本研究以 2016 年至 2023 年美國上市櫃公司為樣本，旨在探討永續專家之知識外溢效果對企業 ESG 績效的影響。首先檢驗永續專家與 ESG 績效之關聯性，接者將永續專家分為會計師事務所永續專家和顧問公司永續專家，以分析不同類型之專家是否對 ESG 績效產生差異化影響。研究結果顯示，確信機構的介入有助於提升企業之 ESG 績效，然而在確信服務中，專家與非專家之間的績效影響未存有差異。同樣地，會計師事務所永續專家與顧問公司永續專家所提供之服務對ESG 績效的影響亦無差異。

This study investigates the impact of knowledge spillover effects from sustainability experts on corporate ESG performance, using a sample of U.S. publicly listed companies from 2016 to 2023. It first examines the relationship between sustainability experts and ESG performance, then categorizes the experts into those affiliated with accounting firms and those from consulting firms to explore whether different types of experts exert differential impacts on ESG performance. The results show that the involvement of assurance providers contributes to improvements in ESG performance. However, no significant difference is found between sustainability expert and assurance-nonexpert providers in terms of performance impact. Similarly, the type of sustainability expert—whether from an accounting firm or a consulting firm does not lead to differing effects on ESG performance.

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