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    Title: 影響企業社會責任績效之重要因素為何?
    Other Titles: What are the Key Determinants of Corporate Social Responsibility Performance?
    Authors: 洪雪卿;陳薇如;傅雁鈴
    Contributors: 淡江大學會計學系
    Keywords: 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
    Date: 2013-12
    Issue Date: 2014-03-23 16:35:10 (UTC+8)
    Publisher: 雲林縣:中華商管科技學會
    Abstract: 本研究從公司治理、利害關係人、及環境揭露等構面來探討其是否對企業社會責任績效有所影響。本研究以2007年至2010年間台灣製造業上市公司為樣本,運用Logistic及Probit廻歸進行假說驗證。研究結果發現︰當董監持股比率越高、董事長未兼任總經理及董監事持股質押比率越低時,越能有效監督企業,因而企業社會責任績效越佳;其次,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;最後則是當企業的環境揭露程度越高,會有越良好的企業社會責任績效。
    The purpose of this research is to investigate whether corporate governance, stakeholders, and environmental information disclosure have any impact to Corporate Social Responsibility (CSR) performance. The study collects research data from 2007 to 2010 of the listed manufacturing companies in Taiwan. Logistic and Probit regressions are employed to test the hypotheses. Our results show that the higher holding of directors and supervisors, the better enhancement to CSR performance. On the other hand, the lower duality of board chair and the percentage of shares pledged may cause better CSR performance. In addition, when companies have more close relationship with their stakeholders, they will also be more actively engaged in social responsibility related activities. Finally, higher corporate environmental disclosure level is associated with better CSR performance.
    Relation: 商管科技季刊=Commerce & Management Quarterly 14(4),頁405-441
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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