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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/77166
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/77166


    Title: 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
    Authors: 陳建安
    Chen, Jian An
    Contributors: 王文英
    陳建安
    Chen, Jian An
    Keywords: 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
    Date: 2015
    Issue Date: 2015-08-03 13:19:00 (UTC+8)
    Abstract: 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。
    Reference: 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。
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    Description: 碩士
    國立政治大學
    會計研究所
    102353036
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1023530361
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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