近年來永續議題在產官學界都已成為相當重大的議題，本研究透過說明近年 來各方對ESG(Environmental, Social, Governance)議題的重視程度，ESG代表環 境保護、社會責任和公司治理三個構面，是企業承擔永續責任的一個方向。本文先 說明企業社會責任的起源和演變，並去比較各國文獻中企業績效與ESG表現的相關 性。將個別探討ESG中三個構面與企業績效的相關;除此之外也會套用SASB框架 下的變數去建立模型去探討與企業績效之間的相關性。本研究採用最小平方法的迴 歸分析，樣本為2016年至2021年間台灣37間金融業者資料，使用TESG資料庫。最 後得出三個構面與企業績效皆沒有顯著正相關，但在SASB框架下的模型與企業價 值(Tobin’s Q)有顯著相關性。本研究還發現社會責任對企業績效影響較其他兩個構 面大，而資料安全不論在哪個模型內都會是顯著正相關，也是金融業永續報告中重 大議題之一。

This study discussed ESG (Environmental, Social, and Governance) issues, corporate social responsibility, and financial sustainability. The author begins by describing the increasing importance of ESG issues in various countries and the responsibility of the financial industry in promoting sustainability.
The study then discusses the correlations between environmental protection, social responsibility, corporate governance, and corporate performance. The study uses a regression analysis with the least squares method, using data from 37 Taiwanese financial companies between 2016 and 2021 from the TESG database.
It finds that none of the three ESG dimensions examined in the study were significantly positively correlated with corporate performance, but the SASB model had a significant correlation with corporate value (Tobin's Q). It discovers that social responsibility has a greater impact on corporate performance than the other two dimensions, and that data security is a significant positive correlate across all models, which is also a major issue in financial industry sustainability reports.

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三、網頁資料
1. CSR 智庫 https://csrone.com/
2. 聯合國官網 https://www.un.org/zh/
3. PRI原則 https://www.unpri.org/
4. 台灣證券交易所 https://www.twse.com.tw/zh/
5. 中華民國金融監督管理委員會 https://www.fsc.gov.tw/ch/index.jsp
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7. 世界銀行 https://www.worldbank.org/en/home
8. 歐洲金融分析師協會 https://effas.com/