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    Title: 影響台灣企業發布企業社會責任報告書之因素
    Determinants of Publishing Corporate Social Responsibility Reports in Taiwan
    Authors: 阮氏紅幸
    Contributors: 蘇威傑
    阮氏紅幸
    Keywords: 企業社會責任報告書
    企業社會責任績效
    CEO在位期限
    CEO的MBA學位
    Date: 2015
    Issue Date: 2015-07-14 10:30:09 (UTC+8)
    Abstract: 台灣金管會在2015年首年「強制」化工、食品、金融業及資本額百億以上逾200家企業需編製企業社會責任報告書。但是,金管會統計,過去採自願性質,主動編製CSR報告書的有200多家上市櫃企業,本研究想探討在政府未針對這個議題做具體的法律要求,甚麼因素會影響這些企業發布CSR報告書。
    以往文獻對於企業社會責任(Corporate Social Responsibility,CSR)之探討,多將焦點在CSR和財務績效之關聯性。而CSR揭露的文獻中,主要探討影響CSR揭露的相關因素,而較少針對CSR報告書決策之前置因素進行研究。故本研究以CSR績效、CEO在位期限及擁有MBA學位的CEO探討影響企業發布CSR報告書決策之因素。
    Clarkson(1995)指出一個企業若主動執行CSR相關政策,即產生卓越的CSR績效,他們將會向利害關係人自願性地揭露環境相關訊息。本研究第一個假設為CSR報告決策與該企業CSR績效有正相關。另外,Finkelstein(2009)認為,CEO在位期間與組織改變有反相關係。因此,本研究的第二個假設為在位期限較久的CEO比起新上任的CEO,較不願意發布CSR報告書。一個企業若其CEO擁有MBA學位相較於其他公司較主動揭露CSR相關訊息(Finkelstein,2009),本研究第三個假設為發布CSR報告書之決策與有MBA學位的CEO正向關係。本研究的研究對象為台灣上市(櫃)在鋼鐵工業、半導體業、資訊服務業及金融服務業等四個產業之企業;收集樣本的時間為2008年至2012年。經過迴歸分析,研究結果顯示,一個企業若其CSR績效越好將會越願意發布CSR報告書,以及CEO的在位期限越長,該企業發布CSR報告書的機率越低;有MBA學位的CEO與發佈CSR報告書之決策並沒有任何關係。企業若想加強發布CSR報告書之決策,必須全面提升CSR績效為優先;同時,在位期限較長的CEO亦須改變自己的想法,影響組織行為,積極推動CSR相關政策 。
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    Description: 碩士
    國立政治大學
    國際經營與貿易研究所
    102351048
    103
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1023510481
    Data Type: thesis
    Appears in Collections:[國際經營與貿易學系 ] 學位論文

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