政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/147019

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/147019

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/147019

Title:	公司治理組合在對CSR的影響中，是替代還是互補關係？ What is the interaction within the corporate governance combination when it comes to influencing CSR? Substitute or complement?
Authors:	林芷儀 Lin, Chih-I
Contributors:	譚丹琪 Tan, Dan-Chi 林芷儀 Lin, Chih-I
Keywords:	ESG 公司治理新興市場 ESG Corporate Governance Emerging Markets
Date:	2023
Issue Date:	2023-09-01 15:21:25 (UTC+8)
Abstract:	摘要 CSR作為近十年管理學界的顯學，對企業成長與市場擴張極具重要影響，不僅能提升企業的商譽減少國際客戶與陌生市場的顧慮，亦有助於為企業建立良好的體質在動盪的大環境生存，故CSR表現已成為投資客納入選擇考量的指標之一。台灣作為新興市場出口型國家，勢必得跟上這波國際潮流。在政府近年的推動下，公司越來越須重視企業社會責任的實踐。在過去，已有許多學者研究公司治理對CSR表現的影響，Oh, Chang & Cheng (2018) 進一步指出公司治理應考量多制度並行時所造成的影響，與制度間的交互作用。本研究以大股東持股比例、獨立董事席次比例、經理人持股比例為公司治理制度變數，仿效其做法加入不同制度的交乘項，並以環境分數與社會分數為依變數，最後得出制度間均為替代效果。建議企業若有意推行CSR應注意內部資源的調配，避免資源浪費，徒然增加管理成本。 Abstract As a famous school of the management academia in the past decade, CSR has a great impact on the growth and market expansion of enterprises. It can not only enhance the goodwill of enterprises, reduce the concerns of international customers and unfamiliar markets, but help enterprises survive in the volatile environment more easily. Therefore, CSR performance has become one of the indicators for investors to consider in their selection. As an emerging market export-oriented country, Taiwan is bound to keep up with this international trend. With the promotion of the Government in recent years, companies must pay more attention to the practice of corporate social responsibility. In the past, many scholars have studied the impact of corporate governance on CSR performance. Oh, Chang & Cheng (2018) pointed out that corporate governance should consider the impact caused by multiple systems at the same time and the interaction between them. In this study, block holder ownership, proportion of outside directors, and the shareholding ratio of executives are the independent variables of corporate governance, and the cross-multiplicative terms of different systems are added. And the environmental score and social score are the dependent variables. It is suggested that if enterprises intend to implement CSR, they should pay attention to the allocation of internal resources to avoid resource waste and increase management costs in vain.
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Description:	碩士國立政治大學國際經營與貿易學系 109351015
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109351015
Data Type:	thesis
Appears in Collections:	[Department of International Business] Theses

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