本研究以 2021 年至 2022 年台灣上市櫃公司作為樣本，探討企業設置女性永續長時，相較於男性，是否會影響企業整體之永續績效表現與曝險程度，並檢驗女性永續長與企業內部控制缺失間之關聯。實證結果發現，女性永續長與企業永續分數兩者間呈現正向顯著關係，顯示女性永續長更重視永續議題，對 ESG 政策之投入更多，進而有效地提升企業永續績效。然而，當企業設置永續長且其為女性時，對企業所面臨之 ESG 永續風險並無顯著影響。此外，本研究進一步檢測永續長職位及其性別如何影響企業內部控制，實證結果顯示設置女性永續長與內部控制缺失間並無顯著關係。

This study investigates the impact of appointing female chief sustainability officers on the overall sustainability performance and exposure to risk, compared to their male counterparts, and examines the relationship between female chief sustainability officers and internal control weaknesses. The sample of this study is based on Taiwanese listed companies from 2021 to 2022. The empirical results reveal a positive and significant relationship between female chief sustainability officers and corporate ESG scores, indicating that female chief sustainability officers pay more attention to sustainability issues and invest more in ESG policies, thereby effectively enhancing corporate sustainability performance. However, when a company sets up a female chief sustainability officer, it does not significantly affect the ESG sustainability risks faced by the company. Furthermore, this study investigates how the position and gender of chief sustainability officers influence internal controls. The empirical results show no significant relationship between the appointment of female chief sustainability officers and internal control weaknesses.

沈中華 與 張元 (2008)，企業的社會責任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，36 卷 3 期，339-385。
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