家族企業、女性董事與外資持股對企業社會責任治理之影響

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姓名

林依璇(Yi-Xuan Lin) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

家族企業、女性董事與外資持股對企業社會責任治理之影響
(The Impact of Family Firms、Female Directors and Foreign Shareholder on Governance of Corporate Social Responsibility)

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至系統瀏覽論文 (2025-6-19以後開放)

摘要(中)

摘要
企業社會責任（Corporate Social Responsibility，CSR）議題逐漸受到關注，擁有良好的CSR表現，需要一套CSR治理架構，為了強化CSR治理，公司應該設置專職單位來履行。本研究以CSR治理為出發點，探討家族企業、女性董事與外資持股是否影響公司設置CSR專職單位以及CSR專職單位是否召開會議來檢討CSR運作情形。本研究樣本取自2014年至2018年上市（櫃）公司之年報，共計8,187觀察值。研究結果顯示，控制型態為家族企業，CSR專職單位傾向不召開會議。女性董事比例越高，公司越傾向不設置CSR專職單位，結果與過去文獻不同。另外，外資持股比例越高，公司越傾向設置CSR專職單位，且CSR專職單位越傾向召開會議。最後，家族企業之女性董事為家族成員，CSR專職單位傾向不設置CSR專職單位。

摘要(英)

Abstract
Corporate social responsibility (CSR) has become an important issue. The company needs a good CSR governance to get good CSR performance. In order to strengthen CSR governance, the company should set up a dedicated unit to operate for CSR. This study specifically uses family firms, female directors and foreign shareholdings to explore whether it will affect the company’s establishment of the dedicated unit for CSR and CSR unit will meet to review the operation of CSR. Using a sample of the annual reports of listed companies during 2014 to 2018, for a total of 8,187. The results of this study are as follows. The company is a family-owned, CSR units tend not to hold a meeting. The higher the percentage of female directors, the company will tend not to establish dedicated units. In addition, the company will tend to establish dedicated units for CSR and hold a meeting when the percentage of foreign shareholdings is higher. Finally, female directors are family members, the company will tend not to establish units.

關鍵字(中)

★ 企業社會責任治理
★ 企業社會責任專職單位
★ 家族企業
★ 女性董事
★ 外資持股

關鍵字(英)

★ Corporate Social Responsibility Governance
★ Corporate Social Responsibility Unit
★ Family Firms
★ Female Directors
★ Foreign Shareholder

論文目次

目錄
摘要 i
Abstract ii
致謝 iii
目錄 iv
表目錄 v
一、緒論 1
1-1　研究背景與動機 1
1-2　研究結果與貢獻 2
1-3　研究架構 3
二、文獻探討與假說發展 4
3-1　樣本選取與資料來源 8
3-2　研究模型 11
3-3　變數衡量 12
四、實證結果 16
4-1　敘述性統計 16
4-2　相關性分析 18
4-3　迴歸分析 22
4-4　額外分析 24
五、結論與建議 27
5-1　研究結論與貢獻 27
5-2　研究限制與建議 28
六、參考文獻 29
表目錄
表 1　樣本篩選表 8
表 2　產業、年度設置CSR專職單位分布狀況 10
表 3　變數之敘述統計值 17
表 4　變數之相關係數矩陣 20
表 5　家族企業、女性董事與外資持股對CSR治理之影響：迴歸分析 23
表 6　家族企業之女性董事為家族成員與CSR治理之影響：迴歸分析 26

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六、參考文獻
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指導教授

陳建中(Chien-Chung Chen)

審核日期

2020-6-24

推文