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. |