企業社會責任績效影響因素之研究

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/74322

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题名:	企業社會責任績效影響因素之研究
其它题名:	The determinants of corporate social responsibility performance
作者:	傅雁鈴;Fu, Yen-Ling
贡献者:	淡江大學會計學系碩士在職專班洪雪卿;Hong, Sheue-Ching
关键词:	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;Corporate Social Responsibility Performance;corporate governance;Stakeholder;Environmental Information Disclosure Level
日期:	2011
上传时间:	2011-12-28 18:22:44 (UTC+8)
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。 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.
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