近年來 ESG 相關的政策與法規逐漸完備，社會大眾對關注企業長期可持續發展能力逐漸成為共識。本研究旨在探討公司管理者能力與企業 ESG 表現的關聯性，並進一步檢驗內部控制品質作為中介變數的效果 ， 期望能夠更深入瞭解管理者能力如何影響企業 ESG 表現的作用機制。本研究以美國上市公司 2004 年至 2022 年的樣本為研究對象，實證結果發現，廣義的內部控制品質、IT 內部控制品質、其他內部控制品質作為中介變數時，均在管理者能力對 ESG 評級、環境構面分數和公司治理構面分數的關聯性中發揮部分中介效果 。 此外， IT 內部控制品質的中介效果佔比大於廣義的內部控制品質及其他內部控制品質的中介效果佔比，顯示 IT 內部控制在資訊品質和報告透明性中的關鍵角色。
本研究建議，企業若希望促進其 ESG 表現的提升，管理者應優化內部控制系統的設計，確保其符合企業的 ESG 目標以及目前政策及法規的要求，並對 IT 相關的內部控制的設計及執行給予更高程度的重視。

In recent years, ESG-related policies and regulations have become increasingly comprehensive, and public awareness of the importance of corporate long-term sustainability has gradually formed a consensus. Against this backdrop, this study aims to explore the relationship between managerial ability and corporate ESG performance and further examine the mediating effect of internal control quality, with the goal of gaining deeper insights into the mechanisms through which managerial ability influences corporate ESG performance.
Using a sample of U.S. publicly listed companies from 2004 to 2022, the empirical results show that internal control quality, including general internal control quality, IT- related internal control quality, and other internal control quality, serves as a partial mediator in the relationship between managerial ability and ESG ratings, environmental scores, and corporate governance scores. Moreover, the mediating effect of IT-related internal control quality is greater than that of general internal control quality and other internal control quality, highlighting the critical role of IT-related internal control in enhancing information quality and reporting transparency.
Based on these findings, this study suggests that companies seeking to improve their ESG performance should optimize the design of their internal control systems to ensure alignment with their ESG goals and current policies and regulations. Additionally, greater emphasis should be placed on the design and implementation of IT-related internal controls to enhance information transparency and corporate sustainability.

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