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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/79533

    Title: 經理人文化認同與公司CSR政策執行之關聯性-以S&P500指數上市公司為例
    Authors: 廖妍婷;Liao, Yan-Ting
    Contributors: 財務金融學系
    Keywords: 文化維度;經理人文化;企業社會責任
    Date: 2019-03-07
    Issue Date: 2019-04-02 14:46:11 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本文主張經理人不同的文化背景以及生涯經歷會影響公司在社會企業社會責任(Corporate Social Responsibility, CSR)相關政策並檢驗經理人生涯三階段的論點,分別是出生階段、大學階段以及工作階段(以前一份工作為代表),此作法可解答經理人與CSR決策相關之文化認同於生涯何階段形成,並在實證上改進現有以國籍為主的分類方式。
    ;This paper finds that CEO’s cultural identity formed in different life stages affects his/her firm’s Corporate Social Responsibility (CSR) decisions. I examine CEO’s cultural identity formed in three different stages throughout his/her life: We childhood stage, college stage, and working stage (use the last job before current position). With this empirical design, I can answer which stage is the most relevant in forming cultural identity which affects CSR policies and I provide an improvement over the commonly used method according to nationality.
    Utilizing Hofstede and Schwartz’s cultural dimensions to identify the CEO and the firm’s cultural identity, I confirm that the CEO’s culture identity has impact on the CSR policies in addition to the firm’s cultural identity. Furthermore, the CEO’s cultural identity is not constant over time and the cultural identity formed in college stage has more impact. I found that Power distance is positively correlated with the CSR policies in all three stages, and the Uncertainty avoidance is positively related to the CSR policies at the college stage and working stage. Harmony is positively related to the CSR policies in childhood stage and college stage; Indulgence is negatively related to the CSR policies at college stage and working stage, Individualism and Masculinity is negatively related to CSR policies in college stage and Embeddedness is negatively related to CR policies in childhood stage. The effect is stronger for some culture dimensions when the CEO is also the chairman of the board. Lastly, I selected appropriate instrument variables and ran two-stage regressions to confirm the above findings. The results regarding Individualism are robust in all three stages; the results of Power Distance reverse sign in working stage; the results of Embeddedness (Harmony) remain only in college stage.
    Appears in Collections:[財務金融研究所] 博碩士論文

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