政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/132545
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109925/140876 (78%)
造访人次 : 45968528      在线人数 : 677
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/132545


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/132545


    题名: The Impact of Board Interlocks and Specialized CSR Assurance Providers on Corporate Social Responsibility Performance
    董事連結與確信服務專家對企業社會責任績效之影響
    作者: 廖益興
    Liao, Yi-Hsing
    單騰笙
    Sang, Temg-Sheng
    蔡元棠
    Tsai, Yuan-Tang
    贡献者: 會計評論
    关键词: Director interlock ; CSR performance ; Specialized CSR assurance provider 
    董事連結 ; 企業社會責任績效 ; 企業社會責任確信服務專家
    日期: 2020-07
    上传时间: 2020-11-13 10:23:41 (UTC+8)
    摘要: This paper investigates the influence of director interlock on firms` corporate social responsibility (CSR) performance. We argue that firm managers will follow their interlocking partner`s CSR disclosure practice when managing their own disclosure strategy and then affect their CSR performance. Using board interlocks to proxy for network connections and CSR award-winning as a surrogate for CSR performance, we find that corporate CSR performance is positively related to its ties to high CSR firms. Such finding indicates that CSR performance can spread across firms through director interlock. In addition, board ties to high CSR firms assured by a specialized CSR assurance provider have more influence on the focal firms` CSR performance compared with ties to high CSR firms assured by a non-specialized CSR assurance provider. Further, board ties to high CSR firms are even more influential when the focal firm and its interlocking partners hire the same specialized CSR assurance provider. Our results are robust to alternative measure of CSR performance based on KLD ratings and remain essentially unchanged under alternative model specifications. Taken together, our findings suggest that the character of a firm`s board ties plays a role in the effect of those ties on the firm`s CSR performance.
    本研究旨在探討董事連結對公司企業社會責任（CSR）績效的影響。本文認為當公司董事同時兼任其他公司之董事時，其他公司所選擇的企業社會責任揭露策略將藉由此一網絡連結影響公司自身之策略選擇，進而影響其企業社會責任績效之表現，文中以是否獲得企業社會責任相關獎項作為公司企業社會責任績效之替代變數。研究結果發現，公司之企業社會責任績效與其董事連結至高績效表現公司的程度呈顯著正相關，此一結果說明企業社會責任績效可以透過董事社會網絡的連結而產生資訊外溢之效果。此外，當董事對外所連結的高績效表現公司，其企業社會責任報告是由該產業之確信服務專家所提供確信者，相較於連結至由非確信服務專家所提供確信之高績效表現公司，前者對公司企業社會責任績效的影響效果更為顯著。再者，當公司與董事連結之高績效表現公司聘用同一產業確信服務專家時，董事連結所傳遞之企業社會責任績效的外溢效果更為明顯。上述結論即使改以類似KLD方式衡量企業社會責任績效時，董事連結所揭示的資訊外溢效果仍然維持相當的穩定。整體而言，本研究提供了董事連結的特徵對公司企業社會責任績效表現具有相當重要影響的證據。
    關聯: 會計評論, 71, 1-39
    数据类型: article
    DOI 連結: https://doi.org/10.6552/JOAR.202007_(71).0001
    DOI: 10.6552/JOAR.202007_(71).0001
    显示于类别:[會計評論] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    9.pdf412KbAdobe PDF2166检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈