政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/77166
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113303/144284 (79%)
造访人次 : 50799793      在线人数 : 866
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/77166


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/77166


    题名: CSR報告書揭露程度及公司特性- 以電子業及金融保險業為研究對象
    The Disclosure Extent of CSR Report and Firm Characteristics – Evidence from Electronic Industry and Finance and Insurance Industry
    作者: 陳建安
    Chen, Jian An
    贡献者: 王文英
    陳建安
    Chen, Jian An
    关键词: 企業社會責任揭露
    公司特性
    揭露程度
    Corporate social responsibility disclosure
    Firm characteristics
    Extent of disclosure
    日期: 2015
    上传时间: 2015-08-03 13:19:00 (UTC+8)
    摘要: 在2008年金融危機過後，除了短期獲利狀況外，投資人越來越重視企業對環境、社會風險的回應能力。為了回應投資人的期待與本身管理需求，越來越多企業開始主動編製社會責任報告書。透過揭露更多企業社會責任報告書裏非財務面的相關資訊，將促成各利害關係人共贏的局面。

    綜上所述，企業社會責任的報導和揭露之重要性已不言而喻。過去的文獻指出，公司透過揭露企業社會責任的資訊能夠降低分析師盈餘預測差異、降低資金成本、提升公司價值，吸引更多具有社會責任觀的投資人投資。

    本研究係以我國電子業與金融保險業之上市櫃公司為研究對象，透過內容分析法與統計分析法，發現之結果如下：

    一、 「公司規模」、「產業別」、「獲利能力」會顯著影響公司的企業社會責任揭露程度。
    二、 電子業於企業社會責任報告書中之「環境」衡量構面揭露資訊程度顯著大於金融保險業。
    參考文獻: 中文文獻
    全球永續性報告協會，2014，GRI G4 永續性報告指南：報告原則與標準揭露，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，台北：社團法人中華民國企業永續發展協會。
    全球永續性報告協會，2014，GRI G4 永續性報告指南：實施手冊，吳文雅、莫冬立、張凱評、陳科里、張仁杰、楊于縈譯，台北：社團法人中華民國企業永續發展協會。
    林文玲與傅鐘仁，2011，企業社會責任之揭露對會計資訊價值攸關性－以台灣資訊電子業上市公司為例，商管科技季刊，第十二卷，第2期：209-229。
    黃劭彥、吳東憲與紀怡如，2009，企業網站環境會計資訊揭露影響因素之研究，會計與公司治理，第六卷，第1期：1-30。
    英文文獻
    Abbott, W. F., and R. J. Monsen. 1979. On the measurement of corporate social responsibility: self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal 22 (3): 501-515.
    Abdul Hamid, F. 2004. Corporate social disclosure by banks and finance companies: Malaysian evidence. Corporate Ownership and Control 1 (4): 118-30.
    Adams, C. A., W. Y. Hill, and C. B. Roberts. 1998. Corporate social reporting practices in Western Europe: Legitimating corporate behaviour. The British Accounting Review 30 (1): 1-21.
    Ahmed, K. 1996. Disclosure policy choice and corporate characteristics: A study of Bangladesh. Asia-Pacific Journal of Accounting 3 (8): 183-203.
    Akrout, M. M., and H. B. Othman. 2013. A study of the determinants of corporate environmental disclosure in MENA emerging markets. Journal of Reviews on Global Economics. 2: 46-59.
    Alarussi, A. S., M. M. Hanefah, and M. H. Selamat. 2009. Internet financial and environmental disclosures by Malaysian companies. Issues in Social and Environmental Accounting 3 (1): 3-25.
    Alencar, C. D. R., and B. A. Lopes. 2010. Disclosure and Cost of Equity Capital in Emerging Markets: The Brazilian Case. The International Journal of Accounting 45 (4): 443-464.
    Al-Tuwaijri, S. A., T. E. Christensen, and K. E. Hughes II. 2003. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29 (5-6): 447-471.
    Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting 28 (2): 279-292.
    Bansal, P., and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. Academy of Management Journal 43 (4): 717-736.
    Belkaoui, A., and P. G. Karpik. 1989. Determinants of the corporate decision to disclose social information. Accounting, Auditing and Accountability Journal 2 (1): 36-51.
    Benston, G. J. 1982. Accounting and corporate accountability. Accounting Organizations and Society 7 (2): 87-105.
    Berman, S.L., A. C. Wicks, S. Kotha, and T. M. Jones. 1999. Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. Academy of Management Journal 42 (5): 488-506.
    Booth, P., K. J. Moores, and R. McNamara. 1987. Researching the information content of social responsibility disclosures. British Accounting Review 19 (1): 31-51.
    Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (3): 323-349.
    Bowen, F. E. 2000. Environmental visibility: a trigger of green organizational response? Business Strategy and the Environment 9 (2): 92-107.
    Bradbury, M. E. 1992. Voluntary disclosure of financial segment data: New Zealand evidence. Accounting and Finance 32 (1): 15-26.
    Brammer, S., and S. Pavelin. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17 (2): 120-136.
    Branco, M. C., and L. L. Rodrigues. 2008. Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics 83 (4): 685-701.
    Brown, N., and C. M. Deegan. 1998. The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research 29 (1): 21-41.
    Cho, C. H., G. Michelon, D. M. Patten, and R. W. Roberts. 2015. CSR disclosure: The more things change…? Accounting, Auditing & Accountability Journal 28 (1): 14-35.
    Choi, J. S. 1999. An investigation of the initial voluntary environmental disclosures made in Korean semi-annual financial reports. Pacific Accounting Review 11 (1): 73-102.
    Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33 (4-5): 303-327.
    Cong, Y., and M. Freedman. 2011. Corporate governance and environmental performance and disclosures. Advances in Accounting 27 (2): 223-232.
    Cooke, T. E. 1992. The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and Business Research 22 (87): 229-237.
    Cormier, D., and M. Magnan. 1999. Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting Auditing and Finance 14 (4): 429-451.
    _________, and _________. 2004. The impact of the Web on information and communication modes: The case of corporate environmental disclosure. International Journal of Technology Management 27 (4): 393-416.
    Cormier, D., M. Magnan, and B. Van Velthoven. 2005. Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review 14 (1): 3-39.
    Cowen, S. S., L. B. Ferreri, and L. D. Parker. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 12 (2): 111-122.
    Dechant, K., and B. Altman. 1994. Environmental leadership: From compliance to competitive advantage. Academy of Management Executive 8 (3): 7-20.
    Deegan, C., and M. Rankin. 1996. Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority. Accounting,Auditing and Accountability Journal 9 (2): 50-67.
    Deegan, C. 2002. The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal 15 (3): 282-311.
    Dhaliwal, D., O. Z. Li, A. Tsang, and G. Y. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86 (1): 59-100.
    Dias-Sardinha, I., and L. Reijnders. 2001. Environmental performance evaluation and sustainability performance evaluation of organizations: An evolutionary framework. Eco-Management and Auditing 8 (2): 71-79.
    Esty, D. C., and M. E. Porter. 1998. Industrial ecology and competitiveness: Strategic implications for the firm. Journal of Industrial Ecology 2 (1): 35-43.
    Farook, S., M. K. Hassan, and R. Lanis. 2011. Determinants of corporate social responsibility disclosure: The case of Islamic banks. Journal of Islamic Accounting and Business Research 2 (2): 114 -141.
    Flannery, B. L., and D. R. May. 2000. Environmental ethical decision making in the U.S. metal-finishing industry. Academy of Management Journal 43(4): 642-662.
    Freeman, R. E. 1984. Strategic management: A stakeholder approach. Boston: Pitman.
    Freedman, M., and C. Wasley. 1990. The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting 3: 183-193.
    Ghazali, N. A. M. 2007. Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance 7 (3): 251-266.
    Ghobadrar, A., H. Viney, P. James, and J. Liu. 1995. The influence of environmental issues in strategic analysis and choice: A review of environmental strategy among Top UK Corporations. Management Decision 33 (10): 46-58.
    Ghoul, S. E., O. Guedhami, C. C. Kwok, and D. R. Mishra. 2011. Does corporate social responsibility affect the cost of capital? Journal of Banking and Finance 35 (9): 2388-2406.
    Gray, R., M. Javad, D. M. Power, and C. D. Sinclair. 2001. Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance & Accounting 28 (3/4): 327-356.
    Gray, R., R. Kouhy, and S. Lavers. 1995. Corporate social and environmental reporting. Accounting, Auditing and Accountability Journal 8 (2): 47-77.
    Gul, F. A., and S. Leung. 2004. Board leadership, outside directors’ expertise and voluntary corporate disclosure. Journal of Accounting and Public Policy 23 (5): 351-379.
    Guthrie, J., and L. D. Parker. 1989. Corporate social reporting: a rebuttal of legitimacy theory. Accounting and Business Research 19 (76): 343-352.
    Hackston, D., and M. J. Milne. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9 (1): 77-108.
    Hart, S. L., and G. Ahuja. 1996. Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business Strategy and the Environment 5 (1): 30-37.
    Hossain, M., and M. Reaz. 2007. The determinants and characteristics of voluntary disclosures by Indian banking companies. Corporate Social Responsibility and Environmental Management 14 (5): 274-288.
    Howard, J., J. Nash, and J. Ehrenfeld. 1999. Industry codes as agents of change: Responsible care adoption by US chemical companies. Business Strategy and the Environment 8 (5): 281-295.
    Huang, C. L., and F. H. Kung. 2010. Drivers of Environmental Disclosure
    and Stakeholder Expectation: Evidence from Taiwan. Journal of Business Ethics 96 (3): 435-451.
    Hussain, S. S. 1999. The ethics of `going green`: The corporate social responsibility debate. Business Strategy and the Environment 8 (4): 203-210.
    Islam, M. A., and C. Deegan. 2007. Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh. Accounting, Auditing & Accountability Journal 21 (6): 850-874.
    Janggu, T., C. Joseph, and N. Madi. 2007. The current state of corporate social responsibility among industrial companies in Malaysia. Social Responsibility Journal 3 (3): 9-18.
    Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360.
    Joshi, P. L., and S. S. Gao. 2009. Multinational corporate social and environmental
    disclosures (CSED) on web sites. International Journal of Commerce & Management 19 (1):27-44.
    Juhmani, O. 2014. Determinants of corporate social and environmental disclosure on websites: The case of Bahrain. Universal Journal of Accounting and Finance 2 (4): 77-87.
    Kansal, M., M. Joshi, and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting 30 (1): 217-229.
    Khan, A., M. B. Muttakin, and J. Siddiqui. 2013. Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics 114 (2): 207-223.
    King, A.A., and M. J. Lenox. 2000. Industry self-regulation without sanctions: The chemical industry`s Responsible Care Program. Academy of Management Journal 43 (4): 698-716.
    Lipunga, A. M. 2013. Corporate social responsibility reporting by commercial banks in annual reports: Evidence from Malawi. International Journal of Business and Social Research 3 (9): 88-101.
    Liu, X., and V. Anbumozhi. 2009. Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production 17 (6): 593-600.
    Llena, F., J. M. Monera, and B. Hernandez. 2007. Environmental disclosure and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment 16 (1): 50-63.
    Malone, D., C. Fries, and T. Jones. 1993. An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry. Journal of Accounting, Auditing and Finance 8 (3): 249-273.
    Mathews, M. R. 1987. Social responsibility accounting disclosure and information content for shareholders. British Accounting Review 19 (2): 161-168.
    Menassa, E. 2010. Corporate social responsibility: An exploratory study of the
    quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research 11 (1): 4-23.
    Morhardt, J., S. Baird, and K. Freeman: 2002. Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and Other Criteria. Corporate Social Responsibility and Environmental Management 9 (4): 215-233.
    Muttakin, M. B., and A. Khan. 2014. Determinants of corporate social disclosures: Empirical evidence from Bangladesh. Advances in Accounting 30 (1): 168-175.
    Naser, K., A. Al-Hussaini, D. Al-Kwari, and R. Nuseibeh. 2006. Determinants of corporate social disclosure indeveloping countries: The case of Qatar. Advances in International Accounting 19: 1-23.
    Ness, K. E., and A. M. Mirza. 1991. Corporate social disclosure: A note on a test of agency theory. The British Accounting Review 23 (3): 211-217.
    Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23 (3): 265-282.
    Owen, D., R. Gray, and K. Maunders 1987. Researching the information content of social responsibility disclosure: A comment British Accounting Review 19 (2): 169‐76.
    Patten, D. M. 1991. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 10 (4): 297-308.
    __________. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17 (5): 471-475.
    Porter, M. E., and C. van der Linde. 1995. Toward a new conception of the environment-competitiveness relationship green and competitive. Journal of Economic Perspectives 9 (4): 97-118.
    Purushothaman, M., G. Tower, P. Hancock, and R. Taplin. 2000. Determinants of corporate social reporting practices of listed Singapore companies. Pacific Accounting Review 12 (2):101-133.
    Rahman, N. H. W. A., M. M. Zain, and N. H. Y. Y. Al-Haj. 2011. CSR disclosures and its determinants: Evidence from Malaysian government link companies. Social Responsibility Journal 7 (2): 181-201.
    Ratanajongkol, S., H. Davey, and M. Low. 2006. Corporate social reporting in Thailand, the news is all good and increasing. Qualitative Research in Accounting& Management 3 (1): 67-83.
    Reinhardt, F. 1999. Market failure and the environmental policies of firms: Economic rationales for ‘beyond compliance’ behavior. Journal of Industrial Ecology 3 (1): 9-21.
    Reverte, C. 2009. Determinants of corporate social responsibility disclosure rating by Spanish listed firms. Journal of Business Ethics 88 (2): 351-366.
    Rivera-Camino, J. 2001. What motivates European firms to adopt environmental management systems? Eco-Management and Auditing 8 (3): 134-143.
    Roberts, R.W. 1992. Determinants of corporate social responsibility disclosure. Accounting, Organizations and Society 17 (6): 595-612.
    Russo, M. V., and P. A. Fouts. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal 40 (3): 534-559.
    Setyorini, C. T., and Z. Ishak. 2012. Corporate social and environmental disclosure: A positive accounting theory view point. International Journal of Business and Social Science 3 (9): 152-164.
    Sharma, S. 2000. Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of Management Journal 43 (4): 681-697.
    Shrivastava, P. 1995. The role of corporations in achieving ecological sustainability. Academy of Management Review 20 (4): 936-960.
    Smith, M., K. Yahya, and A. M. Amiruddin. 2007. Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting 15 (2): 185-199.
    Stafford, E. R. 1996. Green alliances: Strategic relations between business and environmental groups. Business Horizons 39 (2): 50-59.
    Suttipun, M., and P. Stanton. 2012. Determinants of environmental disclosure in Thai corporate annual reports. International Journal of Accounting and Financial Reporting 2 (1): 99-115.
    Tagesson, T., V. Blank, P. Broberg, and S. O. Collin. 2009. What explains the extent and content of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management 16 (6): 352-364.
    Ullmann, A.A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review 10 (3): 540-557.
    Waddock, S. A., and S. B. Graves. 2000. Performance characteristics of social and traditional investments. Journal of Investing 9 (2): 27-41.
    Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53 (1): 112-134.
    Woodward, D., P. Edwards, and F. Birkin. 2001. Some evidence on executives’ views of corporate social responsibility. British Accounting Review 33 (3): 357-397.
    描述: 碩士
    國立政治大學
    會計研究所
    102353036
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1023530361
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    没有与此文件相关的档案.



    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈