近年來，企業在追求利潤的同時越來越注重承擔企業社會責任，對於環境的保護也變得更加重視，溫室氣體的管控也受到社會各界的高度關注。本研究將關注點聚焦到企業的碳排放量，並連結至企業CEO薪酬，探討現階段企業高管對於承擔社會責任的重視程度。本篇以台灣上市櫃企業作為樣本，研究碳排放量與CEO薪酬之間的關係。實證研究結果發現：企業碳排放量與CEO薪酬成顯著正相關，且在大公司以及製造業公司正向影響的效果更加顯著。此結果與先前歐美國家的研究有較大不同，說明目前東西方社會對於企業的綠色管理抱持不同態度。

In recent years, countries all over the world attach great importance to the issue of environmental protection. At the same time, enterprises pay more and more attention to corporate social responsibility. The control of greenhouse gases is also highly concerned by the community, among which carbon dioxide emission is one of the most important factors. This paper studies the relationship between carbon emission and CEO compensation by taking Taiwan listed companies as samples, to explore corporate executives' emphasis on social responsibility. Using 3,277 observations during the years from 2007 to 2019, the empirical results show that corporate carbon emission and CEO compensation has a significant positive correlation. And I further find the positive effect is more significant in large companies and manufacturing companies. This result is quite different from the previous studies in western countries, indicating that the Eastern and Western societies hold different attitudes towards the green management of enterprises before 2019.

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