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題名：影響企業社會責任績效之重要因素為何？
書刊名：商管科技季刊
作者：洪雪卿 引用關係／陳薇如 引用關係／傅雁鈴
作者(外文)：Hong, Sheue-ching／Chen, Wei-ju／Fu, Yen-ling
出版日期：2013
卷期：14:4
頁次：頁405-441
主題關鍵詞：企業社會責任績效；公司治理；利害關係人；環境資訊揭露水準；Corporate social responsibility performance；Corporate governance；Stakeholder；Environmental information disclosure level
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(15) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:15
  • 共同引用共同引用:138
  • 點閱點閱:456
本研究從公司治理、利害關係人、及環境揭露等構面來探討其是否對企業社會責任績效有所影響。本研究以2007年至2010年間台灣製造業上市公司為樣本，運用Logistic及Probit廻歸進行假說驗證。研究結果發現︰當董監持股比率越高、董事長未兼任總經理及董監事持股質押比率越低時，越能有效監督企業，因而企業社會責任績效越佳；其次，企業與利害關係人關係越緊密時，越會積極從事相關社會責任活動；最後則是當企業的環境揭露程度越高，會有越良好的企業社會責任績效。
The purpose of this research is to investigate whether corporate governance, stakeholders, and environmental information disclosure have any impact to Corporate Social Responsibility (CSR) performance. The study collects research data from 2007 to 2010 of the listed manufacturing companies in Taiwan. Logistic and Probit regressions are employed to test the hypotheses. Our results show that the higher holding of directors and supervisors, the better enhancement to CSR performance. On the other hand, the lower duality of board chair and the percentage of shares pledged may cause better CSR performance. In addition, when companies have more close relationship with their stakeholders, they will also be more actively engaged in social responsibility related activities. Finally, higher corporate environmental disclosure level is associated with better CSR performance.
期刊論文
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26.Al-Tuwaijri, S. A.、Christensen, T. E.、Hughes, K. E.(2004)。The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach。Accounting, Organizations and Society，29(5/6)，447-471。  new window
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會議論文
1.Freeman, R. E.(2004)。Stakeholder Theory and Corporate Responsibility: Some Practical Questions。3rd Annual Colloquium European Academy of Business in Society。  new window
2.Yeh, Y. H.、Lee, T. S.(2002)。Corporate Governance and Corporate Equity Investments: Evidence from Taiwan。The 9th Global Finance Conference。Beijing。  new window
圖書
1.Waddock, S.(2002)。Leading Corporate Citizens: Vision, Values, Value Added。Boston：McGraw-Hill Higher Education。  new window
2.Bowen, H. A.(1953)。Social Responsibility of The Businessman。New York：Harpers and Brothers。  new window
3.Hancock, J.(2005)。Investing in Corporate Social Responsibility: A Guide to Best Practice, Business Planning and The UK's Leading Companies。London：Kogan Page Business Books。  new window
4.Bacon, J.(1973)。Corporate directorship practice: member and committees of the board。New York：The Conference Board。  new window
5.Ferrell, O. C.、Fraedrich, J.、Ferrell, L.(2005)。Business ethics-ethical decision making & cases。Boston：New York：Houghton Mifflin Company。  new window
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7.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
8.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
 
 
 
 
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