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系統識別號 U0002-2506201121571700
中文論文名稱 企業社會責任績效影響因素之研究
英文論文名稱 The determinants of corporate social responsibility performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 傅雁鈴
研究生英文姓名 Yen-Ling Fu
學號 698600326
學位類別 碩士
語文別 中文
口試日期 2011-06-10
論文頁數 74頁
口試委員 指導教授-洪雪卿
委員-陳維慈
委員-孫碧娟
中文關鍵字 企業社會責任績效  公司治理  利害關係人  環境資訊揭露水準 
英文關鍵字 Corporate Social Responsibility Performance  Corporate Governance  Stakeholder  Environmental Information Disclosure Level 
學科別分類 學科別社會科學商學
中文摘要 本研究旨在探討企業社會責任績效與公司治理、利害關係人、環境資訊揭露水準之關聯性。係以2006年至2009年間台灣製造業上市公司為樣本,運用Logistic廻歸進行假說驗證。其次,利用Probit迴歸,再次驗證其對企業社會責任績效之影響。研究結果發現公司治理構面中董監持股比率與企業社會責任績效呈顯著正相關;董事長兼任總經理、董監事持股質押比率與企業社會責任績效呈顯著負相關,顯示公司治理越佳,越能有效監督企業,因而企業社會責任績效越佳。利害關係人構面中競爭者、員工與企業社會責任績效呈顯著正相關;債權人與企業社會責任績效呈顯著負相關,指出企業與利害關係人關係越緊密時,越會積極從事相關社會責任活動。環境資訊揭露水準與企業社會責任績效呈顯著正相關,顯示當企業重視其企業社會責任績效時,也會樂於揭露相關環境資訊。而學習能力越高亦與企業社會責任績效呈顯著正相關。
英文摘要 The purpose of this research is to probe the relationships among corporate governance, stakeholders, environmental information disclosure level and corporate social responsibility performance. The study collects research data from 2006 to 2009 of the listed manufacturing companies in Taiwan. Logistic regressions are employed to test the hypotheses. Second, we use Probit regressions examine the impact of corporate governance and stakeholders on the performance. The empirical result shows ownership percentage has significantly positive impact on the performance. Duality of board chair and CEO and the percentage of shares pledged have significantly negative impact on the performance. The findings imply that the better corporate governance can monitor corporate effectively, therefore corporate has better social responsibility performance. Competitor and employees have significantly positive impact on the performance. Debtee has significantly negative impact on the performance. It implies that when companies have more closer relationship with stakeholders, they will actively be engaged in related social responsibility activity. Environmental information disclosure level has significantly positive impact on the performance. This finding indicates that if company focuses on social performance, they would like to disclosure relevant environmental information. We also find that higher learning capability has significantly positive impact on the performance.
論文目次 目錄.............................................................................................................................. III
表目錄.......................................................................................................................... IV
圖目錄.......................................................................................................................... IV
第壹章 緒論............................................................................................................ 1
第一節 研究背景與動機................................................................................ 1
第二節 研究問題與研究目的........................................................................ 3
第三節 研究流程............................................................................................ 4
第四節 論文架構............................................................................................ 5
第貳章 文獻探討.................................................................................................... 6
第一節 企業社會責任績效............................................................................ 6
第二節 影響企業社會責任績效的因素...................................................... 10
第參章 研究方法.................................................................................................. 21
第一節 研究架構與假說.............................................................................. 21
第二節 研究變數的定義與衡量.................................................................. 27
第三節 分析方法與實證模型...................................................................... 33
第四節 樣本選取與資料來源...................................................................... 36
第肆章 實證結果與分析...................................................................................... 38
第一節 基本資料分析.................................................................................. 38
第二節 假說檢定與鑑定.............................................................................. 48
第三節 額外分析.......................................................................................... 54
第伍章 研究結論、限制與建議.......................................................................... 57
第一節 研究結果.......................................................................................... 57
第二節 管理意涵.......................................................................................... 58
第三節 研究貢獻.......................................................................................... 59
第四節 研究限制與建議.............................................................................. 59
參考文獻...................................................................................................................... 61
中文文獻 ............................................................................................................ 61
英文文獻 ............................................................................................................ 63
附錄.............................................................................................................................. 71


表目錄
表3-1 環境揭露評分方式 ....................................................................................... 30
表3-2 研究變數之衡量 ........................................................................................... 32
表4-1 樣本篩選過程 ............................................................................................... 38
表4-2 製造業企業社會責任績效佳與企業社會責任績效差之分布情形 ........... 39
表4-3 製造業產業分布 ........................................................................................... 39
表4-4 環境資訊揭露水準 ....................................................................................... 41
表4-5 各變數之敘述統計值 ................................................................................... 44
表4-6 變數間Pearson相關係數矩陣..................................................................... 47
表4-7 共線性檢定表 ............................................................................................... 48
表4-8 Logistic迴歸 ................................................................................................. 49
表4-9 Probit模型 .................................................................................................... 54
圖目錄
圖1-1 研究流程圖 ..................................................................................................... 5
圖2-1 CSR的關鍵支柱 ........................................................................................... 11
圖2-2 公司治理架構圖 ........................................................................................... 13
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