近年來有關ESG的討論逐漸成為主流，討論的內容大多與生活息息相關，顯示其重要性。有鑑於此，本研究由此展開，本研究所要探討的內容是關於公司的地理擴張程度與公司的職場安全違規表現的因果關係這與ESG其中的社會責任(S)及公司治理(G)有所關聯。本研究藉由Good Jobs First的Corporate Research Project整理彙編的Violation Tracker 以及美國證券交易委員會（SEC）要求所有上市公司提交的年度報告(10-K)中的資料整理後作為樣本，將樣本鎖定在2000-2024年來進行實證分析，結果顯示確實存在因果關係，地理擴張程度較高的公司，其在職場安全的表現較差且當公司資訊透明時更明顯。

In recent years, discussions surrounding Environmental, Social, and Governance (ESG) issues have become increasingly prominent. Many of these discussions are closely related to everyday life, highlighting the growing importance of ESG considerations. Motivated by this trend, this study investigates the causal relationship between a firm's geographic dispersion and its workplace safety violation performance, which is associated with the Social (S) and Governance (G) dimensions of ESG. The empirical analysis utilizes data obtained from the Violation Tracker database compiled by the Corporate Research Project of Good Jobs First, as well as information extracted from annual reports (Form 10-K) filed by publicly listed companies with the U.S. Securities and Exchange Commission (SEC). The sample covers the period from 2000 to 2024. The empirical results provide evidence of a significant causal relationship between geographic dispersion and workplace safety performance. Specifically, firms with a higher degree of geographic dispersion tend to exhibit poorer workplace safety performance. Furthermore, the adverse effect of geographic dispersion on workplace safety performance is more pronounced among firms with lower levels of information asymmetry.

論文審定書 ⅰ
誌謝 ⅱ
摘要 ⅲ
Abstract ⅳ
目錄 vi
表目錄 viii
第一章 導論 1
1.1研究動機 1
1.2研究目的 2
第二章 文獻回顧與假說建立 3
2.1職場安全 3
2.2地理擴張 4
2.3假說建立 6
第三章 樣本介紹 8
3.1資料來源 8
3.2合併 10
第四章 實證結果與分析 12
4.1主要的實證結果 12
4.2穩健性測驗 14
4.2.1針對有無罰款進行Logit回歸分析 14
4.2.2透過Tobit檢驗潛在風險 14
4.2.3子樣本分析—分析師覆蓋度 15
4.2.4 子樣本分析—研發密集度 15
第五章 結論 17
參考文獻 18
附錄 43

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