| DC 欄位 |
值 |
語言 |
| DC.contributor | 財務金融學系 | zh_TW |
| DC.creator | 曹晏寧 | zh_TW |
| DC.creator | Yen-Ning Tsao | en_US |
| dc.date.accessioned | 2020-7-10T07:39:07Z | |
| dc.date.available | 2020-7-10T07:39:07Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=107428007 | |
| dc.contributor.department | 財務金融學系 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 本研究主要探討企業參與CSR活動之動機並結合利害關係人與公司營運衝擊的互動關係，透過兩者資訊尋找對公司價值之關聯性。首先在判斷企業執行CSR活動之動機分類，以企業是否自願發布CSR報告書為篩選因子，判斷企業是否主動積極執行CSR活動，以滿足利害關係人之期待，進而提升公司價值。接著蒐集重大議題矩陣所揭露之利害關係人與公司營運衝擊的互動關係。第一部分為利害關係人與公司營運衝擊程度議題的一致性比例，表示企業與利害關係人雙方對於議題相等重視之程度。第二部分為側重於公司營運衝擊議題之比例，表示企業專注於公司營運衝擊較大之議題的程度，透過矩陣資訊並結合前述之CSR動機分類後，尋找屬於企業最合適CSR策略，並有效提升企業之公司價值。
本研究蒐集2008年至2017年間台灣所有發行CSR報告書之樣本，並擷取CSR報告書所有已揭露之重大議題矩陣後進行分析。研究結果顯示：第一，若企業自願發行CSR報告書，代表企業願意主動參與CSR活動，將為公司營運帶來外部效益進而提升公司價值；第二，若非自發性參與CSR活動之企業側重於雙方議題關注之一致性，將有效提升公司價值。第三，若屬於自發行參與CSR活動之企業側重於對公司營運影響較大之議題，亦能有效提升公司價值。 | zh_TW |
| dc.description.abstract | In this paper, I study how the motivation of company’s CSR activities which combines the interaction between stakeholders and the impact on the company′s operation, affects the company′s value. This paper uses whether companies voluntarily publish CSR reports as a screening factor to determine whether companies actively implemented CSR activities. I expect that the voluntary CSR activities will enhance the company value. Then I collect the information regarding the interaction between the stakeholders and the impact on company′s operation revealed by the materiality matrix. The first information is the consistency ratio between the stakeholders and the company. The second information is the level of proportion in the impact on company’s operation. Through the combination of the two information and the motivation of CSR activities, the most suitable CSR strategy for the company is found to enhance the firm′s value.
I collect a sample of all CSR reports and materiality matrices issued in Taiwan from 2008 to 2017. My findings are as follow . First, if a company voluntarily issues a CSR report, it represents that the company is willing to actively participate in CSR activities, which will bring external benefits to the company′s operations and thereby enhance the firm′s value; Second, if the companies that are not voluntarily participating in CSR activities focus on the consistency of both parties will effectively enhance the firm′s value. Third, if the company that voluntarily participate in CSR activities focuses on issues that impact on the company′s operations more, it can also enhance firm′s value. | en_US |
| DC.subject | 企業社會責任 | zh_TW |
| DC.subject | 公司價值 | zh_TW |
| DC.subject | Corporate Social Responsibility | en_US |
| DC.subject | Firm Value | en_US |
| DC.title | 企業執行CSR之策略與公司價值之關聯性 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |