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    题名: 影響台灣企業發布企業社會責任報告書之因素
    Determinants of Publishing Corporate Social Responsibility Reports in Taiwan
    作者: 阮氏紅幸
    贡献者: 蘇威傑
    阮氏紅幸
    关键词: 企業社會責任報告書
    企業社會責任績效
    CEO在位期限
    CEO的MBA學位
    日期: 2015
    上传时间: 2015-07-14 10:30:09 (UTC+8)
    摘要: 台灣金管會在2015年首年「強制」化工、食品、金融業及資本額百億以上逾200家企業需編製企業社會責任報告書。但是，金管會統計，過去採自願性質，主動編製CSR報告書的有200多家上市櫃企業，本研究想探討在政府未針對這個議題做具體的法律要求，甚麼因素會影響這些企業發布CSR報告書。
    以往文獻對於企業社會責任（Corporate Social Responsibility，CSR）之探討，多將焦點在CSR和財務績效之關聯性。而CSR揭露的文獻中，主要探討影響CSR揭露的相關因素，而較少針對CSR報告書決策之前置因素進行研究。故本研究以CSR績效、CEO在位期限及擁有MBA學位的CEO探討影響企業發布CSR報告書決策之因素。
    Clarkson（1995）指出一個企業若主動執行CSR相關政策，即產生卓越的CSR績效，他們將會向利害關係人自願性地揭露環境相關訊息。本研究第一個假設為CSR報告決策與該企業CSR績效有正相關。另外，Finkelstein（2009）認為，CEO在位期間與組織改變有反相關係。因此，本研究的第二個假設為在位期限較久的CEO比起新上任的CEO，較不願意發布CSR報告書。一個企業若其CEO擁有MBA學位相較於其他公司較主動揭露CSR相關訊息（Finkelstein，2009），本研究第三個假設為發布CSR報告書之決策與有MBA學位的CEO正向關係。本研究的研究對象為台灣上市（櫃）在鋼鐵工業、半導體業、資訊服務業及金融服務業等四個產業之企業；收集樣本的時間為2008年至2012年。經過迴歸分析，研究結果顯示，一個企業若其CSR績效越好將會越願意發布CSR報告書，以及CEO的在位期限越長，該企業發布CSR報告書的機率越低；有MBA學位的CEO與發佈CSR報告書之決策並沒有任何關係。企業若想加強發布CSR報告書之決策，必須全面提升CSR績效為優先；同時，在位期限較長的CEO亦須改變自己的想法，影響組織行為，積極推動CSR相關政策 。
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    描述: 碩士
    國立政治大學
    國際經營與貿易研究所
    102351048
    103
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1023510481
    数据类型: thesis
    显示于类别:[國際經營與貿易學系 ] 學位論文

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