溫室氣體的排放現已成為威脅全球企業和經濟的嚴重問題之一。隨著利害關係人對於永續經營議題的關注增加，許多公司為因應面臨的壓力，也主動管理並透過永續報告書提供該企業環境管理等措施和績效表現，由於公司董事會被視為參與和制定公司環境政策的核心決策單位，因此本研究著重探討董事特徵（外國董事、女性董事以及獨立董事）、碳揭露分數及碳績效之關聯性。本研究以2015年至2021年台灣上市（櫃）公司作為研究對象。實證結果發現，在碳揭露分數方面，獨立董事對碳揭露分數有顯著正向影響；在碳績效方面，外國董事與女性董事對碳績效皆有顯著正向影響。在本研究的額外分析結果發現，當女性董事達三人或三人以上時，女性董事對碳績效為顯著正向關係。

Global greenhouse gas (GHG) emissions have now become a serious issue threatening businesses and economies worldwide. As stakeholders pay more attention to sustainable management issues, many companies also take the initiative to manage and provide corporate environmental management measures and performance through sustainable reports to cope with the pressure. Since the board of directors of a company is regarded as the core decision-making unit to participate in and formulates corporate environmental policies, this study focuses on the relationship among director characteristics (foreign directors, female directors, and independent directors), carbon disclosure scores, and carbon performance. This study includes all the listed and on-the-counter companies from 2015 to 2021 in the Taiwan stock market. The empirical results show that independent directors have a significant positive impact on carbon disclosure scores; in terms of carbon performance, both foreign directors and female directors have a significant positive impact on carbon performance. In the additional analysis of this study, the result indicates that when there are three or more female directors, there is a significant positive relationship between female directors and carbon performance.

致謝 i
摘要 ii
Abstract iii
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 3
第三節 研究架構 6
第二章 文獻回顧與假說發展 7
第一節 碳排放相關文獻 7
第二節 董事特徵與碳揭露之關聯性 8
第三節 董事特徵與碳績效之關聯性 11
第三章 研究方法與設計 17
第一節 實證模型與變數定義 17
第二節 樣本選取與資料來源 24
第四章 實證結果與分析 27
第一節 敘述性統計 27
第二節 相關係數分析 30
第三節 迴歸分析 33
第四節 額外測試 37
第五章 結論與建議 51
第一節 研究結論 51
第二節 研究限制與建議 52
參考文獻 53

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