Directors' Global Experience, Internationalization & ESG

Generated from prompt:

製作一份現代專業風格的學術口試簡報,主題為《董事國際經驗、企業國際化程度與ESG績效之關聯性研究》。報告時間約25分鐘,約15–18頁。內容結構如下: 1. 封面:論文題目、姓名(詹雅芝)、指導教授(顏怡音)、學校(國立臺北商業大學 會計資訊系碩士班)、日期。 2. 研究背景與動機:全球ESG趨勢、國際規範差異(EU、美國、台灣)、董事國際經驗的重要性。 3. 研究問題與目的:明確列出研究問題與假說方向。 4. 研究架構圖:董事國際經驗→ESG績效,企業國際化程度為調節變數。 5. 文獻回顧:ESG與財務績效、董事國際經驗理論、高層梯隊理論、企業國際化(DOI)文獻。 6. 研究假說:H1a–H3b 條列。 7. 研究設計:研究期間2016–2024、資料來源(TEJ)、樣本篩選、變數定義表、控制變數。 8. 實證模型:OLS固定效果模型。 9. 預期結果與貢獻:國際經驗正向影響ESG、DOI具調節效果、對企業治理與永續策略的啟示。 10. 結論與後續建議:研究貢獻、限制與未來方向。 整體風格:現代專業風(深色底、亮色重點),搭配ESG與國際化視覺元素。

17-slide academic defense on how directors' international experience positively impacts ESG performance in Taiwanese firms (2016-2024), moderated by firm internationalization (DOI). Covers background,

December 13, 202517 slides
Slide 1 of 17

Slide 1 - 封面

This title slide presents a research study titled "Directors' International Experience, Degree of Corporate Internationalization, and ESG Performance Correlation." It credits author 詹雅芝, advisor 顏怡音, from National Taipei University of Business's Master's program in Accounting Information, dated 2024.

董事國際經驗、企業國際化程度與ESG績效之關聯性研究

詹雅芝 指導教授:顏怡音 國立臺北商業大學 會計資訊系碩士班 2024年

Slide 1 - 封面
Slide 2 of 17

Slide 2 - 簡報目錄

This agenda slide outlines a presentation on directors' experience and ESG performance. It lists five sections: research background, questions and framework, literature review with hypotheses, empirical design using 2016-2024 TEJ data and OLS models, and expected results with contributions.

簡報目錄

  1. 研究背景與動機
  2. 全球ESG趨勢、國際規範差異與董事經驗重要性

  3. 研究問題、目的與架構圖
  4. 研究問題明確列出與董事經驗至ESG架構

  5. 文獻回顧與研究假說
  6. ESG、董事國際經驗、高層梯隊與國際化文獻及H1a-H3b

  7. 研究設計與實證模型
  8. 2016-2024 TEJ資料、變數定義與OLS固定效果模型

  9. 預期結果、貢獻與結論
  10. 正向影響、調節效果、治理啟示與未來方向

Slide 2 - 簡報目錄
Slide 3 of 17

Slide 3 - 研究背景與動機 (1)

The slide outlines the rapid global rise of ESG trends and international regulatory differences, with the EU strict, the US diverse, and Taiwan progressive. It emphasizes how directors' international experience helps companies tackle cross-border challenges.

研究背景與動機 (1)

  • 全球ESG趨勢快速崛起
  • 國際規範差異:EU嚴格、美國多元、台灣漸進
  • 董事國際經驗助企業因應跨國挑戰
Slide 3 - 研究背景與動機 (1)
Slide 4 of 17

Slide 4 - 研究背景與動機 (2)

This slide highlights how ESG performance impacts corporate reputation and financing costs, while directors' international vision enhances sustainable governance capabilities. The research motivation is to explore the influence of international experience on ESG.

研究背景與動機 (2)

  • ESG績效影響企業聲譽與融資成本
  • 董事國際視野提升永續治理能力
  • 研究動機:探討國際經驗對ESG之影響
Slide 4 - 研究背景與動機 (2)
Slide 5 of 17

Slide 5 - 研究問題與目的

This slide outlines two research questions: whether board directors' international experience positively affects ESG performance (RQ1), and whether corporate internationalization moderates this relationship (RQ2). Its purpose is to verify hypotheses and offer corporate governance insights.

研究問題與目的

  • RQ1: 董事國際經驗是否正向影響ESG績效?
  • RQ2: 企業國際化程度是否調節此關係?
  • 目的:驗證假說,提供公司治理啟示
Slide 5 - 研究問題與目的
Slide 6 of 17

Slide 6 - 研究架構圖

The slide depicts a research framework where board international experience (core independent variable) positively impacts ESG performance. Firm internationalization degree (DOI) moderates this relationship by strengthening the effect, with ESG performance as the dependent variable symbolizing sustainable outcomes.

研究架構圖

{ "headers": [ "步驟", "角色", "關係與效果" ], "rows": [ [ "董事國際經驗", "核心自變數", "→ 正向影響 ESG 績效" ], [ "企業國際化程度 (DOI)", "調節變數", "強化董事國際經驗對 ESG 績效的正向影響" ], [ "ESG 績效", "依變數", "永續發展成果 (強調 ESG 圖標)" ] ] }

Source: 董事國際經驗 → ESG績效 (調節變數:企業國際化程度 DOI)

Speaker Notes
箭頭顯示正向影響與調節效果,ESG圖標強調永續。現代專業風格,深色底、亮色重點,搭配ESG與國際化視覺元素。
Slide 6 - 研究架構圖
Slide 7 of 17

Slide 7 - 文獻回顧 (1)

The slide reviews literature showing a positive correlation between ESG performance and financial outcomes, with Friede et al. (2015) meta-analysis supporting 90% of studies via enhanced investor confidence and risk reduction. It also discusses how directors' international experience fosters cross-cultural perspectives for better decision-making and ESG strategy execution, per Carpenter et al. (2012).

文獻回顧 (1)

ESG與財務績效正相關研究董事國際經驗理論(跨文化視野)
多數文獻顯示ESG績效與財務表現正相關。Friede et al. (2015) 元分析90%研究支持,提升投資人信心、降低風險、促進長期價值創造。(28字)董事國際經驗帶來跨文化視野,提升決策多元性(Carpenter et al., 2012)。具國際經驗董事更能理解全球規範,強化ESG策略執行。(32字)
Speaker Notes
本頁介紹ESG與財務績效正相關文獻,以及董事國際經驗理論的跨文化視野,為後續假說奠基。強調國際經驗如何提升董事決策多元性。
Slide 7 - 文獻回顧 (1)
Slide 8 of 17

Slide 8 - 文獻回顧 (2)

This slide from Literature Review (2) covers Upper Echelon Theory, where executive traits shape corporate strategy, and directors' international experience, which boosts decision-making diversity and global vision. It also defines corporate internationalization (DOI) via the export-to-total-sales ratio formula and its effects on enhancing international competitiveness and performance.

文獻回顧 (2)

  • 高層梯隊理論:高管特質形塑企業策略
  • 董事國際經驗:提升決策多元性與全球視野
  • 企業國際化(DOI):外銷/總銷比率度量公式
  • DOI影響:強化國際競爭力與績效
Speaker Notes
強調高層梯隊理論與DOI的核心概念,連結至董事國際經驗。
Slide 8 - 文獻回顧 (2)
Slide 9 of 17

Slide 9 - 研究假說

The slide outlines research hypotheses (H1a/b and H2a/b) positing that directors' international experience positively affects ESG scores in environmental, social, and governance areas. It further hypothesizes (H3a/b) that a firm's degree of internationalization (DOI) strengthens these relationships.

研究假說

  • H1a: 董事國際經驗正向影響ESG環境分數
  • H1b: 董事國際經驗正向影響ESG社會分數
  • H2a/b: 董事國際經驗正向影響ESG治理分數
  • H3a/b: 企業國際化程度(DOI)強化上述關係
Speaker Notes
強調董事國際經驗對ESG各面向的正向影響,以及DOI的調節作用。
Slide 9 - 研究假說
Slide 10 of 17

Slide 10 - 研究設計 - 期間與來源

This slide details the research design, covering the period from 2016 to 2024 with data sourced from the TEJ database. The sample includes Taiwan listed companies screened for no missing values.

研究設計 - 期間與來源

  • 研究期間:2016–2024 年
  • 資料來源:TEJ 資料庫
  • 樣本:台灣上市櫃公司,篩選無缺失值
Slide 10 - 研究設計 - 期間與來源
Slide 11 of 17

Slide 11 - 變數定義與控制變數

The slide "Variable Definitions and Control Variables" outlines key study variables in a table format. It specifies ESG performance (composite score) as the dependent variable, board international experience (proportion) as the independent variable, DOI (foreign revenue ratio) as the moderating variable, and size, age, leverage, etc., as control variables.

變數定義與控制變數

{ "headers": [ "變數類型", "變數", "定義" ], "rows": [ [ "依變數", "ESG績效", "綜合分數" ], [ "自變數", "董事國際經驗", "比例" ], [ "調節變數", "DOI", "國外營收比" ], [ "控制變數", "規模、年齡、槓桿等", "-" ] ] }

Source: TEJ

Slide 11 - 變數定義與控制變數
Slide 12 of 17

Slide 12 - 實證模型

The slide titled "實證模型" (Empirical Model) presents a regression equation where ESG scores are modeled as a function of directors' international experience, its interaction with DOI, control variables, fixed effects, and an error term. It uses an OLS fixed effects model, accompanied by visuals of an international map and ESG icons.

實證模型

!Image

  • ESG = β₀ + β₁·董事國際經驗 + β₂·DOI×董事國際經驗
  • 控制變數 + 固定效果 + ε
  • OLS固定效果模型
  • 國際地圖與ESG圖示

Source: Image from Wikipedia article "World map"

Slide 12 - 實證模型
Slide 13 of 17

Slide 13 - 預期結果

The slide outlines expected results showing that directors' international experience positively influences ESG performance. The degree of firm internationalization (DOI) exerts a positive moderating effect, with empirical findings supported by robustness tests.

預期結果

  • 董事國際經驗正向影響ESG績效
  • 企業國際化程度(DOI)具正向調節效果
  • 實證結果通過穩健性檢驗支持
Slide 13 - 預期結果
Slide 14 of 17

Slide 14 - 研究貢獻與啟示

This slide highlights research contributions, including theoretical extensions to upper echelons and internationalization theories, plus practical gains from boosting board internationalization to improve ESG performance. It offers implications for corporate governance via stronger board international diversity and for sustainability strategies through integrating global experience to optimize outcomes.

研究貢獻與啟示

  • 理論貢獻:擴展高層梯隊與國際化理論
  • 實務貢獻:提升董事國際化促進ESG績效
  • 企業治理啟示:強化董事會國際多樣性
  • 永續策略啟示:整合國際經驗優化表現
Slide 14 - 研究貢獻與啟示
Slide 15 of 17

Slide 15 - 結論

This slide is the section header for Section 10, titled "結論" (Conclusion). Its subtitle instructs to "總結研究貢獻,重申重要性" (summarize research contributions and reiterate their importance).

結論

10

結論

總結研究貢獻,重申重要性

Speaker Notes
總結研究貢獻,重申重要性
Slide 15 - 結論
Slide 16 of 17

Slide 16 - 限制、後續建議與感謝

The slide outlines key limitations, including a single-country sample from Taiwan's listed companies, and future suggestions like cross-national comparisons and multi-faceted ESG analysis. It ends with thanks for listening and guidance, plus an invitation for 5-10 minutes of Q&A.

限制、後續建議與感謝

限制:單一國家樣本(台灣上市櫃公司)

  • 未來建議:跨國比較研究、多面向ESG指標分析
  • 感謝聆聽與指導!

謝謝!歡迎Q&A提問(5-10分鐘).

Slide 16 - 限制、後續建議與感謝
Slide 17 of 17

Slide 17 - 關鍵數據預覽

This stats slide previews key data from a 9-year study period (2016–2024) with an expected sample of 500+ family enterprises. It also highlights 15% ESG improvement potential for the high international experience group.

關鍵數據預覽

  • 9: 研究期間
  • 2016–2024年

  • 500+: 預期樣本
  • 家企業

  • 15%: ESG提升潛力
  • 國際經驗高組

Slide 17 - 關鍵數據預覽

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