隨著環境、社會與公司治理(ESG)蓬勃發展，利害關係人日益重視財務績效以外之資訊，性別平權之議題也隨之被關注。本研究以台灣市值前150大企業為研究對象，檢視其永續報告書中是否揭露性別平權有關之議題及其實際落實情形，以衡量其是否存在「漂紫」現象，並進一步探討女性治理成員是否能縮小企業在性別平權議題上揭露與落實之落差(即紫色脫鉤程度)。實證結果顯示，公司揭露越多關於性別平權之資訊，其後續實踐程度亦越高。此外，女性董事及女性獨立董事之比例越高，越能有效發揮監督功能，降低企業之漂紫現象。整體而言，本研究結果顯示，性別平權資訊之揭露除具有與利害關係人溝通之功能外，亦可能形成促使企業後續落實相關承諾之治理壓力，而女性治理成員則有助於提升企業性別平權之治理品質，並能有效抑制漂紫行為。

With the vigorous development of ESG (Environmental, Social, and Governance), stakeholders are increasingly focusing on non-financial information, thrusting gender equality issues into the spotlight. Therefore, this study focuses on the top 150 listed companies by market capitalization in Taiwan to examine whether they disclose and implement gender equality-related issues in their sustainability reports, aiming to observe the existence of "purplewashing." Furthermore, this study explores whether female members can narrow the gap between corporate words and deeds (i.e., the degree of purple decoupling).
The empirical results indicate that higher levels of gender equality disclosures in sustainability reports are associated with a greater degree of subsequent implementation. Furthermore, higher proportions of female directors and female independent directors effectively strengthen board oversight, thereby mitigating corporate purplewashing behavior. Overall, the findings demonstrate that while disclosures of gender equality information serve as a communication tool with stakeholders, they also generate internal governance pressure that compels subsequent compliance. Moreover, female governance members help enhance the governance quality of corporate gender equality and can effectively suppress purplewashing behavior.

吳幸蓁與李語軒，2021，學者或女性獨立董事的價值：來自離職事件的證據，會計審計論叢，第11期，第2卷：113-165。
吳幸蓁與廖蕙儀，2017，自願性揭露企業社會責任資訊之決定因素與其資訊後果，中山管理評論，第25期，第1卷：13-62。
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