董事會特性對企業社會責任治理之影響

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姓名

王淯瑋(Yu-Wei Wang) 查詢紙本館藏

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會計研究所

論文名稱

董事會特性對企業社會責任治理之影響
(The Impact of Characteristic of Board on Governance of Corporate Social Responsibility)

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摘要(中)

想要有良好的企業社會責任(CSR)績效，勢必要有一套良好的 CSR 治理架構，其中包含 CSR 委員會。然而目前法規無強制要求公司成立 CSR 委員會，更無要求其委員應該由何人擔任。目前鮮少研究在探討何項因素會影響公司 CSR 治理，因此想知道董事會特性是否會對公司 CSR 治理有所影響。本研究特別使用董事會規模、獨立董事、女性董事、董事兼任經理人、董事會開會次數作為董事會特性之代理變數，探討是否會影響公司成立 CSR 委員會與 CSR 委員會主席是否為董事成員擔任。本研究取自 2014 至 2017 年受法規須強制揭露 CSR 報告書之公司為樣本，共計 1084 間。研究結果顯示，女性董事較會促使公司成立 CSR 委員會;此外，董事會規模、獨立董事、董事兼任經理人之變數與 CSR 委員會主席為董事會成員有正向關係。

摘要(英)

In order to have good corporate social responsibility (CSR) performance, it is necessary to have a good CSR governance structure, including the CSR committee. However, the current regulations do not require the company to set up a CSR committee, and there is no requirement for who should be a member. At present, few studies are discussing what factors will affect the company′s CSR governance, so I want to know whether the characteristics of the board will have an impact on the company′s CSR governance. This study specifically uses the size of the board of directors, independent directors, female directors, duality, and the number of board meetings as the proxy variables of the board characteristics to explore whether it will affect whether the company′s establishment of the CSR committee and the chairman of the CSR committee is a member of the board of directors. This study is based on a sample of companies with mandatory disclosure of CSR reports from 2014 to 2017, for a total of 1084. The results of the study show that female directors will prompt the company to establish a CSR committee; in addition, the size of the board of directors, the number of independent directors, duality are positively related to the chairman of the CSR committee.

關鍵字(中)

★ 企業社會責任
★ 企業社會責任委員會
★ 企業社會責任委員會主席
★ 董事會會特性
★ 董事會規模
★ 獨立董事
★ 女性董事
★ 董事兼任經理人
★ 董事會開會次數

關鍵字(英)

★ Corporate Social Responsibility
★ Corporate Social Responsibility Committee
★ Chairman of Corporate Social Responsibility Committee
★ Characteristics of Board Directors
★ Board Size
★ Independent Directors
★ Female Directors
★ Duality
★ Number of board meetings

論文目次

摘要 i
Abstract ii
誌謝詞 iii
目錄 iv
表目錄 iv
一、緒論 1
二、文獻探討與假說發展 4
三、研究設計 9
3-1 研究期間、樣本選取與資料來源 9
3-2 變數衡量 9
3-2-1 應變數-企業社會責任治理 9
3-2-2 自變數-董事會特性 10
3-2-3 控制變數 11
3-3 研究模型 11
四、實證結果 14
4-1 樣本與敘述統計分析14
4-2 相關係數分析 19
4-3 迴歸分析 22
4-4 額外分析 24
五、結論與建議 26
5-1 研究結論與貢獻 26
5-2 研究限制與建議 29
附錄 30
參考文獻 31

參考文獻

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指導教授

陳建中(Chien-Chung Chen)

審核日期

2019-7-30

推文