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| Title: | 利害關係人對CSR報告書揭露情況之影響──我國半導體產業價值鏈之實證研究
The impact of stakeholders on CSR disclosure- the empirical research on industrial value chain of semiconductor industry from Taiwan |
| Authors: | 蕭斯方
Hsiao, Ssu-Fang |
| Contributors: | 王文英
Wang, Wen-Ying
蕭斯方
Hsiao, Ssu-Fang |
| Keywords: | CSR報告書揭露情況
利害關係人
利害關係人影響力
產業價值鏈
半導體產業
CSR disclosure
Stakeholder
Stakeholder influence
Industrial value chain
Semiconductor industry |
| Date: | 2018 |
| Issue Date: | 2018-07-19 17:24:46 (UTC+8) |
| Abstract: | 企業在執行CSR活動及編製CSR報告書時，利害關係人扮演著極為重要的角色。本研究以我國半導體產業為探討對象，主要係從利害關係人的角度切入，探討CSR報告書揭露情況之影響因素。而我國半導體產業具有明顯的垂直分工特色，處在不同產業價值鏈位置的公司，負責不同的價值活動。因此本研究先了解屬於各產業價值鏈的公司，其利害關係人影響力以及CSR報告書揭露情況之差異，再研究利害關係人影響力對CSR報告書揭露情況之影響。得出研究結論如下：
一、屬於不同產業價值鏈之公司，其利害關係人影響力(債權人、外資、員工、客戶以及供應商)存在差異。
二、半導體業公司的CSR報告書中，經濟類別之揭露情況最佳。
三、屬於不同產業價值鏈之公司，其CSR報告書的揭露情況(經濟、環境、社會以及產品責任類別)存在差異。
四、各利害關係人影響力會影響CSR報告書中各類別的揭露情況。
Stakeholders play an extremely important role when companies perform CSR activities and prepare CSR reports. This study mainly focuses on the semiconductor industry in Taiwan from the perspective of stakeholders to investigate the factors of the CSR disclosure. The companies of semiconductor in Taiwan are vertically specialized. That is to say, companies in different positions of the industrial value chain perform different value activities. This study will first analyzes the differences of stakeholder influence and CSR disclosure between companies in different positions of industrial value chain, then investigate the impacts of stakeholder influence on CSR disclosure. The conclusions of this study are as following:
1. The stakeholder influence (creditors, foreign investors, employees, customers and suppliers) are different between companies in different position of industrial value chain
2. On average, companies in semiconductor industry disclose more information in economic category than others.
3. The CSR disclosure (economic, environmental, society and product responsibility) are different between companies in different position of industrial value chain.
4. The stakeholder influence would affect the CSR disclosure in each category. |
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參考網站
公開資訊觀測站：http://mops.twse.com.tw/mops/web/t146sb05
臺灣證券交易所：www.twse.com.tw/
工業技術研究院：https://www.itri.org.tw/
產業價值鏈資訊平台：http://ic.tpex.org.tw/
國家發展委員會：https://www.ndc.gov.tw/Default.aspx
行政會國家發展基金管理會：https://www.df.gov.tw/dfgov-index.aspx |
| Description: | 碩士
國立政治大學
會計學系
105353108 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1053531081 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.027.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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