| dc.description.abstract | In recent years, although people enjoy the technology and affluent life with the highly developed global economy, it cause much serious environmental pollution and ecological damage. Therefore, the concept of corporate social responsibility (CSR) has gradually been valued by the public. In the past, many studies had discussed the factors that affected companies′ willingness to fulfill their social responsibilities. The corporate governance model was the subject of general discussion. Among the factors affecting corporate governance, the design of compensation strategies was an important issue. However, when the past scholars used the design of compensation strategies to explore the impact of corporate social responsibility practices, most of them emphasized the salary of senior managers or their internal level salary gap. They rarely expanded this issue to compare with general employees. Therefore, the purpose of this study is to investigate the impact of vertical pay dispersion between high-level managers and general-level employees on corporate social responsibility behavior.
This study is mainly to collect data in two phases. In the first phase, the salary data of high-level managers and general-level employees of listed companies from 2011 to 2015 would be collected to calculate the vertical pay dispersion. In the second phase, we used the corporate social responsibility reports which published by the company from 2012 to 2016. The results of the first and second phases would be processed by Panel Data method. The final number of valid samples is 1,100, including 396 listed counter companies.
This study confirms that the internal vertical pay dispersion of the enterprise only has a positive significant effect on the positive corporate social responsibility behavior, and has no significant influence on the negative social responsibility behavior and the corporate social responsibility award. | en_US |