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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/111226


    Title: 公司治理，企業社會責任與財務績效：以人力資本為調節因素
    Authors: 韓志翔
    Contributors: 企業管理學系
    Keywords: 公司治理;企業社會責任;財務績效;人力資本;Corporate Governance;Corporate Social Responsibility;Financial Performance;Human Capital
    Date: 2014
    Issue Date: 2017-07-17 16:33:43 (UTC+8)
    Abstract: 過去關於企業社會責任之研究主要探討其與公司績效是否有關。而本研究探討公司治理、企業社會責任以及企業財務績效之間的關聯性之外，亦加入人力資本，探討其是否會影響公司治理與企業社會責任的關係，以及是否影響企業社會責任與財務績效的關係。研究針對2007-2012年間由《天下雜誌》評選出的「天下企業公民TOP 50」之企業為研究對象，並經過篩選後，共計170家。研究所需資料分別從台灣經濟新報社資料庫(Taiwan Economic Journal;TEJ)以及公開資訊觀測站所提供之年報。研究結果顯示，大股東持股比例、經理人持股比例以及獨立董事席次比例與企業社會責任呈現顯著相關。且企業若擁有較佳的企業社會責任，則員工的附加價值就會正向調節企業績效，使公司整體績效愈佳。綜合上述研究，供未來學者及商業人士之參考依據。 The research objective on the topic of Corporate Social Responsibility (CSR) focused mainly on firm performance up until today. This study primarily investigates the relevance of corporate governance, corporate social responsibility, and corporate financial performance. Furthermore, this paper includes human capital as an additional moderator, intending to gain further understanding in its impact on the relationship between corporate governance and CSR and between CSR and corporate financial performance. The 170 targeted company of this research comes from the CommonWealth TOP 50 Excellence in Corporate Social Responsibility, and the information used were generated from Taiwan Economic Journal (TEJ) and from open sources and papers published by Market Observation Post System. The result of this paper indicate that CSR is in strong positive relationship with a large proportion of shareholders, the proportion of managers shareholdings, the proportion of managers shareholding, and the proportion of independent directors seats. Moreover, it is concluded that when corporate CSR performance positively correlate with corporate overall performance due to the added value of employees is positively modifies corporate performance. In summary, the result of this research provides workable solutions and references to future researchers and/or managers in-situ.
    Relation: 科技部
    102-2410-H-004-159
    Data Type: report
    Appears in Collections:[企業管理學系] 國科會研究計畫

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