政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118754
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113325/144300 (79%)
造訪人次 : 51158796      線上人數 : 905
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/118754


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/118754


    題名: 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
    作者: 蕭斯方
    Hsiao, Ssu-Fang
    貢獻者: 王文英
    Wang, Wen-Ying
    蕭斯方
    Hsiao, Ssu-Fang
    關鍵詞: 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
    日期: 2018
    上傳時間: 2018-07-19 17:24:46 (UTC+8)
    摘要: 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.
    參考文獻: 中文文獻
    全球永續性報告協會，2014a，GRI G4 永續性報告指南：報告原則與標準揭露，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，台北：社團法人中華民國企業永續發展協會。
    全球永續性報告協會，2014b，GRI G4 永續性報告指南：實施手冊，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，台北：社團法人中華民國企業永續發展協會。
    司徒達賢，1994，策略矩陣分析法基礎，管理評論，第十三卷第二期：1-22。
    洪雪卿、陳薇如與傅雁鈴，2013，影響企業社會責任績效之重要因素為何？，商管科技季刊，第十四卷第四期：405-441。
    廖婉鈞、林月雲與虞邦祥，2009，知覺組織利害關係人重要程度與組織績效之關係：企業責任作為之中介效果，管理學報，第二十六卷第二期：213-232。
    英文文獻
    Abbott, W. F., and R. J. Monsen. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. The Academy of Management Journal 22(3):501-515.
    Adams, C.A., W.Y. Hill, and C.B. Roberts. 1998. Corporate social reporting practices in Western Europe: Legitimating corporate behaviour? British Accounting Review 30(1): 1-21.
    Agle B. R., R. K. Mitchell, and J. A. Sonnenfeld. 1999. Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values. The Academy of Management Journal 42(5): 507-525.
    Aguilera, R. V., and G. Jackson. 2003. The cross-national diversity of corporate governance: Dimensions and determinants. Academy of Management Review 28(3):447-465.
    Alotaibi, K. O., and K. Hussainey. 2016. Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia. International Journal of Disclosure and Governance 13(4): 364-393.
    Belal, A., and S. Cooper. 2011. The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting 1(1): 1-14.
    Belkaoui, A., and P. Karpik. 1989. Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal 2(1): 36-51.
    Bendell, J. 2005. In whose name? The accountability of corporate social responsibility. Development in Practice 15(3/4): 362-374.
    Brammer, S., and S. Pavelin. 2006. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17(2):120-136.
    Branco, M.C., and L. L. Rodrigues. 2008. Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics 83(4): 685-701.
    Chan, M. C. C., J. Watson, and D. Woodliff. 2014. Corporate governance quality and CSR disclosures. Journal of Business Ethics 125(1):59-73.
    Chapple, W., and J. Moon. 2005. Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business and Society 44(4): 415-441.
    Cho, C. H., G. Michelon, D. M. Patten, and R. W. Roberts. 2015. CSR disclosure: The more things change…? Accounting, Auditing & Accountability Journal 28(1): 14-35.
    Clarkson, M. B. E. 1995. A stakeholder framework for analyzing and evaluating corporate social performance, Academy of Management Review 20(1): 92-117.
    Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 302-327.
    Cormier, D., and M. Magnan.2003. Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy 22(1): 43–62.
    Craswell, A.T., and S. L. Taylor. 1992. Discretionary disclosure of reserves by oil and gas companies: An economic analysis. Journal of Business Finance & Accounting 19(2):295-308.
    Damiano-Teixeira, K. M., and M. M. Pompermayer. 2007. Corporate social responsibility: Profile and diagnosis of 797 programs developed in Brazil. Business and Society Review 112(3): 343-367.
    Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(1): 59-100.
    Donaldson, T., and L. Preston. 1995. The stakeholder theory of corporation: Concepts, evidence, and implication. Academy of Management Review 20(1): 65-91.
    Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach. Boston: Pitman.
    Gamerschlag, R., K. Möller, and F. Verbeeten. 2011. Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science 5(2): 233–262.
    Gray, R., M. Javad, D. M. Power, and C. D. Sinclair. 2001. Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting 28(3-4): 327-356.
    Gray, R., R. Kouhy, and S. Lavers. 1995. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 8(2): 47-77.
    Hamid, F. Z. A. 2004. Corporate social disclosure by banks and finance companies: Malaysian evidence. Corporate Ownership and Control 1(4): 118-131.
    Haniffa, R., and T.E. Cooke. 2005. The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy 24(5): 391–430.
    Hill, C. W. L., and T. M. Jones. 1992. Stakeholder-agency theory. Journal of Management Studies 29(2): 131-154.
    Huang, C. L., and F. H. Kung. 2010. Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics 96(3): 435-451.
    Jiambalvo, J. S., Rajgopal, and M. Venkatachalam. 2002. Institutional ownership and the extent to which stock prices reflect future earnings. Contemporary Accounting Research 19(1): 117-145.
    Jones, T. M. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management 20(2):404-437.
    Jones, T. M., W. Felps, and G. A. Bigley. 2007. Ethical theory and stakeholder-related decisions: The role of stakeholder culture. Academy of Management Review 32(1): 137-155.
    Kansal, M., M. Joshib, and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting 30(1): 217-229.
    Laplume, A. O., K. Sonpar, and R.A. Litz. 2008. Stakeholder theory: Reviewing a theory that moves us. Journal of Management 34(6): 1152–1189.
    Lipunga, A. M. 2015. Corporate social responsibility reporting through the lens of ISO 26000: A case of Malawian quoted companies. International Business Research 8(2):28-41.
    Menassa, E. 2010. Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research 11(1): 4-23.
    Milne, M. J. 2002. Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical Perspectives on Accounting 13(3):369–395.
    Mitchell, R. K., B. R. Agle, and D. J. Wood. 1997. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review 22(4): 853-886.
    Moneva, J.M., P. Archel, and C. Correa. 2006. GRI and the camouflaging of corporate unsustainability. Accounting Forum 30(2):121–137.
    Muttakin, M. B., and A. Khan. 2014. Determinants of corporate social disclosure: Empirical evidence from Bangladesh. Advances in Accounting 30(1): 168-175.
    Porter, M. E. 1985. Competitive Advantage: Creating and Sustaining Superior Performance. New York: Simon and Schuster.
    Purushothaman, M., G. Tower, R. Hancock, and R. Taplin. 2000. Determinants of corporate social reporting practices of listed Singapore companies. Pacific Accounting Review 12 (2): 101-133.
    Reverte, C. 2009. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics 88(2):351-366.
    Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting Organizations and Society 17(6): 595-612.
    Rupp, D. E., J. Ganapathi, R. V. Aguilera, and C. A. Williams. 2006. Employee reactions to corporate social responsibility: An organizational justice framework. Journal of Organizational Behavior 27(4): 537-543.
    Saka, C., and A. Noda. 2013. The effects of stakeholders on csr disclosure: Evidence from Japan. Working paper. Kwansei Gakuin University and Tokyo City University.
    Sayekti, Y. 2015. Strategic corporate social responsibility (CSR), company financial performance, and earning response coefficient: Empirical evidence on Indonesian listed companies. Procedia - Social and Behavioral Sciences 211(2015): 411-420.
    Secchi, D. 2006. The Italian experience in social reporting: An empirical analysis. Corporate Social Responsibility and Environmental Management 13(3): 135-149.
    Servaes, H., and A. Tamayo. 2013. The impact of corporate social responsibility on firm value: The role of customer awareness. Management Science 59(5): 1045-1061.
    Tagesson, T., V. Blank, P. Broberg, and S. O. Collin. 2009. What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management 16(6): 352-364.
    Tsoutsoura, M. 2004. Corporate social responsibility and financial performance. Working paper, University of California, Berkeley.
    Ullmann, A. A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U. S. firms. The Academy of Management Review 10(3): 540-557.
    Waddock, S. A., and S. B. Graves. 1998. The corporate social performance-financial performance link. Strategic Management Journal 18(4): 303-319.
    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
    描述: 碩士
    國立政治大學
    會計學系
    105353108
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1053531081
    資料類型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.027.2018.F07
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    108101.pdf1855KbAdobe PDF2102檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋