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| Title: | 我國食品業CSR之揭露情況及投資人看法之研究
Disclosure of CSR in food industry from Taiwan and investor`s opinion |
| Authors: | 謝蕎璘
Hsieh, ChiaoLin |
| Contributors: | 王文英
謝蕎璘
Hsieh, ChiaoLin |
| Keywords: | CSR
CSR揭露情況
法人投資人
自然人投資人
Corporate social responsibility (CSR)
CSR disclosure
Institutional investor
Non-institutional investor |
| Date: | 2017 |
| Issue Date: | 2017-07-11 11:24:21 (UTC+8) |
| Abstract: | 食品業為與生活及健康攸關的產業，而從食安事件的發生及後續處理措施，可看出CSR報告書作為公司與社會之溝通橋樑的重要性日益提升。本研究主要探討我國食品業CSR之揭露情況及投資人之看法，第一階段採用內容分析法對我國上市櫃食品業共27家公司之CSR報告書揭露情況進行分析，第二階段透過訪談了解影響自然人投資人及法人投資人決策之重要指標及原因。研究結果發現(1)我國食品業CSR揭露為社會類別指標揭露數量最多，經濟類別指標揭露品質最好。(2)自然人投資人較重視與現金流量相關指標，並且更著重於影響公司目前狀況的指標；法人投資人則是較重視造成股價變動的指標，並且更著重於指標所帶來的長遠影響。(3)兩類投資人認為重要的指標的揭露情況為社會類別指標占多數，而指標揭露則是較常採用量化數字方式表達，較少採用文字敘述方式表達。公司可將本研究之結果做為未來編制CSR報告書之參考。
Food industry is associated with our lives and health. Since food safety events happened, government takes steps to increase information transparency of the firms. As a part of firm`s communication tools in order to decrease information asymmetries between firms and society, CSR reporting becomes more important. This study aims to investigate how firms from Taiwan food industry disclose CSR and how investors think of CSR index. In the first step, content analysis is used to analyze CSR disclosure of 27 food industry. In the second step, through interviewing non-institutional investors and institutional investors, we can find how CSR index influences their decision. The result shows that (1) most of the firms disclose social indexes and the quality of economic indexes are the highest. (2) Non-institutional investors focused on company’s cash flow and put more emphasis on index that effect recent financial situation. While institutional investors focused on stock price and put more emphasis on index that effect long-term financial situation. (3) Through two kinds of investor’s opinion and firm’s CSR disclosure, we find that the disclosure of social indexes are the most common, most of the indexes disclosed by quantitative way, and fewer of them use monetary way to disclose. The firm may use the results of this study as a reference for future CSR reports. |
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網站資料
經濟部統計處：http://www.moea.gov.tw/Mns/dos/home/Home.aspx |
| Description: | 碩士
國立政治大學
會計學系
104353012 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353012 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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