The Effect of Ownership Structure on Carbon Emissions

• Main Authors: Pei-Xuan Yen, 顏珮瑄
• Other Authors: Hsien-Li Lee
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/7cd62k

碩士 === 中原大學 === 會計研究所 === 106 === Most of the domestic and international carbon emission literatures focus on the relationship between carbon emissions and firm value, and rarely discuss how corporate governance mechanisms affect corporate carbon emissions. This study uses Faizul Haque’s (2017) model to understand the effect of the ownership structure on corporate carbon emissions by evaluating the listed companies in Taiwan between 2014 and 2016. The research results show that the company with more concentrated major shareholder equity, higher shareholding ratio of directors and supervisors, lower equity pledge ratio of directors and supervisors, lower shareholding ratio of domestic legal persons, lower proportion of family ownership, will pay more attention to the social responsibility of the company and control the carbon emissions of the company. As a whole, the ownership structure does affect the company''s carbon emissions.