隨著國際提倡兩性平權，各國政府開始要求企業董事會納入女性董事，既有文獻也證實女性董事相較男性董事更願意落實CSR。然而，過去研究通常預設所有女性董事都能獲得該職位的實質權力，但未考慮是否所有女性董事皆能符合假設。是故，本研究將女性董事劃分為內部女性董事、灰色女性董事、獨立女性董事三類，欲從這三種女性董事角色的角度探究其對CSR治理架構決策之影響是否截然不同？ 本研究以我國2014年至2020年強制揭露CSR報告書之上市公司為研究對象，實證結果發現，同為內部董事時，女性具有管理職能上之實質權力，在決策上有充分的管理能力及領導能力，較男性董事更能影響企業設置CSR治理架構之決策；而同為灰色（獨立）董事時，女性未具有管理職能上之實質權力，易受到象徵性問題或亞洲集體主義文化的影響，使其無法發揮功能；此外，同為女性董事，內部董事的執行效果與灰色（獨立）董事的監督效果相比，前者對企業設置CSR治理架構之決策帶來更佳影響。 綜合上述，本研究結論為：相較於男性，女性對CSR之影響，在擔任不同角色董事時確有差異；此影響在內部董事具有正面效果，而灰色（獨立）董事則產生負面效果，代表女性董事對CSR之影響不僅與董事性別有關，其所扮演之董事角色也同樣重要；另外，本研究亦支持女性對於CSR之影響，三種董事角色間的主要差異在於董事之執行效果，意味著女性擔任內部董事之執行效果有助於CSR。因此，本研究主要貢獻為促進董事會多元化文獻的發展，並能促使企業日後選任女性董事時，思考女性於董事職位能否獲得實質權力。 ;With the advocacy of gender equality, many governments start to require companies to have female directors on boards of directors. Existing literatures have confirmed that female directors are more willing to implement CSR. However, past researches usually assume that all female directors can obtain real power in the position, but they don’t consider different roles of female directors. Therefore, our study divides female directors into three roles. We want to know if three roles of female directors are entirely different on their decision-making about CSR governance structure? This study focuses on listed companies that have mandatory disclosure of CSR reports in Taiwan from 2014 to 2020. The empirical results show that inside female directors have sufficient management and leadership skills in decision-making due to their real power of management functions, so they will prefer to set up CSR governance structure; On the contrary, grey (independent) female directors don’t have real power in management functions, so the both are easily influenced by tokenism or Asian collective culture. In addition, inside female directors have stronger positive effects on the enterprises than grey (independent) female directors, indicating that the executive effects outweigh the monitoring effects. Based on the above, this research proves that different roles of female directors compared with male directors have different effects on CSR. Inside female directors have positive effects, while grey or independent female directors have negative effects. It indicates the impact of female directors on CSR is not only related to the sex of directors but also the role of directors. In addition, this study also supports the impact of women on CSR and proves that the main difference between the three roles of female directors on CSR is about executive effects. Therefore, the main contribution of this study is to promote the development of the literature, and to encourage companies to consider whether women can gain substantial power in board positions when they elect female directors.
