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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/67916

    Title: 家族企業與企業社會責任落實之關聯: 以公司治理變項為干擾變數;Corporate Social Responsibility Implementation in Family Enterprises: The Moderating Roles of Corporate Governance Mechanisms
    Authors: 李昱翰;Li,Yu-han
    Contributors: 人力資源管理研究所
    Keywords: 家族企業;公司治理變項;交叉持股;家族成員為經理人;企業社會責任落實;family enterprise;corporate governance variables;intersect holdings;family members as managers;corporate social responsibility implementation
    Date: 2015-07-06
    Issue Date: 2015-09-23 10:02:50 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究目的為了解台灣家族企業與企業社會責任落實之關聯。此外,探討交叉持股以及家族成員為經理人兩不同的公司治理變項對於家族企業與企業社會責任落實之關聯的干擾效果。藉由台灣經濟新報庫資料取得企業控制型態、企業是否有交叉持股,以及企業之經理人是否為家族成員之資料,並以KLD Domini 400指數中的社區責任、企業治理、多元化、員工關係、環境責任以及企業產品六個構面作為衡量企業責任落實程度之工具進行研究分析。
    ;This research purpose is comprehend the relation between family enterprise and corporate social responsibility implementation. Besides, to discuss whether intersect holdings and family members as managers these two corporate governance variables are moderate effect the relation between family enterprise and corporate social responsibility implementation. The study use Taiwan Economic Journal(TEJ) obtained corporate control patterns, whether companies have intersect holdings, as well as whether family members as managers of information. And use six dimensions of KLD Domini 400 indicator which include community strengths, corporate governance strengths, diversity concerns, employee relations concerns, environment concerns and product strengths to measure corporate social responsibility implementation.
    Our data come from two sources. First, the measurement of CSR disclosure which is based on CSR reports of firms in Taiwanese context from 2010 to 2014, and there are altogether 72 firms, 251 data which deleted the financial industry. Second, the data of family enterprise and corporate governance variables are sourced from 2009 to 2013 in TEJ. After select from the firms which have CSR reports, the final total are 232 data.
    The result shows that family enterprise in Taiwan has positive influences on CSR implementation in the dimension of corporate governance strengths, diversity concerns, employee relations concerns and environment concerns. While corporate governance variables have moderating effects on the relation between family enterprise and corporate social responsibility implementation in the dimension of diversity concerns. Intersect holdings will weaken its negative correlation, family members as managers will strengthen its negative correlation.
    Appears in Collections:[人力資源管理研究所] 博碩士論文

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