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    Title: 臺灣上市櫃公司自願揭示企業社會責任報告書之影響因素
    The Determinants of Voluntary Corporate Social Responsibility Disclosure
    Authors: 張羽潔
    Chang, Yu-Chieh
    Contributors: 翁永和
    Weng, Yung-Ho
    張羽潔
    Chang, Yu-Chieh
    Keywords: 企業社會責任報告書
    公司治理
    員工
    利害關係人
    Date: 2022
    Issue Date: 2022-08-01 18:39:27 (UTC+8)
    Abstract: 本研究自TEJ資料庫取得2014年至2020年我國上市櫃公司資料,運用Stata統計軟體建立Probit模型進行實證分析,探討營運策略、公司治理及利害關係人面向在企業決定是否揭示企業社會責任報告書決策中所扮演的角色。由三面向再細分為企業規模、營收成長率、負債比率、董事會規模、董事會獨立性、董事持股比率、員工平均年資、基層員工薪酬及用人費用率等數據,分析其與台灣上市櫃公司自願揭示企業社會責任報告書之關聯性。研究實證結果發現企業規模、董事會規模、董事會獨立性、董事持股比率及基層員工薪酬係企業自願提出企業社會責任報告書之關鍵影響因素,企業的規模及董事會規模越大、獨立董事人數越多、董事持股比率與基層員工薪酬越高,越傾向自願揭示企業社會責任報告書。
    Reference: 中文部分
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    109921073
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109921073
    Data Type: thesis
    DOI: 10.6814/NCCU202200799
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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