| Summary: | 碩士 === 中原大學 === 會計研究所 === 106 === When global business and trades develop vigorously and people’s quality of life is improved, the environment also pays a heavy price. When enterprises manufacture goods or conduct business activities, they emit greenhouse gases more or less, and they have a significant impact on the environment. The intensification of the greenhouse effect, in addition to being one of the symptoms of climate change, is also a counterattack for the destruction of the environment.
The increasingly difficult climate and environment have promoted the awareness of environmental protection and enabled companies to pay attention to issues related to "sustainable development." In addition to the disclosure of corporate social responsibility, the emission of greenhouse gases must also be taken seriously. However, for the practice of environmental protection projects, there is no consistent method among enterprises, and environmental protection projects have been invested. Past experience requires a lot of time and money, resulting in many enterprises still waiting to see. In order to effectively implement the environmental protection policy, it can be done through the board of directors of one of the core decision makers. First, there is an obligation to ensure the interests of shareholders in the functions of the board of directors. When the members of the board of directors help the company to control carbon emissions information and promote environmental protection policies, Less likely to cause a rebound from stakeholders. Second, with the independence and diversity of the board of directors, the environmental protection
policy can be made more complete and practically perfect.
This study uses the listed companies in Taiwan from 2014 to 2016 as a sample to discuss the influence of the composition of the board of directors on carbon emissions information. The results of the study showed that the higher the proportion of female directors, the lower the carbon emissions; the larger the size of the directors, the higher the degree of carbon emissions; In addition, the study is still robust by adjusting the measurement method of carbon emission intensity and
processing the upper and lower 1% of the extreme value as a sensitivity test.
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