本研究探討臺灣永續發展企業特性，從利益平衡、創新成長及資訊透明觀點探討。本研究之樣本來源為2013年我國DJSI邀請參加永續評比企業為永續企業樣本，並以人工蒐集方式，篩選同產業且約當規模企業為配對樣本進行Logit分析。藉以了解永續發展企業與主要利害關係人利益平衡、永續發展企業與創新成長、永續發展企業與資訊透明之關係。
本研究實證結果發現，永續企業在與利害關係人利益平衡之關係中，股東、債權人有顯著關係；在創新成長方面，永續發展企業表現較非永續發展企業為佳；在資訊透明部分，發現永續企業董監事持股比例較非永續發展企業持股比例低，永續發展企業與股權結構之關係，永續企業相較於非永續發展企業，法人持股及外資持股比例較高，同時，發現永續企業相較於非永續發展企業之資訊透明度較佳。

Abstract:
This study investigates the characteristics of Taiwan’s sustainable development enterprises from the perspectives of interest balance, growth and innovation, and information transparency. The samples selected form those corporations invited by DJSI in 2013. In addition, we collected and screened the compared firms as the control samples. Logit regression is used to analyze the relationships between sustainable business and interests balance, growth and innovation, and information transparency.
The major findings of this study are listed as follows: On the dimension of interest balance, sustainable development enterprises have a significantly better interest balance on their shareholders and creditors than their counterparts. On the dimension of growth and innovation, sustainable development enterprises show better than control group. As to the dimension of information transparency, the sustainable enterprises have lower directors' shareholding, higher proportion of institutional ownership and foreign ownership, and better information transparency than non-sustainable enterprises.

目錄
第壹章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	5
第三節 論文架構	7
第貳章 文獻回顧與假說發展	9
第一節 永續發展企業之特性	9
第二節 永續發展企業與利害關係人利益平衡之關係	14
第三節 永續發展企業與創新成長之關係	20
第四節 永續發展企業與資訊透明之關係	24
第五節 觀念性架構	30
第參章 研究方法	32
第一節 資料來源與樣本說明	32
第二節 變數之操作性定義	34
第三節 實證模型	41
第肆章 實證結果與分析	42
第一節 敘述性統計	42
第二節 Logit迴歸分析結果	44
第伍章 結論與建議	51
第一節 結論	51
第二節 管理意涵	52
第三節 研究限制與建議	54
參考文獻	55
附錄	68

 
表目錄
表3-1 樣本篩選彙總表	32
表3-2 樣本產業彙總表	33
表3-3 變數之操作性定義	40
表4-1 利益平衡、創新成長及資訊透明敘述統計	43
表4-2 利益平衡、創新成長及資訊透明相關係數矩陣表	45
表4-3 模型一、模型二、模型三及模型四Logit 迴歸結果	49
表4-4 模型四Logit 迴歸結果	50
表A-1配對樣本	68
 
圖目錄
圖1-1 研究流程架構圖	8
圖2-1 觀念性架構	31

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