博碩士論文 104430016 詳細資訊




以作者查詢圖書館館藏 以作者查詢臺灣博碩士 以作者查詢全國書目 勘誤回報 、線上人數:6 、訪客IP:44.200.40.195
姓名 劉哲誠(Liu-Che cheng)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例
(The Relation Between Corporate Social Responsibility Performance and CSR Report Assurance: Evidence from Taiwan)
相關論文
★ 利害關係人包容性:企業社會責任報告書揭露內容個案探討★ 盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
★ 銷管費用的成本結構-以台灣公司為例★ 代理問題、公司治理與銷管費用僵固性
★ 差異化策略對成本不對稱性之影響★ 前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析
★ 公司治理與股權結構對資訊透明度之關聯性★ 公司治理、公司避稅與現金持有
★ 台灣企業社會責任報告書自願性揭露之影響因素★ 企業社會責任與成本僵固性之關聯性-以台灣公司為例
★ 企業社會責任活動與成本僵固性之關聯──以台灣編製企業社會責任報告之公司為例★ 企業社會責任活動對股東權益報酬率、資產報酬率及股價報酬率之影響:以企業社會責任願景為調節變數
★ 企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果★ 企業社會責任治理績效與財務績效之雙向因果關係-以無形資產為中介效果
★ 企業社會責任報告書確信提供者之選擇:選擇現任財簽會計師事務所與否之影響因素★ CSR績效對CSR揭露量之影響:以社會參與面向為例
檔案 [Endnote RIS 格式]    [Bibtex 格式]    [相關文章]   [文章引用]   [完整記錄]   [館藏目錄]   至系統瀏覽論文 ( 永不開放)
摘要(中) 近年來台灣的資本市場編製企業社會責任報告書之風日漸盛行。根據前人研究發現,具第三方確信的CSR報告比不具第三方確信的CSR報告更可靠,但對於自願性尋求確信的相關文獻非常稀少。本研究透過確信邊際效益分析與IPO公司之現象,發展出CSR績效越好之公司,其確信之邊際效益更大、更會追求確信之假說。本研究先以2014年及2015年台灣上市櫃公司為樣本,手動蒐集公司CSR的績效,並透過羅吉斯迴歸分析CSR績效和CSR報告書確信。研究結果發現,公司CSR績效越好時,越會使CSR報告書經外部確信,因為其有更大的動機使其良好績效能被利害關係人相信。此外,本文也進一步研究企業確信單位的選用,發現在台灣,可能出於對專業知識的需求,CSR績效越好之企業越傾向聘請顧問公司做確信,而非會計師事務所做確信。
摘要(英) With the rising of stakeholders’ awareness of the environmental and social issues, firms in capital market not only put more efforts on social and environment strategic, but also deliver this information to their stakeholders by CSR reports. However, these booming amounts of CSR reports varied in quality. Base on previous research, CSR report has greater credibility when they’re assured. In this essay, we use marginal benefit analysis and IPO stock price premium’s phenomenon, and further conjecture that companies with better CSR performance are more likely to make their CSR report assured, due to greater marginal benefit. Through the logistic regression test, we examine 2014 to 2015, Taiwan Listed and OTC firms, find that CSR performance is positively associated with CSR report assurance. Additionally, we find that companies with better CSR performance in Taiwan are more likely to choose consultants as assurance providers, due to the demand of subject expertise.
關鍵字(中) ★ 企業社會責任
★ 企業社會責任報告書確信
★ 企業社會責任績效
關鍵字(英) ★ Corporate Social Responsibility
★ CSR report Assurance
★ CSR performance.
★ CSR
論文目次 目錄
摘要 i
Abstract ii
目錄 iii
表目錄 iv
一、緒論 1
二、文獻探討與假說發展 5
2-1 自願性企業社會責任報告書確信之決定因素 5
2-2 企業社會責任績效與企業社會責任報告書確信之關聯 7
2-3 企業社會責任報告書確信提供者之選擇 9
三、研究設計 11
3-1 樣本選取 11
3-2 羅吉斯迴歸模型 13
3-3 變數衡量 14
四、實證結果與分析 19
4-1 敘述性統計 19
4-2 迴歸結果 20
五、結論與貢獻 23
參考文獻 25
附錄1:企業社會責任績效評分內容 29
附錄2:履行企業社會責任之法規沿革 32
參考文獻
參考文獻
1 李秀英, 劉俊儒, & 楊筱翎. (2011). 企業社會責任與公司績效之關聯性.東海管理評論, 13(1), 77-111.
2 證券暨期貨月刊,2015,
3 王茂昌,2015,「環境資訊揭露具價值攸關性嗎?—以臺灣50指數企業為例」,東吳經濟商學學報,第89期:35-60。
4 俞依秀,1995,期望理論,取自:http://terms.naer.edu.tw/detail/1680949/
5 楊雅智, 2015,淺談企業社會責任之國際發展趨勢與國內推動現況, 金管會。
6 林玫均,2016,企業社會責任報告書確信與財務報表簽證之關聯. 國立政治大學會計所碩士論文。
7 CSRone,2016,台灣CSR報告量暴增 品質待提升,聯合報,取自:https://fund.udn.com/fund/story/5845/1589879
8 Abdel-khalik, A. R. 1993. Why do private companies demand an audit? A case for organizational loss of control. Journal of Accounting, Auditing & Finance 8 (Winter): 31-52
9 Adams, C. A., & Evans, R. (2004). Accountability, completeness, credibility and the audit expectations gap. The Journal of Corporate Citizenship, (14), 97.
10 Barrett, P. (2005). Sustainability reporting—The role of auditors. Commonwealth Auditors-General Conference, Wellington.
11 Beatty, R. P. (1989). Auditor reputation and the pricing of initial public offerings. Accounting Review, 693-709.
12 Borglund, T., Frostenson, M., & Windell, K. (2010). Increasing responsibility through transparency. A study of the consequences of new guidelines for sustainability reporting by Swedish state-owned companies, Stockholm.
13 Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: lessons from GRI′s sustainability reporting. Journal of cleaner production,17(6), 571-580.
14 Brown-Liburd, H., & Zamora, V. L. (2014). The role of corporate social responsibility (CSR) assurance in investors′ judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory, 34(1), 75-96.
15 Carey, P., Simnett, R., & Tanewski, G. (2000). Voluntary demand for internal and external auditing by family businesses. Auditing: A Journal of Practice & Theory, 19(s-1), 37-51.
16 Castelo Branco, M., Delgado, C., Sá, M., & Sousa, C. (2014). Comparing CSR communication on corporate web sites in Sweden and Spain. Baltic Journal of Management, 9(2), 231-250.
17 Casey, R. J., & Grenier, J. H. (2015). Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory, 34(1), 97-130.
18 Cho CH, Michelon G, Patten DM, Roberts RW (2014) CSR report assurance in the USA. An empiricalinvestigation of determinants and effects. Sustain Account Manag Policy J 5:130–148
19 Coram, P. J., Monroe, G. S., & Woodliff, D. R. (2009). The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. Auditing: A Journal of Practice & Theory,28(1), 137-151.
20 Cohen, J. R., & Simnett, R. (2014). CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory,34(1), 59-74.
21 Cheng, M. M., Green, W. J., & Ko, J. C. W. (2014). The impact of strategic relevance and assurance of sustainability indicators on investors′ decisions. Auditing: A Journal of Practice & Theory, 34(1), 131-162.
22 Choi, J-H. and Wong, T.J. (2007). Auditors’ governance functions and legal environments:an international investigation. Contemporary accounting research, 24(1), 13-46.
23 Clarkson, P. M., Y. Li, G. D. Richardso, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, organizations and society 33(4): 303–327.
24 Darnall, N., Seol, I., & Sarkis, J. (2009). Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society, 34(2), 170-187.
25 De Beelde, I., & Tuybens, S. (2015). Enhancing the credibility of reporting on corporate social responsibility in Europe. Business Strategy and the Environment, 24(3), 190-216.
26 Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The accounting review, 86(1), 59-100.
27 Futerra Sustainability Communications, SustainAbility & KPMG Global Sustainability Services. (2010). Reporting Change: Readers & Reporters Survey 2010.
28 Global Reporting Initiative (GRI). 2013. The External Assurance of Sustainability Reporting. Amsterdam,The Netherlands: GRI. Available at: https://www.globalreporting.org/resourcelibrary/GRIAssurance.pdf
29 Harrison, J. S., & Freeman, R. E. (1999). Stakeholders, social responsibility, and performance: Empirical evidence and theoretical perspectives. Academy of management Journal, 42(5), 479-485.
30 Hodge, K., Subramaniam, N., & Stewart, J. (2009). Assurance of sustainability reports:Impact on report users′ confidence and perceptions of information credibility. Australian accounting review, 19(3), 178-194.
31 Huggins, A., Green, W. J., & Simnett, R. (2011). The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?. Current Issues in Auditing, 5(2), A1-A12.
32 Knechel, W. R., Wallage, P., Eilifsen, A., & Van Praag, B. (2006). The demand attributes of assurance services providers and the role of independent accountants. International Journal of Auditing, 10(2), 143-162.
33 KPMG. 2013. KPMG International: The KPMG Survey of Corporate Responsibility Reporting2013 Available at: http://www.kpmg.com/global/en/issuesandinsights/articlespublications/corporateresponsibility/pages/corporate-responsibility-reporting-survey-2013.aspx
34 KPMG Global Sustainability Services. (2008). International survey of corporate responsibility reporting 2008, Amstelveen.
35 Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182-198.
36 Murphy D, McGrath D (2013) ESG reporting—class actions, deterrence, and avoidance. Sustain Account Manag Pol J 4:216–235
37 Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis. Accounting & Finance, 52(3), 903-939.
38 Menon, K., & Williams, D. D. (1991). Auditor credibility and initial public offerings. Accounting Review, 313-332.
39 O′Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. The British Accounting Review, 37(2), 205-229
40 Perego, P. (2009). Causes and consequences of choosing different assurance providers: An international study of sustainability reporting. International Journal of Management, 26(3), 412..
41 Perego, P., & Kolk, A. (2012). Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110(2), 173-190.
42 Peters, G. F., & Romi, A. M. (2014). The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice & Theory, 34(1), 163-198.
43 Pflugrath, G., Roebuck, P., & Simnett, R. (2011). Impact of assurance and assurer′s professional affiliation on financial analysts′ assessment of credibility of corporate social responsibility information. Auditing: A Journal of Practice & Theory, 30(3), 239-254.
44 Power, M. (1997). The audit society: Rituals of verification. OUP Oxford.
45 Seguí‐Mas, E., Bollas‐Araya, H. M., & Polo‐Garrido, F. (2015). Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality. Annals of Public and Cooperative Economics, 86(2), 363-383.
46 Sethi, S. P., Martell, T. F., & Demir, M. (2015). Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance. Journal of Business Ethics, 1-24.
47 Sierra, L., Zorio, A., & García‐Benau, M. A. (2013). Sustainable development and assurance of corporate social responsibility reports published by Ibex‐35 companies. Corporate Social Responsibility and Environmental Management, 20(6), 359-370.
48 Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The accounting review, 84(3), 937-967.
49 Simunic, D. A., & Stein, M. T. (1987). Product differentiation in auditing: Auditor choice in the market for unseasoned new issues (No. 13). Canadian Certified General.
50 Turker, D. (2009). Measuring corporate social responsibility: A scale development study. Journal of business ethics, 85(4), 411-427.
51 Velte, P., & Stawinoga, M. (2016). Empirical research on corporate social responsibility assurance (CSRA): A literature review. Journal of Business Economics, 1-50.
52 Vroom, V. H., & Yetton, P. W. (1973). Leadership and decision-making (Vol. 110). University of Pittsburgh Pre.
53 Wallage, P. 2000. Assurance on sustainability reporting: An auditor’s view. Auditing: A Journal of Practice & Theory 19: 53–65.
指導教授 陳建中 審核日期 2017-7-5
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明