各國日漸重視環境和企業社會責任，為了實現 2050 年碳中和及淨零排放目標，歐盟已於 2023 年 10 月開始試行對進口到歐盟的產品按碳排放量徵碳關稅。而我國金管會於 2022 年 3 月 3 日發布「上市櫃公司永續發展路徑圖」，分階段推動全體上市櫃公司於2027 年完成溫室氣體盤查，營造健全永續發展(ESG)生態體系。另外，為了強化董事多元化，且考量女性董事推動為國際趨勢，金管會於 2024 年起推動上市櫃公司應依董事屆期完成委任至少一名女性董事。因此本研究主要探討女性董事長、女性董事與女性獨立董事對碳排量之影響。其次，本文也研究當公司有女性董事且ESG 分數越高，是否能有效降低碳排量?最後，本文以女性管理職比例與女性員工比例做為子樣本變數，探討兩者對碳排量之影響。
本文主要發現當公司有女性董事長和女性董事，都會降低公司的碳排量。至於有女性獨立董事的公司也會使碳排量下降但效果為不顯著。其次，本文也發現有女性董事長且TESG分數越高的公司，以及有女性董事長且社會構面分數越高的公司，可以降低公司的碳排量。最後，本文發現當公司的女性管理職比例和女性員工比例增加 1%，也可以有效降低碳排量。

Countries are increasingly emphasizing environmental and corporate social responsibility. To achieve the goals of carbon neutrality and net-zero emissions by 2050, the European Union began trial implementation of carbon tariffs on imports based on their carbon emissions in October 2023. In Taiwan, the Financial Supervisory Commission (FSC) released the "Sustainable Development Roadmap for Listed Companies" on March 3, 2022. This roadmap aims to have all listed companies complete greenhouse gas inventories by 2027 in stages, thereby creating a robust sustainable development (ESG) ecosystem. Additionally, to enhance board diversity and considering the international trend of promoting female directors, the FSC requires listed companies to appoint at least one female director upon the end of the current
board term starting in 2024.
Therefore, this study primarily investigates the impact of female chairpersons, female directors, and female independent directors on carbon emissions. Furthermore, this study examines whether having female directors and higher ESG scores can effectively reduce carbon emissions. Lastly, it explores the impact of the proportion of female managers and female employees on carbon emissions as sub-sample variables.
The main findings of this study are as follows: companies with female chairpersons and companies with female directors both experience a reduction in their carbon emissions. As for companies with female independent directors, there is also a decrease in carbon emissions, but the effect is not significant. Additionally, this study finds that companies with a female chairperson and higher TESG scores, as well as companies with a female chairperson and higher social dimension scores, can reduce their carbon emissions. Lastly, this study discovers that a 1% increase in the proportion of female managers and female employees in a company can effectively reduce carbon emissions.

陳昱宇(2021) 碳排放量、女性董事、審計品質與公司績效之關聯性，國立
東華大學會計學系研究所碩士論文。
劉振奇(2022) 對企業減少碳排放反應之效率性探討-未預期氣溫變化之調
節效果，國立中央大學企業管理學系研究所碩士論文。
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