to June 2019 as the sample to explore the impact of family governance mechanisms on the sustainable development of family businesses, and divides family governance mechanisms into formal family governance and informal family governance, analyzing the impact of these two governance mechanisms on ESG. In addition to analyzing the ESG data of the current year, this paper also uses the ESG data of the next year for examination. The results show that formal family governance has a significant positive relationship with ESG, indicating that family businesses that pay more attention to formal family governance have higher ESG scores. Informal family governance has a negative relationship with ESG, indicating that family businesses that pay more attention to informal family governance have lower ESG scores.

第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 3
第貳章 文獻探討與假說發展 5
第一節 家族治理 5
第二節 ESG 10
第三節 家族治理與ESG 14
第參章 研究方法 19
第一節 資料來源 19
第二節 實證模型與變數定義 21
第三節 信度分析 27
第肆章 研究結果 29
第一節 敘述性統計 29
第二節 相關性分析 33
第三節 平均數差異分析 36
第四節 迴歸分析與實證結果 39
第伍章 結論與建議 49
第一節 結論 49
第二節 建議與限制 50

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