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。 本研究樣本主要分別來自兩個來源，首先，在企業社會責任落實部分之樣本是來自2010年至2014年間出版企業社會責任報告書之上市上櫃企業，刪除掉金融業後，共有72家企業，251筆資料；再來，家族企業以及企業治理構面兩部分之樣本則是根據2009年至2013年間自台灣經濟新報資料庫中取得。再從前述有發行企業社會責任報告書之企業選取，經交叉配對結果，最終研究樣本數為232筆資料。 本研究結果顯示台灣家族企業與企業社會責任落實在企業治理、多元化、員工關係以及環境責任構面上為負向關聯。而公司治理變項對於家族企業與企業社會責任落實在多元化構面中具干擾效果，其中交叉持股會弱化其負向關聯；家族成員為經理人則會強化其負向關聯。 ;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.
