English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113303/144284 (79%)
Visitors : 50807595      Online Users : 846
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/151540
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/151540


    Title: 企業ESG績效與政府管制裁罰的關聯性研究
    A Study on the Relationship between Corporate ESG Performance and Government Regulatory Enforcement
    Authors: 王宣泯
    Contributors: 戚務君
    王宣泯
    Keywords: 裁罰
    負面事件
    類保險效果
    Sanction
    Negative Event
    Insurance-like Effect
    Date: 2024
    Issue Date: 2024-06-03 11:55:07 (UTC+8)
    Abstract: 本研究探討企業在遭遇負面事件時,其ESG表現是否能發揮減少裁罰金額之效果,以探究ESG表現對降低罰款之影響。實證結果發現:(1)企業之ESG表現對裁罰金額在統計上有顯著負向影響;(2)企業長期ESG表現所能帶來之影響力度大於短期表現。本研究提供ESG表現對裁罰金額產生影響之實證證據。
    The purpose of this study is to examine the relationship between ESG performance and sanction resulting from encountering negative events. The study aims to examine whether a corporation’s ESG performance can mitigate sanctions or not. The empirical result suggest that: (1)ESG performance can mitigate sanctions; (2)The effect of long-term ESG performance is stronger than short-term performance. This study provide the empirical evidence of the relationship between ESG performance and sanction.
    Reference: 中文文獻
    王儷玲,2023,金融科技在綠色金融的創新與應用,會計研究月刊,第451期,頁80至頁85。
    林耿民、高晟晉,2016,推動上市(櫃)公司企業社會責任,證券暨期貨月刊,第34卷第6期,頁18至頁26。
    高偉娟,2017,淺談企業社會責任報告書之可讀性,會計研究月刊,第382期,頁16至頁19。
    許永明,2021,從學術文獻探討CSR作為企業策略性運用工具:過去、現在與未來,管理學報,第38卷第4期,頁477至頁495。
    陳彩稚、許永明、張智媛,2015,企業社會責任對於股東價值之風險管理效果,臺大管理論叢,第26卷第1期,頁153至頁180。
    陳韻如,2023,我國推動上市櫃公司永續發展路徑圖,證券暨期貨月刊,第41卷第4期,頁29至頁38。
    黃曉盈,2023,強化上市櫃公司ESG資訊揭露,證券暨期貨月刊,第41卷第4期,頁19至頁28。
    黃朝琮,2022,環境、社會與治理(ESG)資訊揭露之規範—以重大性之判斷為核心,台北大學法學論叢,第122期,頁1至頁111。
    楊雅智,2015,淺談企業社會責任之國際發展趨勢與國內推動現況,證券暨期貨月刊,第33卷第1期,頁5至頁15。
    盧建霖,2022,公司內部監理機制對企業碳排揭露、碳排放量及環保裁罰之影響,證券市場發展季刊,第34卷第4期,頁35至頁83。
    英文文獻
    Albuquerque, R., Koskinen, Y., & Zhang, C. (2018). Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence. Management Science, 65(10).
    Bae, J., Choi, W., & Lim, J. (2020). Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct European Financial Management, 26(1), 77-117.
    Banker, R. D., Ma, X., Pomare, C., & Zhang, Y. (2023). When Doing Good for Society is Good for Shareholders: Importance of Alignment between Strategy and CSR Performance. Review of Accounting Studies, 28, 1074-1106.
    Barnett, M. L. (2014). Why Stakeholders Ignore Firm Misconduct: A Cognitive View. Journal of Management, 40(3), 676-702.
    Bowen, H. R. (1953). Social Responsibility of the Businessman. Harper & Row, New York.
    Brady, J., Evans, M. F., & Wehrly, E. W. (2019). Reputational Penalties for Environmental Violations: A Pure and Scientific Replication Study. International Review of Law and Economics, 57, 60-72.
    Cai, L., Cui, J., & Jo, H. (2016). Corporate Environmental Responsibility and Firm Risk. Journal of Business Ethics, 139, 563-594.
    Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), 39-48.
    Chakravarthy, J., deHann, E., & Gajgopal, S. (2014). Reputation Repair After a Serious Restatement. The Accounting Review, 89(4), 1329-1363.
    Cohen, M. A. (1992). Environmental Crime and Punishment: Legal/Economic Theory and Empirical Evidence on Enforcement of Federal Environmental Statutes. The Journal of Criminal Law and Criminology, 82(4), 1054-1108.
    Correia, M. M. (2014). Political Connection and SEC Enforcement. Journal of Accounting and Economics, 57, 241-262.
    Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review, 86(1), 59-100.
    Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure. The Accounting Review, 87, 723-759.
    Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone, Oxford.
    Fauser, D. V., & Sebastian, U. (2021). Risk Mitigation of Corporate Social Performance in US Class Action Lawsuits. Financial Analysts Journal, 77(2), 43-65.
    Florackis, C., Fu, X., & Wang, J. (2023). Political Connection, Environmental Violation and Punishment: Evidence from Heavily Polluting Firms. International Review of Financial Analysis 88.
    Fornsari, F. (2020). Knowledge and Power in Measuring the Sustainable corporation: Stock Exchanges as Regulators of ESG Factor Disclosure. Washington University Global Studies Law Review, 19(2), 167-233.
    Friedman, M. (1970). The Social Responsibility of Business Is to Increase Its Profits. New York Times Magazine, 13, 122-126.
    Giannetti, M., Liao, G., & Yu, X. (2015). The Brain Gain of Corporate Boards: Evidence from China. The Journal of Finance, 70(4), 1629-1682.
    Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and Social Responsibility: A Review of ESG and CSR Research in Corporate Finance. Journal of Corporate Finance, 66, 1-16.
    Godfrey, P. C. (2005). The Relationship between Corporate Philanthropy and Shareholder Wealth: A Risk Management Perspective. The Academy of Management Review, 30, 777-798.
    Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The Relationship between Corporate Social Responsibility and Shareholder Value: an Empirical Test of the Risk Management Hypothesis. Strategic Management Journal, 30, 425-445.
    Habib, A., & Bhuiyan, B. U. (2017). Determinants of Monetary Penalties for Environmental Violations. Business Strategy and the Environment, 26, 754-775.
    Hong, H., Kubikz, J. D., Liskovich, I., & Scheinkman, J. (2019). Crime, Punishment and the Value of Corporate Social Responsibility. Available at SSRN 2492202
    Hong, H., & Liskovich, I. (2015). Crime, Punishment and the Halo Effect of Corporate Social Responsibility. National Bureau of Economic Research, Inc.
    Huang, P., Jiao, Y., & Li, S. (2022). Impact of Internal Control Quality on the Information Content of Social Responsibility Reports: A Study Based on Text Similarity—Evidence from China. Inrernational Journal of Acounting Information Systems, 45.
    Hussain, M. J., Tian, G., Ashraf, A., & Khan, M. K. (2023). Chief Executive Officer Ability and Corporate Environmental Sustainability Information Disclosure. Business Ethics, the Environment & Responibility, 32(1), 24-39.
    Jia, Y., Gao, X., & Julian, S. (2020). Do Firms Use Corporate Social Responsibility to Insure Against Stock Price Risk? Evidence from a Natural Experiment. Strategic Management Journal, 41(2), 290-307.
    Kao, E. h., Shiu, Y.-M., & Lin, C.-H. (2016). Does Engagement in Corporate Social Responsibility Reduce Firm Risk? Evidence from China Journal of Management, 33(3), 501-529.
    Karpoff, J. M., Lee, D. S., & Martin, G. S. (2007). The Legal Penalties for Financial Misrepresentation. SSRN Electronic Journal. https://doi.org/ http://dx.doi.org/10.2139/ssrn.933333
    Karpoff, J. M., Lott, J. R., & Wehrly, E. W. (2005). The Reputational Penalties for Environmental Violations: Empirical Evidence. Journal of Law and Economics, 68, 653-675.
    Kazim, I., Wang, F., & Zhang, X. (2024). Unlocking the Link: Foreign-experienced Board of Directors and Environmental Violations in China. Finance Research Letters, 60.
    Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697-1724.
    Khokhar, A.-R., & Shahriari, H. (2022). Is the SEC Captured? Evidence from Political Connectedness and SEC Enforcement Actions. Accounting and Finance, 62(2), 2725-2756.
    Koh, P.-S., Qian, C., & Wang, H. (2014). Firm Litigation Risk and the Insurance Value of Corporate Social Performance. Strategic Management Journal, 35(10), 1464-1482.
    Li, T.-T., Wang, K., Sueyoshi, T., & Wang, D. D. (2021). ESG: Research Progress and Future Prospects. Sustainability, 13(21), 11663.
    Lins, K. V., Servaes, H., & Tamayo, A. (2017). Social Capital, Trust, and Firm Performance : The Value of Corporate Social Responsibility during the Financial Crisis. The Journal of Finance, 4, 1785-1824.
    Luo, J., Kaul, A., & Seo, H. (2018). Winning Us with Trifles: Adverse Selection in the Use of Philanthropy as Insurance. Strategic Management Journal, 39(10), 2591-2617.
    Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W. (2013). A Research Note on Standalone Corporate Social Responsibility Reports: Signaling or Greenwashing? Critical Perspectives on Accounting, 24, 350-359.
    McDonnell, M.-H., & King, B. G. (2017). Order in the Court: How Firm Status and Reputation Shape the Outcomes of Employment Discrimination Suits. American Sociological Review, 83(1), 61-87.
    McMurry, R. I., & Ramsey, S. D. (1986). Environmental Crime: The Use of Criminal of Sanctions in Enforcing Environmental Laws. Loyola of Los Angeles Law Review, 19, 1133-1169.
    Minor, D., & Morgan, J. (2011). CSR as Reputation Insurance: Premium Non Nocere. Calfornia Management Review, 53, 40-59.
    Murè, P., Spallone, M., Mango, F., Marzioni, S., & Bittucci, L. (2021). ESG and Reputation: The Case of Sanctioned Italian Banks. Corporate Social Responibility and Environmental Management, 28(1), 265-277.
    Peloza, J. (2006). Corporate Social Responsibility as Reputation Insurance. California Management Review, 48(2), 52-72.
    Rousseau, S. (2009). Empirical Analysis of Sanctions for Environmental Offenses. International Review of Environmental and Resource Economics, 3, 161-194.
    Shevchenko, A. (2021). Do Financial Penalties for Environmental Violations Facilitate Improvements in Corporate Environmental Performance? An Empirical Investigation. Business Strategy and the Environment, 30(4), 1723-1734.
    Shiu, Y.-M., & Yang, S.-L. (2017). Does Engagement in Corporate Social Responsibility Provide Strategic Insurance-Like Effects? Strategic Management Journal, 38, 455-470.
    Sun, M., & Huang, M.-C. (2022). Does CSR Reputatuin Mitigate the Impact of Corporate Social Irresponsibility? Asian Business & Management, 21, 261-285.
    Vanhamme, J., & Grobben, B. (2009). ‘‘Too Good to be True!’’.The Effectiveness of CSR History in Countering Negative Publicity. Journal of Business Ethics, 85, 273-283.
    Waddock, S. A., & Graves, S. B. (1997). The Corporate Social Performance-Financial Performance Link. Strategic Management Journal, 18, 303-319.
    Zavyalova, A., Pfarrer, M. D., Reger, R. K., & Hubbard, T. D. (2016). Reputation as a Benefit and a Burden? How Stakeholders' Organizational Identification Affects the Role of Reputation Following a Negative Event. Academy of Management Journal 59(1), 253-276.
    Zhang, D., Zhang, Z., & Managi, S. (2019). A Bibliometric Analysis on Green Finance: Current Status, Development, and Future Directions. Finance Research Letters, 29, 425-430.
    Zheng, X. (2021). A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC’s Choice of Enforcement Venue After the Dodd-Frank Act. The Accounting Review, 96(6), 451-476.
    Description: 碩士
    國立政治大學
    會計學系
    111353110
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111353110
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    311001.pdf1367KbAdobe PDF0View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback