本研究探討多國籍企業為何及如何能夠提升公司碳績效。本研究採用微觀基礎論點，發展出包括影響公司碳績效的三項要素—管理關注、綠色創新及兩者交互作用的分析架構。本研究解釋多國籍企業為何能透過增加對環境議題，例如淨零與碳排等的關注，以及藉由增加綠色創新，來獲取較佳的碳績效。此外，本研究調查管理關注與綠色創新間的微觀與宏觀之互動效果，得以解釋多國籍企業如何在碳績效的表現上明顯優於其他公司。檢驗2012年至2023年在標準普爾指數上市的433家多國籍企業後，有效證明了本研究之主張。

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This study explores why and how multinational corporations (MNCs) can enhance their corporate carbon performance. This study adopts the micro-foundations perspective to develop a framework that consists of three factors affecting corporate carbon performance – managerial attention to environmental issues, green innovation, and the interaction of both factors. This study elaborates on why some MNCs achieve superior corporate carbon performance by paying increasing managerial attention to environmental issues, such as net zero and carbon emissions, and increasing green innovation, such as green patents. Moreover, this study explains how some MNCs differentiate their carbon performance from others by investigating the effect of micro-macro interaction between managerial attention and green innovation. After testing 433 MNCs listed on the S&P index from 2012 to 2023, this study finds the premises validated and supported.

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