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系統識別號 U0002-0507202001000300
中文論文名稱 負面事件、企業社會責任報告書揭露與財務績效之關聯性研究
英文論文名稱 The Relationship between Negative Events, Corporate Social Responsibility Report Disclosure and Financial Performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 108
學期 2
出版年 109
研究生中文姓名 陳詩芩
研究生英文姓名 Shi-Qin Chen
學號 607600078
學位類別 碩士
語文別 中文
口試日期 2020-06-17
論文頁數 75頁
口試委員 指導教授-謝宜樺
委員-吳幸蓁
委員-張瑀珊
中文關鍵字 負面事件  企業社會責任報告書  財務績效 
英文關鍵字 Negative events  Corporate social responsibility report  Financial performance 
學科別分類
中文摘要 近年來食安、勞安及公安等問題層出不窮,使得人們越來越關注非財務資訊之揭露。故本研究主要探討負面事件、企業社會責任報告書揭露及財務績效之關聯性。
本研究以2014年至2018年發生負面事件之上市上櫃食品、化工及水泥業作為研究對象,並對企業社會責任報告書揭露進行衡量。實證結果顯示,企業發生的負面事件越多,企業於企業社會責任報告書所揭露的負面事件相關內容也就越多,同時也發現企業在負面事件發生時,確實會對財務績效呈現負向影響;其次發現當企業發生負面事件時,企業願意在企業社會責任報告書針對負面事件進行揭露,對財務績效確實呈現正向影響。最後以企業社會責任報告書揭露作為調節變數後,發現有助於減少負面事件對企業造成之財務損失。
英文摘要 In recent years, food safety, labor safety and public security issues emerge in endlessly, which makes people pay more and more attention to the disclosure of non-financial information. This study mainly explores the relationship between negative events, corporate social responsibility report disclosure and financial performance.
In this study, the Listed and OTC food, chemical and cement industries that had negative events from 2014 to 2018 were taken as the research objects, and measures the disclosure of the corporate social responsibility report. The empirical results show that the more negative events occur in the company, the more negative events related content disclosed in the corporate social responsibility report, and it's also found that the negative impact of a negative event on the company's financial performance; Secondly, it's found that when a negative event occurs, the company is willing to disclose the negative event in the corporate social responsibility report, which does have a positive impact on financial performance. Finally, using the disclosure in the corporate social responsibility report as a moderating variable, it was found to help alleviate the financial losses caused by negative events to the company.
論文目次 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 3
第三節、研究流程 4
第四節、研究流程圖 5
第貳章、文獻回顧與假說建立 6
第一節、企業社會責任 6
第二節、企業社會責任報告書 9
第三節、負面事件及新聞或企業危機 15
第四節、財務績效 20
第五節、負面事件、企業社會責任報告書揭露與財務績效 22
第參章、研究方法與設計 28
第一節、研究架構 28
第二節、研究期間、研究樣本及資料來源 28
第三節、變數衡量及定義 30
第四節、模型建置 33
第肆章、實證結果與分析 39
第一節、敘述性統計 39
第二節、相關係數分析 41
第三節、迴歸分析 44
第四節、增額測試 54
第伍章、研究結論與建議 60
第一節、研究結論 60
第二節、研究貢獻與管理意涵 62
第三節、研究限制與建議 64
參考文獻 65
中文文獻 65
英文文獻 67


表目錄
表2-1:情境危機傳播理論(SCCT) 17
表2-2:形象修復理論(IRT) 18
表3-1:樣本篩選表 29
表3-2:變數定義彙總表 38
表4-1:敘述性統計 40
表4-2:相關係數分析 42
表4-3:相關係數分析 43
表4-4:負面事件與企業社會責任報告書揭露之關聯 45
表4-5:負面事件對財務績效之影響 47
表4-6:企業社會責任報告書揭露對財務績效之影響 50
表4-7:負面事件對財務績效,以企業社會責任報告書揭露為調節效果 53
表4-8:食品安全事件與企業社會責任報告書揭露之關聯 55
表4-9:公共與環保安全事件與企業社會責任報告書揭露之關聯 56
表4-10:員工及工廠安全事件與企業社會責任報告書揭露之關聯 57
表4-11:勞資糾紛事件與企業社會責任報告書揭露之關聯 58
表4-12:其他安全事件與企業社會責任報告書揭露之關聯 59
表5-1:研究假說實證結果彙整 61

圖目錄
圖1-1:研究流程圖 5
圖3-1:研究架構圖 28
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