高階薪酬結構對企業社會責任實踐的影響

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姓名

達文祺(Wen Chi Da) 查詢紙本館藏

畢業系所

人力資源管理研究所在職專班

論文名稱

高階薪酬結構對企業社會責任實踐的影響
(The Impact of Executive Compensation on Corporate Social Responsibility Implementation)

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摘要(中)

企業社會責任績效是企業檢視追求永續經營成果的一個客觀指標，但實踐企業社會責任帶來眾多利益，並非一蹴可幾，甚需犧牲短期利益以獲得長期利益。而經理人與所有權人間存在者代理問題。為了降低這個現象，薪酬契約向來是用以解決代理問題的一個手段，避免經理人追求短期績效而犧牲長期利益。薪資結構的設計，會趨使經理人關注在不同的地方, 進而影響短期或長期績效的實現。
為了進一步了解企業社會責任績效與高階薪酬間的關連性，本研究以台灣上市上櫃公司並公開其企業社會責任報告書者為研究對象，以台灣經濟新報(TEJ)資料庫、公開資訊觀測站，收集2006年至2011年台灣上市上櫃公司的高階經營團隊薪酬資料與企業社會責任資料進行實證分析。使用panel data，採用隨機效果進行迴歸分析，以驗證研究中所提出的各項假設支持與否進行檢驗。本研究實證結果發現高階薪酬結構之固定薪酬與長期激勵薪酬對企業社會責任績效具有顯著的正面影響。

摘要(英)

CSR performance is an objective indicator to review that company achieve to corporate sustainability or not. The benefit from practicing CSR is not easy to obtain. Even need to sacrifice short-term benefits for the long-term gains. However, there is an agency problem between CEO and shareholders. In order to reduce the agency problem, compensation contract is a good tool to save agency problem and avoid CEO pursues short-term performance rather than the long-term gains. The design of compensation structure will attract CEO to care for different targets and impacts to achieve short-term or long-term performance.
In order to understand the relationship between CSR performance and CEO compensation, the sample comes from the publicly listed companies in Taiwan and public their Corporate Social Responsibility report. The variables data comes from the Taiwan Economic Journal (TEJ) database and M.O.P.S. to collect CEO compensation and CSR reports during 2006 to 2011. This study will discuss the hypothesis by using panel data random effect regression to examine the impact of CEO compensation and CSR performance. The results show that there are significantly positive relation between fix executive compensation to CSR and long-term incentive to CSR.

關鍵字(中)

★ 企業社會責任績效
★ 高階薪酬結構

關鍵字(英)

★ Corporate Social Responsibility performance
★ CEO compensation structure

論文目次

目錄
中文摘要 ....................................................Ⅰ
英文摘要 ....................................................Ⅱ
誌謝 ........................................................Ⅲ
目錄 ........................................................IV
表目錄 ......................................................Ⅵ
圖目錄 ......................................................Ⅶ
第壹章緒論 1
第一節研究動機 1
第二節研究目的 2
第貳章文獻探討 3
第一節企業社會責任 3
第二節高階薪酬結構 10
第三節高階薪酬結構與企業社會責任績效 15
第叁章研究方法 18
第一節研究架構 18
第二節樣本資料 18
第三節變數定義 21
第四節分析方法 26
第肆章研究結果 27
第一節敘述性統計與相關性分析 27
第二節隨機效果迴歸分析 31
第伍章結論 35
第一節研究發現與討論 35
第二節管理意涵 36
第三節研究限制與未來研究方向 37
參考文獻 39

參考文獻

參考文獻
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三、網路部份
1. 台灣企業社會責任協會
http://www.csrtaiwan.org/
2. 經濟部台灣企業社會責任
http://csr.moea.gov.tw/
3. FTSE4GOOD
http://www.ftse.com/Indices/FTSE4Good_Index_Series/index.jsp
4. KLD
http://www.msci.com/products/esg/
5. OECD
http://www.oecd.org/
6. Oekom Research
http://www.oekom-research.com/index_en.php

指導教授

劉念琪

審核日期

2013-7-22

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