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姓名 周義雄(Yi-Syong Jhou)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 溫室氣體排放揭露程度與企業社會責任、財務績效關係之探討-以台灣上市櫃公司為例
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摘要(中) 我國自2014年金管會因應食安問題、環境污染及加強公司治理,強制部分企業應出具企業社會責任報告書。本研究依《天下雜誌》之天下企業公民獎作為企業社會責任績效,探討台灣上市櫃公司對於企業社會責任報告書中的溫室氣體排放揭露程度是否影響企業社會責任績效及企業財務績效,研究期間為2014年至2017年,樣本數共828家企業。
實證結果發現:溫室氣體排放揭露程度愈多的企業其企業社會責任績效愈好;溫室氣體排放揭露程度越高的企業其財務績效越差。
綜合上述,由於我國在企業社會責任議題上仍屬萌芽階段,企業仍在投入成本階段,要達到預期效益是需要長期時間的,但由研究樣本2014年至2017年之企業社會責任報告書顯示,溫室氣體排放揭露的透明度逐漸提高,對於利害關係人的資訊不對稱有所幫助。
摘要(英) Owing to food safety problems, environmental pollution and strengthening corporate governance, the Financial Supervisory Commission has forced some enterprises to issue corporate social responsibility reports in Taiwan. This study uses “CommonWealth Magazine Corporate Citizen Award” in order to proxy the CSR performance, and aims at exploring the relationships of corporate social responsibility, the degree of disclosure in greenhouse gas emissions, and financial performance. A sample of 276 observations are categorized as "CommonWealth Magazine Corporate Citizen Award top 100" from 2014 to 2017. In addition, 552 observations are described as non-CSR enterprises.
The results show that the relationship between the degree of disclosure in greenhouse gas emissions and corporate social responsibility performance is significantly positive; nevertheless, the effect of the degree of disclosure in greenhouse gas emissions on financial performance is significantly negative.
In summary, since the research on corporate social responsibility issues is in its infancy in Taiwan, the companies are still in the cost stage. It takes a long time to achieve the expected benefits, but the research samples show that the transparency of greenhouse gas emissions is gradually increasing, which helps the information asymmetry of stakeholders in the CSR Report 2014-2017.
關鍵字(中) ★ 企業社會責任
★ 溫室氣體排放揭露
★ 財務績效
★ 企業社會責任報告書
關鍵字(英) ★ Corporate Social Responsibility
★ Disclosure of Greenhouse Gas Emissions
★ Financial Performance
★ Corporate Social Responsibility Report
論文目次 摘要 i
Abstract ii
目錄 iii
表目錄 v
圖目錄 vi
一、緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 研究貢獻 2
1-4 研究流程 2
二、文獻探討與假說發展 3
2-1 企業社會責任的意涵 3
2-1-1 企業社會責任的意義 3
2-1-2 企業社會責任報告書 5
2-1-3 企業社會責任與財務績效變數 5
2-2 環境面資訊的揭露 7
2-2-1 環境面資訊的揭露與企業社會責任績效 7
2-2-2 環境面資訊的揭露與財務績效變數 8
三、研究設計及方法 11
3-1 樣本選取與資料來源 11
3-1-1 研究期間與樣本選取 11
3-1-2 資料來源 12
3-1-3 樣本分布 12
3-2 變數的操作性說明與定義 14
3-2-1 企業社會責任績效定義 14
3-2-2 溫室氣體排放揭露程度定義 14
3-2-3 財務績效變數定義 15
3-2-4 控制變數定義 16
3-3 研究模型 17
四、實證結果與分析 21
4-1 企業溫室氣體排放程度的分析 21
4-2 敘述性統計 23
4-3 Pearson相關性分析 24
4-4 實證結果分析 26
4-4-1 企業社會責任績效檢定 26
4-4-2 CSR績效四構面評分之迴歸分析 28
4-4-3 財務績效變數之實證迴歸分析 29
4-5 增額測試 31
五、結論與建議 33
5-1 研究結論與貢獻 33
5-2 研究限制與建議 35
參考文獻 36
參考文獻 中文部分
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指導教授 蔡文賢(Wen-Hsien Tsai) 審核日期 2019-6-20
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