策略性企業社會責任動機與企業社會責任績效──以臺灣強制揭露企業社會責任報告書之公司為例

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：31

、訪客IP：3.145.191.22

姓名

李奕靜(I-Ching Lee) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

策略性企業社會責任動機與企業社會責任績效──以臺灣強制揭露企業社會責任報告書之公司為例
(Strategic Motivation of Corporate Social Responsibility and Corporate Social Performance: Evidence from Taiwanese Companies of Mandatory Corporate Social Responsibility Reporting)

相關論文

★ 利害關係人包容性：企業社會責任報告書揭露內容個案探討	★ 盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
★ 銷管費用的成本結構-以台灣公司為例	★ 代理問題、公司治理與銷管費用僵固性
★ 差異化策略對成本不對稱性之影響	★ 前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析
★ 公司治理與股權結構對資訊透明度之關聯性	★ 公司治理、公司避稅與現金持有
★ 台灣企業社會責任報告書自願性揭露之影響因素	★ 企業社會責任與成本僵固性之關聯性-以台灣公司為例
★ 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例	★ 企業社會責任活動與成本僵固性之關聯──以台灣編製企業社會責任報告之公司為例
★ 企業社會責任活動對股東權益報酬率、資產報酬率及股價報酬率之影響：以企業社會責任願景為調節變數	★ 企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果
★ 企業社會責任治理績效與財務績效之雙向因果關係-以無形資產為中介效果	★ 企業社會責任報告書確信提供者之選擇：選擇現任財簽會計師事務所與否之影響因素

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 (2027-6-22以後開放)

摘要(中)

我國政府要求2015年開始，國內上市上櫃之食品工業及最近年度餐飲收入占總營收百分之五十以上之特定公司、金融業、化學工業及實收資本額達一百億元以上之公司強制應每年揭露企業社會責任報告書，本研究即以以上特定公司2014年及2015年年報之履行社會責任情形表格衡量企業社會責任績效，並以樣本公司前一年度年報之致股東報告書衡量策略性企業社會責任動機，探討其策略性企業社會責任動機與企業社會責任績效之關聯性。研究結果顯示，公司整體之策略性企業社會責任動機愈強烈，其未來之企業社會責任績效愈佳，另外，環境面（社會面）之策略性企業社會責任動機愈強，未來之環境面（社會面）企業社會責任績效也愈佳。

摘要(英)

The Taiwan Stock Exchange Corporation (TWSE) announced that specified listed companies would start mandatory corporate social responsibility (CSR) reporting annually from 2015. These include companies from the food processing, financial and chemical sectors, as well as companies which have over 50 percent of their total revenue coming from food and beverage businesses; large enterprises with paid-in capital no less then NT$10 billion also need to comply. That certain listed companies are this research’s sample. This research mainly investigates the relationship between managers’ strategic motivations of corporate social responsibility (CSR) and corporate social performance (CSP). Overall, the results show that managers’ strategic motivations of corporate social responsibility and corporate social performance next year are positively related. In terms of environmental and social CSR, the managers’ strategic motivations are stronger, the environmental and social CSP in the future is better.

關鍵字(中)

★ 策略性企業社會責任
★ 企業社會責任動機
★ 企業社會責任績效

關鍵字(英)

★ strategic corporate social responsibility
★ motivation
★ corporate social performance

論文目次

中文摘要 i
英文摘要 ii
致謝辭 iii
目錄 iv
表目錄 v
一、緒論 1
二、文獻探討與假說發展 5
2-1 策略性企業社會責任與企業社會責任動機 5
2-2 企業社會責任動機強弱與企業社會責任績效 6
三、研究設計 8
3-1 研究期間、樣本選取與資料來源 8
3-2 變數衡量 9
3-2-1 文本分析法 9
3-2-2 應變數──企業社會責任績效 11
3-2-3 自變數──策略性企業社會責任動機強弱 12
3-2-4 控制變數 14
3-3 研究模型 15
四、實證結果 17
4-1 樣本資料敘述統計分析 17
4-2 相關係數分析 20
4-3 迴歸分析 22
4-4 穩健性分析：固定效果 24
五、結論與建議 28
5-1 研究結論與貢獻 28
5-2 研究限制與建議 29
參考文獻 31
附錄一、企業社會責任績效評分內容：舉例說明 35
附錄二、策略性企業社會責任動機強度評分內容：舉例說明 39

參考文獻

王茂昌，2015，環境資訊揭露具價值攸關性嗎？──以臺灣50指數企業為例，東吳經濟商學學報，第89期：35-60。
永續報告平台，2016，2016台灣企業永續里程碑──CSR報告現況與趨勢論壇，引用自http://www.csronereporting.com/news_2579。
胡憲倫、許家偉與蒲彥穎，2006，策略的企業社會責任：企業永續發展的新課題，應用倫理研究通訊，第40期：37-50。
曾銘宗，2016，創造多贏的資本市場──談企業社會責任，管理與法遵，第6卷第1期：1-10。
黃瓊瑤、方世榮與陳育成，2012，家族控制與企業社會責任績效之關聯性，中山管理評論，第20卷第2期：673-711。
經濟日報，2015，上市櫃編CSR報告書範圍擴大，5月6日，A16版。
經濟部，2014，「永續性報告指南」（GRI G4）之介紹，引用自http://www.taipei-tfcc.com.tw/notice/enterprise-honesty-morality-1030915-1.htm。
Carroll, A. B. 1991. The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons 34(4): 39–48.
Cassells, S., and K. Lewis. 2011. SMEs and environmental responsibility: do actions reflect attitudes? Corporate Social Responsibility and Environmental Management 18(3): 186–199.
Clarkson, P. M., Y. Li, G. D. Richardso, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4): 303–327.
Contrafatto, M. 2014. The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society 39(6): 414–432.
Cormier, D., and M. Magnan. 2003. Environmental Reporting Management: A Continental European Perspective. Journal of Accounting and Public Policy 22(1): 43–62.
Dahlsrud, A. 2008. How Corporate Social Responsibility is defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environment Management 15(1): 1–13.
Davis, E. and J. Kay. 1993. European Mergers and Merger Policy 1st, New York: Oxford University Press.
Figge, F., and T. Hahn. 2013. Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research 24: 387–400.
Fombrun, C. J. 2005. A world of reputation research, analysis and thinking—building corporate reputation through CSR initiatives: evolving standards. Corporate Reputation Review 8(1): 7–12.
Friedman, M. 1970. The Social Responsibility of Business is to Increase its Profits. New York Times Magazine 32(33): 122–126.
Gray, R., R. Kouhy, and S. Lavers. 1995. Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal 8(2): 78–101.
Jenkins, H. M. 2004. A critique of conventional CSR theory: An SME perspective. Journal of general Management 29(4): 37–57.
Jones, M. J., and P. A. Shoemaker. 1994. Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature 13: 142.
Jones, T. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review 20(2): 404–437.
Li, F. 2010. Textual analysis of corporate disclosures: A survey of the literature. Journal of Accounting Literature 29: 143.
Lys, T., J. P. Naughton, and C. Wang. 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics 60(1): 56–72.
Moser, D., and P. Martin. 2012. A broader perspective on corporate social responsibility research in accounting. The Accounting Review 87(3): 797–806.
Parker, L. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8): 632–659.
Perrini, F., A. Russo, and A. Tencati. 2007. CSR strategies of SMEs and large firms. Evidence from Italy. Journal of business ethics 74(3): 285–300.
Pondeville, S., V. Swaen, and Y. Ronge´. 2013. Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research 24: 317–332.
Porter, M. E., and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard Business Review 80(12): 56–68.
Porter, M. E., and M. R. Kramer. 2006. The link between competitive advantage and corporate social responsibility. Harvard Business Review 84(12): 78–92.
Porter, M. E., and M. R. Kramer. 2011. Creating shared value. Harvard Business Review 89(1/2): 62–77.
Rodrigue, M., M. Magnan, and E. Boulianne. 2013. Stakeholders’ influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research 24: 301–316.
Servaes, H., and A. Tamayo. 2013. The impact of corporate social responsibility on firm value: The role of customer awareness. Management Science 59(5): 1045–1061.
Tandon, A. K., S. K. Mishra, and E. Singh. 2011. What Discriminates the Prospective Manager′s Attitude Towards Corporate Social Responsibility? An Insight from Psychological Variables. IUP Journal of Corporate Governance 10(3): 52.
Reuven, L., and P. V. Florin. 2017. Special Issue Call for Papers: Textual Analysis Research in Accounting. The European Accounting Review (February 28). Available online at: http://explore.tandfonline.com/pages/cfp/rear-cfp-textual-analysis-research-in-accounting
Ullman, A. A. 1985. Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of US Firms. Academy of Management Review 10(3): 540–557.
Vyakarnam, S., A. Bailey, A. Myers, and D. Burnett. 1997. Towards an understanding of ethical behaviour in small firms. Journal of Business Ethics 16(15): 1625–1636.
Waddock, S. and S. Graves. 1997. The Corporate Social Performance-Financial Performance Link. Strategic Management Journal 18(4): 303–319.
Watson, L. 2015. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1–16.

指導教授

陳建中(Chien-Chung Chen)

審核日期

2017-6-23

推文