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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89669

    Title: 女性董事對企業社會責任治理之影響: 三種董事角色截然不同?;The Impacts of the Female Directors on Governance of Corporate Social Responsibility: Are the Three Roles of Directors entirely different?
    Authors: 蔡芷如;Tsai, Chih-Ju
    Contributors: 會計研究所
    Keywords: 企業社會責任治理;女性董事;內部女性董事;灰色女性董事;獨立女性董事;Corporate Social Responsibility Governance;Female Directors;Inside Female Directors;Grey Female Directors;Independent Female Directors
    Date: 2022-07-07
    Issue Date: 2022-10-04 11:51:47 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 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?
    ;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.
    Appears in Collections:[會計研究所 ] 博碩士論文

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