考量不同碳排放量對金融控股公司績效之影響

The Impact of Different Carbon Emission on Firm Performance of Bank Holding Company

全球對氣候變遷的關切逐漸提升，使得企業社會責任成為焦點。本研究針對我國23間上市(櫃)金控公司的碳排放揭露，探討非完整揭露和完整揭露碳排放對金控公司績效影響。實證結果顯示，在整體樣本下，非完整揭露碳排放量對部分績效指標呈現顯著負向關聯。然而，完整揭露碳排放量對績效的影響卻呈現不同趨勢，顯示出以不同的衡量方法去評估金控公司經營績效，將產生差異。此研究有助於深化對金融控股公司碳排放管理對績效的理解，同時提供實證基礎，以支持未來相關政策和企業策略的制定。

Global concern about climate changing has been increasing, and it has made CSR (Corporate Social Responsibility) become an important issue. This study uses the data of carbon emission from 23 local bank holding companies to examine the difference of impact on firm performance between partially reveal and fully reveal. Under full sample, the empirical results show that partially revealed carbon emission is negatively related to some of the indicators of firm performance; however, fully revealed carbon emission has opposite results. This suggest that measuring firm performance with different criterion will get different results. The result will help bank holding company enhance the understanding of the relation between carbon emission and firm performance. With the empirical basis, this study can support company to adjust business management.