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| Title: | 公司策略與企業社會責任之關聯性
The Relationship between Company Strategy and Corporate Social Responsibility |
| Authors: | 呂采芬
Lu, Tsai-Fen |
| Contributors: | 李佳玲
Lee, Chia-Ling
呂采芬
Lu, Tsai-Fen |
| Keywords: | 公司策略
企業社會責任
倒U狀
Corporate strategy
Corporate social responsibility
Inverted U-shaped |
| Date: | 2018 |
| Issue Date: | 2018-10-01 12:06:08 (UTC+8) |
| Abstract: | 本研究探討公司策略與企業社會責任之關聯性，研究期間涵蓋2001年到2016年，且有效樣本共有10,181筆。本研究以產品及市場變化程度來衡量公司策略，以此探討公司策略對企業社會責任之關聯性。實證結果發現，公司策略（產品及市場變化程度）與企業社會責任呈現倒U狀分布。此外，於進一步測試發現公司策略（產品及市場變化程度）與周邊企業社會責任呈現倒U狀，而公司策略（產品及市場變化程度）與公司治理企業社會責任呈現正U狀，而公司策略（產品及市場變化程度）與核心企業社會責任呈現正相關。
In this study, we analyze the relationship between corporate strategies and corporate social responsibility (CSR) investments, covering the period from 2001 to 2016, with a total of 10,181 valid samples. We use the organization’s rate of change regarding its products and markets to measure corporate strategies. The finding thus demonstrates an inverted U‐shape relationship between corporate strategies and CSR. Moreover, we find out an inverted U‐shape relationship between corporate strategies and peripheral-CSR, a U‐shape relationship between corporate strategies and corporate-governance-CSR, and an upward-linear relationship between corporate strategies and core-CSR in additional tests. |
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| Description: | 碩士
國立政治大學
會計學系
105353025 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1053530251 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.048.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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