第五章 結論
第二節 研究限制與建議
期管理(Product Lifecycle Management)項系統級處理器的能源效率(Processor energy efficiency at a system-level)，部分數據在目前 Bloomberg 資料庫中，其他 資料庫，甚至大部分半導體公司皆尚未有所揭露，因此無法完全的依照 SASB 項目之投入對企業的財務績效之長期影響。台灣證券交易所（Taiwan Stock Exchange, TWSE）於 2020 年 8 月公告，未來將參考氣候相關財務揭露規範
（Task Force on Climate-related Financial Disclosures, TCFD）、美國永續會計準則 委員會（Sustainability Accounting Standards Board, SASB）發布之準則，強化永 續報告書揭露資訊，金管會也再度下修揭露門檻，要求實收資本額達 20 億元之 上市櫃公司自 2023 年起應編製並申報 CSR 報告書，相信未來將會有更多的企 業揭露企業社會責任資訊，提高樣本數並解決樣本數較少之問題。
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第三則是 SASB 分數之計算方法，本文以 Henriksson et al.(2019)中對重大 性分數之計算方法為基礎來編制出屬於本研究對 SASB 分數之計算方法，然而 亦有許多針對 ESG 分數的計算方法，如納入爭議議題分數或是對各重大項目及 非重大項目給予不同的權重等。最後，希望此方法可對未來 ESG 與財務績效之 研究提供新發想並提出貢獻。
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一、 SASB 準則制定詳細流程
圖 4 SASB 準則制定詳細流程 資料來源：永續會計準則委員會 (SASB)
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圖 5 重大性地圖（SASB Materiality Map® ） 資料來源：永續會計準則委員會 (SASB)
注：深（淺）灰色表示該產業中 50％以上（少於）的行業存在重大性議題。白色表示該議題對該行業中的任何行業都不重要。更詳
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二、中文文獻
1. 池祥萱、繆文娟與莊瀅臻(2014)，企業社會責任對於公司財務績效之影響是 雙面刃嗎？來自全球 500 大公司的證據，管理學報，第 31 卷第 1 期，1-19。
2. 沈中華與張元 (2008)，「企業社會責任行為可以改善財務績效嗎?－以英國 FTSE 社會責任指數為例」，經濟論文，第 36 卷第 3 期，339-385。
3. 李秀英、劉俊儒、楊筱翎，2011 年，企業社會責任與公司績效之關聯性，
東海管理評論，13 卷 1 期:77-112。
4. 黃家齊(2000)，「企業社會績效研究-社會責任表現、企業聲望與財務績效關 聯性之實證分析」，亞太管理評論，5 卷 3 期：367-380。
5. 劉美纓、丁碧慧與朱奐聿(2014)，「企業社會責任與公司治理、公司績效之 關連性研究」，第 17 期，17-30。