經理人特質對於企業社會責任影響：女性董事之調節效果

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姓名

徐德丞(Te-Chang Hsu) 查詢紙本館藏

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會計研究所

論文名稱

經理人特質對於企業社會責任影響：女性董事之調節效果
(The Impact of Manager′s Characteristics on Corporate Social Responsibility：The Moderating Effect of Female Directors)

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至系統瀏覽論文 (2026-6-1以後開放)

摘要(中)

本研究探討三項經理人特質對企業社會責任（CSR）之關係，同時進一步探討女性董事對經理人特質與企業社會責任關係之調節效果。以2015年至2020年於臺灣經濟新報資料庫（TEJ）之上市櫃公司為研究對象，實證結果發現：(1)當企業經理人為女性時，較會從事外部企業社會責任。(2)當企業經理人任期（年資）越高時，較不注重內部企業社會責任。(3)當企業經理人具有過度自信傾向時，愈有可能投入外部企業社會責任與忽視內部企業社會責任（員工層面）。(4)董事會的女性董事是會強化女性經理人對外部企業社會責任之正向影響。

摘要(英)

This study explores the relationship between three manager’s characteristic and corporate social responsibility (CSR), and further explores the moderating effect of female directors on the relationship between manager’s characteristic and corporate social responsibility. Taking listed companies in Taiwan during 2015 to 2020 from Taiwan Economic Journal (TEJ) as research sample, the empirical results found that: (1) When corporate managers are female, they are more likely to engage in external corporate social responsibility. (2) The higher the tenure (seniority) of corporate managers is, the less attention they pay to internal corporate social responsibility. (3) When corporate managers tend to be overconfident, they are more likely to invest in external corporate social responsibility and ignore internal corporate social responsibility (employee level). (4) Female directors on the board will reinforce the positive impact of female managers on external CSR.

關鍵字(中)

★ 企業社會責任
★ 經理人特質
★ 女性經理人
★ 任期
★ 年資
★ 過度自信
★ 女性董事

關鍵字(英)

論文目次

摘要 i
ABSTRACT ii
致謝 iii
壹、緒論 1
貳、文獻探討與假說發展 3
2.1經理人特質與企業社會責任的關聯性 3
2.1.1性別 3
2.1.2年資－任期 4
2.1.3過度自信 5
2.2女性董事之調節效果 6
參、研究方法與資料來源 7
3.1研究對象與資料來源 7
3.2變數定義 7
3.2.1應變數－企業社會責任 7
3.2.2自變數－經理人特質 9
3.2.3調節變數 10
3.2.4控制變數 10
3.3研究模型 13
肆、實證結果與分析 14
4.1敘述性統計 14
4.2相關係數分析 15
4.3實證結果 17
4.3.1性別與企業社會責任 17
4.3.2任期與企業社會責任 20
4.3.3過度自信經理人與企業社會責任 22
4.4敏感性分析 22
4.4.1女性董事衡量之替換－女性董事人數 22
4.4.2全部特質與企業社會責任 25
4.4.3性別之傾向配對測試（Propensity Score Matching，PSM） 27
伍、結論 29
5.1結論 29
5.2研究限制與建議 30
參考文獻 31

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指導教授

劉乃熒

審核日期

2022-6-29

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