衝突礦產揭露對企業績效影響之評估;The Impact of Conflict Minerals Disclosure on Corporate Performance

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > Electronic Thesis & Dissertation > Item 987654321/83395

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/83395

Title:	衝突礦產揭露對企業績效影響之評估;The Impact of Conflict Minerals Disclosure on Corporate Performance
Authors:	陳謙儀;Chen, Chien-I
Contributors:	企業管理學系
Keywords:	衝突礦產;企業社會責任;麥氏生產力指數;資料包絡分析;績效評估;Conflict Minerals;Corporate Social Responsibility;Malmquist Productivity Index;Data Envelopment Analysis;Performance Measurement
Date:	2020-07-23
Issue Date:	2020-09-02 15:34:59 (UTC+8)
Publisher:	國立中央大學
Abstract:	近年來衝突礦產 (Conflict Minerals)引發諸多議題，如非法軍事部隊剝削、強姦、童工僱用等侵犯人權，國際間逐漸重視衝突礦產情況下所開採的礦產。美國政府於2010年頒布多德-法蘭克華爾街改革暨消費者保護法，當中第1502條規定上市企業需執行衝突礦產揭露，即對外公布供應鏈中衝突礦產的使用情形以及後續處理方式。本研究建構了兩階段的整合式模型，第一階段使用了共同邊界麥氏生產力指數 (Metafrontier Malmquist Productivity Index, MMPI) 探討受衝突礦產揭露影響的74家企業於研究期間 (2009年至2017年)的績效影響，再依照企業性質劃分為電子業、國防航太業、汽車業和珠寶業等四個群組進行跨群組之間的比較，最後使用衝擊反應函數分析衝突礦產揭露對於生產力的遞延效果；第二階段使用羅吉斯迴歸探討績效值和內部實施策略、外部壓力等因素之間的關聯。研究結果顯示實施衝突礦產揭露並不會影響整體企業績效；在未造成負面經濟影響的情況下，還幫助了剛果地區的人權問題改善。研究結果可提供鼓勵企業將衝突礦產揭露計畫納入企業策略當中。;In recent years, Conflict Minerals has caused many issues such as the exploitation of illegal military forces, rapes, child labor, and other human rights violations. The International community pays more and more attention to minerals mined in conflict situations. The US government promulgated the Dodd-Frank Wall Street Reform and Consumer Protection Act in 2010. Section 1502 mandates certain US-listed companies to implement conflict mineral disclosure, that is, to publicize the use of conflict minerals in the supply chain and subsequent treatment methods. This study constructed a two-stage integrated model. In the first stage, Metafrontier Malmquist Productivity Index (MMPI) is used to evaluate the performance change of 74 global companies under the influence of conflict minerals disclosure from 2009 to 2017 .Then, samples of global companies is divided into four groups for cross-group performance comparison : electronics, aerospace and defense, automotive, and jewelry. Finally, Impulse Response Function is used to analyze time lag effect of conflict mineral disclosure on performance ; The second stage uses Logistic regression to explore the relationship between performance and internal implementation strategies, external pressure and other factors. The results of the study show that the implementation of conflict mineral disclosure will not affect the overall corporate performance. It has helped to improve the human rights issues in the Congo region without causing negative economic impact. The results of the study can provide incentives for companies to incorporate conflict mineral disclosure into their corporate strategies.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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