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| Title: | 女性董事和企業社會不負責任之研究
A Study on Female Directors and Corporate Social Irresponsibility |
| Authors: | 林耕毅
Lin, Keng-Yi |
| Contributors: | 傅浚映
Fu, Jyun-Ying
林耕毅
Lin, Keng-Yi |
| Keywords: | 公司治理
企業董事性別比例
企業社會不負責
Corporate governance
Board gender ratio
Corporate social irresponsibility |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:35:07 (UTC+8) |
| Abstract: | 21世紀社會對於環境與人權的日益重視，企業在策略制定與決策執行時，所需考慮的因素也隨之增加。本研究認為企業社會不負責(CSI)與企業社會責任(CSR)本質上有所區別，認為多做好事不能掩蓋多做壞事，做了一次壞事的代價可能足以讓過往累積的商譽前功盡棄。但即使後果如此，企業往往在追求短期的利益時，可能會疏略企業社會責任。這些可能原因是由於競爭壓力、法律監管不周或是公司內控等問題。一旦這些CSI行為被揭露，短期上，公司短期股價及業績會下跌；長期而言，亦會影響公司員工忠誠度以及可持續發展性。即使公司可在被揭露後提出改善方案，但造成的傷害也會永遠伴隨著公司。鑒於CSI對企業所帶來的負面效果，本研究想了解企業如何減少企業CSI行為。本研究以10251間美國上市公司為樣本，使用KLD數據庫來量化評分 CSI程度，並從Compustat數據庫得到需要的財務指標。本研究以迴歸分析研究女性董事比例與CSI之間的關係，發現了顯著負向相關。此外，本研究也發現企業年齡為一重要的調節變數。本研究之結果對於想要增進企業女性董事性別比例或減少CSI的公司或是政策制定者有重要啟示。
As the society puts more and more emphasis on the environment and human rights in the 21st century, enterprises recognize the need to consider these factors when formulating strategies and making decisions. However, it is important to acknowledge that engaging in positive actions alone cannot compensate for negative actions. The cost of bad things can outweigh any goodwill accumulated in the past, thus leading to reputational damage. These firms may choose to undertake corporate social irresponsibility (CSI) activities due to the pressure of competition, insufficient legal supervision, or internal control issues. Such a short-sighted approach can have detrimental effects on employee loyalty and sustainable development.
Given the adverse effects of CSI, it is crucial to explore how firms can effectively reduce such behaviors. To investigate this question, my study uses a sample of 10,251 U.S. listed companies. To quantify the level of CSI, I draw data from the KLD database. Finally, I obtain financial information from the COMPUSTAT database. The empirical results show that the proportion of female directors is negatively associated with CSI. Additionally, I identify firm age as one moderating variable that will weaken the above relationship. These research findings have significant implication for firms and policy makers who are interested in promoting board gender diversity and reducing CSI. |
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| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363066 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110363066 |
| Data Type: | thesis |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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