參考文獻 |
[1] Dahlsrud, A. “How corporate social responsibility is defined: an analysis of 37 definitions”, Corporate social responsibility and environmental management, 15(1), 1-13,2008.
[2] Lee, K.-H., Min, B., & Yook, K.-H. “The impacts of carbon (CO2) emissions and environmental research and development (R&D) investment on firm performance.” International Journal of Production Economics, 167, 1-11,2015. doi:10.1016/j.ijpe.2015.05.018
[3] McWilliams, A., & Siegel, D. J. S. m. j. “Corporate social responsibility and financial performance: correlation or misspecification?”, 21(5), 603-609,2000.
[4] Wang, L., Li, S., & Gao, S. “Do Greenhouse Gas Emissions Affect Financial Performance? - an Empirical Examination of Australian Public Firms.” Business Strategy and the Environment, 23(8), 505-519,2014. doi:10.1002/bse.1790
[5] Lambert, R. A., & Larcker, D. F. , “An analysis of the use of accounting and market measures of performance in executive compensation contracts. ”, Journal of Accounting research, 85-125,1987.
[6] Ağan, Y., Kuzey, C., Acar, M. F., & Açıkgöz, A. , “The relationships between corporate social responsibility, environmental supplier development, and firm performance. ”, Journal of Cleaner Production, 112, 1872-1881,2016.
[7] Balabanis, G., Phillips, H. C., & Lyall, J. , “Corporate social responsibility and economic performance in the top British companies: are they linked?. ”, European business review, 98(1), 25-44,1998.
[8] Crifo, P., Diaye, M. A., & Pekovic, S. , “CSR related management practices and firm performance: An empirical analysis of the quantity–quality trade-off on French data. ”, International Journal of Production Economics, 171, 405-416,2016.
[9] Ding, D. K., Ferreira, C., & Wongchoti, U. , “Does it pay to be different? Relative CSR and its impact on firm value. ”, International Review of Financial Analysis, 47, 86-98,2016.
[10] Brammer, S., & Millington, A. (2008). Does it pay to be different? An analysis of the relationship between corporate social and financial performance. ”, Strategic Management Journal, 29(12), 1325-1343,2008.
[11] Esteban-Sanchez, P., de la Cuesta-Gonzalez, M., & Paredes-Gazquez, J. D. , “ Corporate social performance and its relation with corporate financial performance: International evidence in the banking industry. ”, Journal of cleaner production, 162, 1102-1110,2017.
[12] Gallardo-Vázquez, D., & Sanchez-Hernandez, M. I. , “Measuring Corporate Social Responsibility for competitive success at a regional level. ”, Journal of Cleaner Production, 72, 14-22,2014.
[13] Isaksson, L. E., & Woodside, A. G. , “Modeling firm heterogeneity in corporate social performance and financial performance. ”, Journal of Business Research, 69(9), 3285-3314,2016.
[14] Lee, S., Seo, K., & Sharma, A. , “Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices. ”, Tourism management, 38, 20-30,2013.
[15] Pätäri, S., Arminen, H., Tuppura, A., & Jantunen, A. , “Competitive and responsible? The relationship between corporate social and financial performance in the energy sector. ”, Renewable and Sustainable Energy Reviews, 37, 142-154,2014.
[16] Wang, Z., & Sarkis, J. , “Corporate social responsibility governance, outcomes, and financial performance. ”, Journal of Cleaner Production, 162, 1607-1616,2017.
[17] Qiu, Y., Shaukat, A., & Tharyan, R. , “ Environmental and social disclosures: Link with corporate financial performance. ”, The British Accounting Review, 48(1), 102-116,2016.
[18] Iatridis, G. E. , “Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. ”, Emerging Markets Review, 14, 55-75,2013.
[19] Braam, G. J., de Weerd, L. U., Hauck, M., & Huijbregts, M. A. , “Determinants of corporate environmental reporting: The importance of environmental performance and assurance. ”, Journal of cleaner production, 129, 724-734,2016.
[20] Moneva, J. M., & Ortas, E. , “Corporate environmental and financial performance: a multivariate approach. ”, Industrial Management & Data Systems, 110(2), 193-210,2010.
[21] Molina-Azorín, J. F., Claver-Cortés, E., López-Gamero, M. D., & Tarí, J. J. , “Green management and financial performance: a literature review. ”, Management Decision, 47(7), 1080-1100,2009.
[22] Wang, L., Li, S., & Gao, S. , “Do greenhouse gas emissions affect financial performance?–an empirical examination of Australian public firms. ”, Business Strategy and the Environment, 23(8), 505-519,2014.
[23] Iwata, H., & Okada, K. , “How does environmental performance affect financial performance? Evidence from Japanese manufacturing firms. ”, Ecological Economics, 70(9), 1691-1700,2011.
[24] Delmas, M. A., Nairn-Birch, N., & Lim, J. , “Dynamics of environmental and financial performance: The case of greenhouse gas emissions. ”, Organization & Environment, 28(4), 374-393,2015.
[25] Russo, M. V., & Fouts, P. A. , “A resource-based perspective on corporate environmental performance and profitability. ”, Academy of management Journal, 40(3), 534-559,1997.
[26] Sariannidis, N., Zafeiriou, E., Giannarakis, G., & Arabatzis, G. , “ CO2 emissions and financial performance of socially responsible firms: an empirical survey. ”, Business Strategy and the Environment, 22(2), 109-120,2013.
[27] Ganda, F., & Milondzo, K., “The Impact of Carbon Emissions on Corporate Financial Performance: Evidence from the South African Firms.”, Sustainability, 10(7), 2398,2018.
[28] Brown, L. D., & Caylor, M. L. , “Corporate governance and firm performance,2004.
[29] Lausten, M. , “CEO turnover, firm performance and corporate governance: empirical evidence on Danish firms.”, International Journal of Industrial Organization, 20(3), 391-414,2002.
[30] Reddy, K., Locke, S., & Scrimgeour, F. , “The efficacy of principle-based corporate governance practices and firm financial performance: An empirical investigation. ”, International Journal of Managerial Finance, 6(3), 190-219,2010.
[31] Jamali, D., Safieddine, A. M., & Rabbath, M., “Corporate governance and corporate social responsibility synergies and interrelationships. ”, Corporate Governance: An International Review, 16(5), 443-459,2008.
[32] Tehranian, H., Cornett, M. M., Marcus, A. J., & Saunders, A. , “Earnings management, corporate governance, and true financial performance,2006.
[33] Jo, H., & Harjoto, M. A. , “Corporate governance and firm value: The impact of corporate social responsibility. ”, Journal of business ethics, 103(3), 351-383,2011.
[34] Carter, D. A., Simkins, B. J., & Simpson, W. G, “Corporate governance, board diversity, and firm value. ”, Financial review, 38(1), 33-53,2003.
[35] Wagner, M., Van Phu, N., Azomahou, T., & Wehrmeyer, W, “The relationship between the environmental and economic performance of firms: an empirical analysis of the European paper industry. ”, Corporate Social Responsibility and Environmental Management, 9(3), 133-146,2002.
[36] González-Benito, J., & González-Benito, Ó. , “ Environmental proactivity and business performance: an empirical analysis. ”, Omega, 33(1), 1-15,2005.
[37] Cohen, M. A., Fenn, S., & Naimon, J. S. , “Environmental and financial performance: are they related?. ”, Investor Responsibility Research Center, Environmental Information Service,1995.
[38] Russo, M. V., & Fouts, P. A. , “A resource-based perspective on corporate environmental performance and profitability. ”, Academy of management Journal, 40(3), 534-559,1997.
[39] King, A., & Lenox, M, “Exploring the locus of profitable pollution reduction. ”, Management Science, 48(2), 289-299,2002.
[40] Wahba, H. , “ Exploring the moderating effect of financial performance on the relationship between corporate environmental responsibility and institutional investors: Some Egyptian evidence ”, Corporate Social Responsibility and Environmental Management, 15(6), 361-371,2008.
[41] Padgett, R. C., & Galan, J. I. , “The effect of R&D intensity on corporate social responsibility. ”, Journal of Business Ethics, 93(3), 407-418,2010.
[42] Kothari, S. P., & Zimmerman, J. L. , “ Price and return models. ”, Journal of Accounting and economics, 20(2), 155-192,1995.
[43] Berger, P. G., & Ofek, E , “Diversification′s effect on firm value. ”, Journal of financial economics, 37(1), 39-65,1995.
[44] McConnell, J. J., & Servaes, H, “Additional evidence on equity ownership and corporate value. ”, Journal of Financial economics, 27(2), 595-612,1990.
[45] Gompers, P., Ishii, J., & Metrick, A, “Corporate governance and equity prices. ”, The quarterly journal of economics, 118(1), 107-156,2003.
[46] Kaplan, R. S., & Norton, D. P., “Using the balanced scorecard as a strategic management system”,1996.
[47] Elsayed, K., & Paton, D, “The impact of environmental performance on firm performance: static and dynamic panel data evidence.”, Structural change and economic dynamics, 16(3), 395-412,2005.
[48] Hart, S. L., & Ahuja, G, “Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance.”, Business strategy and the Environment, 5(1), 30-37,1996.
[49] Azomahou, T., Van, P. N., & Wagner, M, “Determinants of environmental and economic performance of firms: An empirical analysis of the European paper industry.”, Center for Sustainability Management,2001.
[50] Dowell, G., Hart, S., & Yeung, B., “Do corporate global environmental standards create or destroy market value?.”, Management science, 46(8), 1059-1074,2000.
[51] Preston, L. E., & O′bannon, D. P. ,“The corporate social-financial performance relationship: A typology and analysis.”, Business & Society, 36(4), 419-429, 1997.
[52] Carroll, A. B., “A three-dimensional conceptual model of corporate performance.”, Academy of management review, 4(4), 497-505, 1979.
[53] Carroll, A. B., “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders.”, Business horizons, 34(4), 39-48, 1991.
[54] 林俊傑,「公司治理評鑑與財務績效及公司價值之關聯性探討:以台灣上市櫃企業公司治理評鑑為例」,商略學報,第10卷第1期,23頁-46頁,2018。
[55] 張育琳,「碳排放量、綠化投資策略與公司績效」,管理與系統,第廿三卷第二期197-222 頁,2016。
[56] 陳欽春,「企業與社會的鑲嵌與接軌:企業社會責任的省思」,2006。
[57] 沈中華、張元,「企業的社會責任為可以改善財務績效嗎?-以英國 FTSE 社會責任指數為例」,經濟論文,36卷3期,339頁-385頁,2008。
[58] 葉金成、李冠豪,「盈餘與股價因果關係之實證研究」,當代會計,第二卷第一期,18頁-38頁,2001。
[59] 葉銀華、邱顯比,「資本結構, 股權結構與公司價值關聯性之實證研究: 代理成本理論」,1996。
[60] 張恩浩,「研究發展之影響因素及其與績效關係之研究」,國立台灣大學,碩士論文,1991。
|