本研究旨在探討我國金融業永續報告書中經確信之項目數量多寡是否有助於強化其ESG績效之價值攸關性，並依確信內容分成環境(E)、社會(S)與治理(G)三面向以做進一步的探討單一面向之確信項目數量與對應績效價值攸關性之關係。本研究採用TESG資料庫提供的ESG評分數據與永續報告書附錄中的確信項目表進行迴歸分析，研究對象為2015年至2023年台灣上市、上櫃之金融業，研究樣本總計323筆。實證結果發現，永續報告書確信項目總數量可強化ESG綜合分數之價值攸關性。然而，當把ESG綜合分數進一步區分成E、S、G三面向分數後，僅治理面向的分數本身便具價值攸關性，且該面向之確信項目數量皆可強化對應之分數的價值攸關性，而環境與社會面向之分數本身不具價值攸關性，但有微弱的證據顯示環境面向之確信項目數量可建立其分數之價值攸關性，社會面向之確信項目數量亦有同樣效果且較環境面向顯著。此結果可提供我國金融業後續於ESG投入與永續確信方向之參考。

This study aims to explore whether the number of assured items in the sustainability reports of China's financial industry can help strengthen the value relevance of its ESG performance and divides the assured content into environment (E), society (S) and governance (G) to further explore the relationship between the number of assured items in a single aspect and the relevance of the corresponding performance value. This study uses the ESG score data provided by the TESG database and the assurance item table in the appendix of the sustainability report to conduct regression analysis. The research object is Taiwan's listed and listed financial industry from 2015 to 2023, with a total of 323 research samples. Empirical results show that the total number of assured items in the sustainability reports can strengthen the value relevance of ESG comprehensive scores. However, when the ESG comprehensive score is further divided into three-dimensional scores of E, S, and G, only the governance-oriented score itself has value relevance, and the number of assured items in this aspect can strengthen the value relevance of the corresponding score. The score of the environmental and social aspects itself does not have value relevance, but there is weak evidence that the number of assured items environment-oriented can establish the value relevance of its score, and the number of assured items social-oriented also has the same effect and is relatively small. This result can provide a reference for the direction of financial industry's subsequent investment in ESG and sustainability.

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