近年來，台灣重大工安事件頻繁發生，根據勞動部職業安全衛生署統計，在過去幾年中，平均每年有超過300人因重大職業災害死亡。其中，以營造業的發生率最高，其次為製造業，而事故主因多為墜落、滾落、感電及物體倒塌，反映出企業在安全管理與履行社會責任（S）方面的不足。這些頻繁發生的重大工安事件除了對勞工的生命與健康造成重大威脅，也對企業聲譽與市場評價造成衝擊。然而，過去的文獻中，多著重於單一產業與短期市場反應的分析，鮮少研究是以跨行業且結合ESG視角探討重大工安事件對企業股價的影響。因此，本研究採用事件研究法，探討台灣上市公司發生重大工安事件後，市場之異常報酬與累積異常報酬反應，並進一步以平均數差異檢定，比較各產業之間股價變動幅度是否存在顯著差異。實證結果顯示，重大工安事件會對企業股價造成負面影響，然而在不同觀察期間以及產業特性之間呈現出差異性。

In recent years, Taiwan has seen a frequent occurrence of major industrial accidents. Statistics from the Ministry of Labor’s Occupational Safety and Health Administration (OSHA) indicate that over the past few years, an average of more than 300 people have died annually due to severe occupational disasters. The construction industry has the highest incidence rate, followed by the manufacturing sector. The primary causes of these accidents are falls, rolling objects, electrocution, and collapsing structures, reflecting inadequate safety management and corporate social responsibility (S) within businesses. These frequent and severe industrial accidents not only pose a significant threat to the lives and health of workers but also damage corporate reputation and market valuation. However, previous literature has largely focused on analyzing single industries and short-term market reactions. There is a scarcity of research that examines the impact of major industrial accidents on corporate stock prices from a cross-industry perspective, specifically integrating an ESG viewpoint. Therefore, this study employs the event study methodology to investigate the abnormal returns and cumulative abnormal returns of Taiwanese listed companies after a major industrial accident. Furthermore, mean difference tests are used to compare whether significant differences exist in stock price fluctuations across various industries. The empirical results demonstrate that major industrial accidents negatively impact corporate stock prices, with variations observed across different observation periods and industry characteristics.