溫室氣體管理與減量措施為因應氣候變遷的關鍵。現今已有諸多針對溫室氣體的標準、認證與評鑑，亦有文獻研究溫室氣體認證、評鑑與企業的財務表現、環境績效或環境資訊揭露的關聯性。卻鮮有文獻關注認證與企業環境保護作為的關係。

故本研究以臺灣企業參與2022年碳揭露計畫（Carbon Disclosure Project, CDP）的評級結果為基礎，並使用迴歸分析來評估低企業營運對環境影響與CDP評鑑之相關性。

實證結果顯示，CDP評級結果無法反映企業對環境所造成的負面影響。同時企業為上市櫃、有效回覆率較高，或前次獲得B-以上的企業，能獲得更優異的評級結果。相較其他產業，上市櫃的金融保險業能獲得更優異的評級結果。

Greenhouse gas (GHG) management and emission reduction measures are crucial in addressing climate change. Currently, there are numerous international standards, certifications, and evaluation approaches related to GHG management. Existing literature has examined the association between GHG certifications and evaluations with corporate financial and environmental performances, as well as corporate disclosure on environmental performance. However, a closer examination reveals a limited focus among existing literature on the correlation between GHG certifications and a company's environmental efforts.

To better examine the correlation, this study incorporated the scoring results from Taiwanese companies’ participation in the 2022 Carbon Disclosure Project (CDP) and used regression analysis to assess the correlation between the environmental impact of corporate operations and the CDP evaluations.

The empirical results show that the CDP score does not fully reflect the negative environmental impact caused by companies. Meanwhile, listed companies, companies with higher CDP questionnaire response rates, or companies that have received B- or higher in previous participation, are more likely to obtain better scores. Additionally, listed companies in the financial and insurance sector tend to receive more favorable scores when compared to publicly listed companies in other sectors.

中文摘要
英文摘要
第一章　研究背景與動機 5
第二章　文獻探討與假說建立 8
第三章　研究方法 12
第一節　實證模型 12
第二節　變數定義 13
第三節　樣本分析 17
第四章　實證結果與分析 19
第五章　結論與建議 25

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