博碩士論文 107430012 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:14 、訪客IP:3.235.25.169
姓名 王翎瑋(Ling-Wei Wang)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 企業社會責任治理與企業社會責任報告書治理相關段落之可讀性
(Corporate Social Responsibility (CSR) Governance and Readability of Governance Related Paragraphs in CSR Reports)
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
★ 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例★ 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★ 企業社會責任揭露與盈餘管理的關係-道德取向或政治成本取向?
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 (2025-6-29以後開放)
摘要(中) 企業社會責任治理與企業社會責任報告書
治理相關段落之可讀性
摘要
近年來全球社會對企業社會責任(Corporate Social Responsibility, CSR)之關注逐漸提升,許多研究亦開始探討企業績效及內涵與企業社會責任揭露之關係。本研究探討CSR治理對CSR報告書治理相關段落可讀性之影響,以2014年至2018年於公開資訊觀測站申報CSR報告書之台灣上市(櫃)公司為研究對象,並以企業CSR報告書中CSR相關單位之揭露做為基礎發展出CSR治理績效變數,再以揭露之文字進行分析計算,作為CSR報告書治理相關段落可讀性之衡量變數。實證結果發現:(1) CSR單位層級愈高之企業,其CSR報告書治理相關段落可讀性愈高;(2) 當企業之CSR單位將年度執行情形向董事會報告,將有助於提高其CSR報告書治理相關段落可讀性;(3) 另外,與過去文獻不同,本研究發現CSR單位中若有成員兼任董事,會有助於提高其CSR報告書治理相關段落可讀性。

關鍵詞:企業社會責任、可讀性、企業社會責任治理、企業社會責任報告書。
摘要(英) Corporate Social Responsibility (CSR) Governance
and Readability of Governance Related Paragraphs
in CSR Reports
ABSTRACT
In recent years, global society has been starting to pay attention on corporate social responsibility (CSR), and many literatures begin to discuss the relationship between corporate performance and intentions and corporate social responsibility disclosure. This study investigates how CSR governance influences the readability of governance related paragraphs in stand-alone CSR reports. Using a sample of Taiwanese listed firms which have uploaded the CSR reports on the website of Market Observation Post System during 2014 to 2018, this study measures CSR governance based on the narrative disclosure of relevant CSR abilities in CSR reports, and develops the proxies of CSR governance, then using the same part to analyze its content and calculate the readability as this study’s proxy.
The results of this study are as follows. First, this study discovers that the level of CSR unit will significantly positively influence the readability of governance related paragraphs in CSR reports. Second, the practice that the CSR unit reports their annual CSR achievement to the board is positively associated with the readability of governance related paragraphs in CSR reports. Last but not least, this study also suggested that the higher readability of governance related paragraphs in the CSR reports is related to the members of the CSR unit if there is a member served as manager and board member at the same time, which is different from previous literatures.

Keywords: Corporate Social Responsibility, Corporate Social Responsibility Report, Readability, Corporate Social Responsibility Governance.
關鍵字(中) ★ 企業社會責任
★ 可讀性
★ 企業社會責任治理
★ 企業社會責任報告書
關鍵字(英) ★ Corporate Social Responsibility
★ Readability
★ Corporate Social Responsibility Governance
★ Corporate Social Responsibility Report
論文目次 摘要 i
ABSTRACT ii
目錄 iii
表目錄 iv
圖目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究結果與貢獻 3
第三節 研究架構 4
第二章 文獻探討與假說發展 5
第一節 企業社會責任治理 5
第二節 企業社會責任報告書可讀性 7
第三節 CSR治理與CSR報告書治理相關段落可讀性 8
第三章 研究設計 13
第一節 樣本選取與資料來源 13
第二節 CSR報告書治理相關段落之可讀性衡量方式 15
第三節 CSR治理衡量方式 21
第四節 實證模式與變數定義 25
第四章 實證結果 34
第一節 敘述性統計 34
第二節 相關性檢定 37
第三節 迴歸結果 40
第五章 結論與建議 44
第一節 研究結論 44
參考文獻 47

表目錄
表一 研究樣本之篩選過程 13
表二 研究樣本之產業、年度分布狀況 14
表三 研究樣本之CSR單位層級、年度分布狀況 24
表四 敘述統計量 36
表五 相關係數矩陣 38
表六 企業社會責任治理對企業社會責任報告書可讀性之影響:迴歸分析 43

圖目錄
圖一 文本可讀性自動化分析系統3.0使用介面 15
圖二 107台積電CSR報告書中與CSR治理相關段落 17
圖三 107台塑勝高CSR報告書中與CSR治理相關段落 18
圖四 107宏碁CSR報告書中與CSR治理相關段落(一) 19
圖五 107宏碁CSR報告書中與CSR治理相關段落(二) 19
圖六 南璋107年之CSR報告書中對CSR單位層級之敘述 22
圖七 大同107年之CSR報告書中對CSR單位層級之敘述 23
圖八 中石化107年之CSR報告書中對CSR單位層級之敘述 23
圖九 中石化107年之CSR報告書中對CSR單位層級之敘述 25
參考文獻 參考文獻
中文部分
池祥萱、繆文娟與莊瀅臻,2014,企業社會責任對於公司財務績效之影響是雙面刃嗎?來自全球 500 大公司的證據,管理學報,31卷(1期):頁1-19。
吳幸蓁與廖蕙儀,2017,自願性揭露企業社會責任資訊之決定因素與其資訊後果,中山管理評論,25卷(1期):頁13-62。
宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行與張國恩,2013,中文文本可讀性探討:指標選取, 模型建立與效度驗證,中華心理學刊,55卷(1期):頁75-106。
李宜樺、吳佳餘與林祐翠,2015,辨識重大議題的重要性,會計研究月刊,361期:113-119。
卓玲慧,2015,社會責任投入對企業評價與會計品質之影響--生技及醫藥產業為例,崇越論文大賞:
Http:// thesis.topcoglobal.com/TopcoTRC/2015_Thesis/ES0023. pdf
荊溪昱,1995,中文國文教材的適讀性研究:適讀年級值的推估,教育研究資訊,3卷(3期):頁113-127。
莊蕎安,2015,非財務資訊的揭露與認證." 會計研究月刊,350期:頁60-67。
陳紫雲,2014,歐盟加強企業社會責任報告大公司須揭露非財務資訊,會計研究月刊,348期:頁23-30。
程心瑤,2011,公司治理與企業責任報告之揭露,會計評論,52期:頁35-76。
黃正忠,2014,邁向 2020 的企業永續發展趨勢,會計研究月刊,342期:頁108-115。
黃正忠,2016,重新定義企業價值的世界趨勢,會計研究月刊,365期:頁96-104。
黃正忠、林泉興與許資宜,2016,企業永續報告書的國際趨勢與我國報告書撰寫現況剖析,證券服務,645期:頁41-48。
楊孝濚,1971,中文可讀性公式,新聞學研究,8期:頁77-101。 
西文部分
Abu Bakar, A. S. and R. Ameer (2011). "Readability of corporate social responsibility communication in Malaysia." Corporate Social Responsibility and Environmental Management 18(1): 50-60.
Adelberg, A. H. (1979). "Narrative disclosures contained in financial reports: means of communication or manipulation?" Accounting and Business Research 9(35): 179-190.
Adnan, S. M., C. Van Staden and D. Hay (2009). "Do culture and governance structure influence CSR reporting quality: Evidence from China, India, Malaysia and the United Kingdom." Department of Accounting and Finance, University of Auckland.
Baldwin, A. and C. Strandberg (2010). "CSR governance guidelines." Canadian Business for Social Responsibility Coro Strandberg, Strandberg Consulting. Retrieved from https://www. ic. gc. ca/eic/site/csr-rse.nsf/vwapj/Governance_Guidelines. pdf/$ file/Governance_Guidelines. pdf.
Barako, D. G. and A. M. Brown (2008). "Corporate social reporting and board representation: evidence from the Kenyan banking sector." Journal of Management & Governance 12(4): 309.
Bewley, K. and Y. Li (2000). "Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective." Advances in environmental accounting and management 1(1): 201-226.
Bukair, A. A. and A. A. Rahman (2015). "The effect of the board of directors′ characteristics on corporate social responsibility disclosure by Islamic banks." Journal of Management Research 7(2): 506.
Chau, G. and S. J. Gray (2010). "Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong." Journal of International Accounting, Auditing and Taxation 19(2): 93-109.
Cheng, E. C. and S. M. Courtenay (2006). "Board composition, regulatory regime and voluntary disclosure." The international journal of accounting 41(3): 262-289.
Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari (2008). "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis." Accounting, organizations and society 33(4-5): 303-327.

de Colle, S. and C. Gonella (2003). "Corporate social responsibility: the need for an integrated management framework." International Journal of Business Performance Management 5(2/3): 199-212.
Donnelly, R. and M. Mulcahy (2008). "Board structure, ownership, and voluntary disclosure in Ireland." Corporate Governance: An International Review 16(5): 416-429.
Finkelstein, S. and R. A. D′aveni (1994). "CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command." Academy of Management journal 37(5): 1079-1108.
Gill, A. (2008). "Corporate governance as social responsibility: A research agenda." Berkeley Journal of International Law. 26: 452.
Godfrey, P. C., C. B. Merrill and J. M. Hansen (2009). "The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis." Strategic management journal 30(4): 425-445.
Griffin, J. J. and J. F. Mahon (1997). "The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research." Business & society 36(1): 5-31.
Habbitts, S. and S. Gilbert (2007). Reporting the Business Implications of Climate Change in Sustainability Reports.
Harris, T. L. and R. E. Hodges (1995). The literacy dictionary: The vocabulary of reading and writing, ERIC.
Huang, X. (2015). "‘Beryl." WATSON, Luke. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1-16.
Huse, M., S. T. Nielsen and I. M. Hagen (2009). "Women and employee-elected board members, and their contributions to board control tasks." Journal of Business Ethics 89(4): 581-597.
Jo, H. and M. A. Harjoto (2011). "Corporate governance and firm value: The impact of corporate social responsibility." Journal of business ethics 103(3): 351-383.
Kim, J. and C. Im (2017). "Study on corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis." Sustainability 9(10): 1710.

Kolk, A. and J. Pinkse (2010). "The integration of corporate governance in corporate social responsibility disclosures." Corporate Social Responsibility and Environmental Management 17(1): 15-26.
Leftwich, R. W., R. L. Watts and J. L. Zimmerman (1981). "Voluntary corporate disclosure: The case of interim reporting." Journal of accounting research 19: 50-77.
Lehavy, R., F. Li and K. Merkley (2011). "The effect of annual report readability on analyst following and the properties of their earnings forecasts." The Accounting Review 86(3): 1087-1115.
Leung, S., L. Parker and J. Courtis (2015). "Impression management through minimal narrative disclosure in annual reports." The British accounting review 47(3): 275-289.
Li, F. (2008). "Annual report readability, current earnings, and earnings persistence." Journal of Accounting and economics 45(2-3): 221-247.
Li, S., M. Fetscherin, I. Alon, C. Lattemann and K. Yeh (2010). "Corporate social responsibility in emerging markets." Management international review 50(5): 635-654.
Liao, L., L. Luo and Q. Tang (2015). "Gender diversity, board independence, environmental committee and greenhouse gas disclosure." The British Accounting Review 47(4): 409-424.
Luo, J., S. Meier and F. Oberholzer-Gee (2011). No news is good news: CSR strategy and newspaper coverage of negative firm events, Harvard Business School.
Mackenzie, C. (2007). "Boards, incentives and corporate social responsibility: The case for a change of emphasis." Corporate Governance: An International Review 15(5): 935-943.
Mahoney, L. S., L. Thorne, L. Cecil and W. LaGore (2013). "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?" Critical perspectives on Accounting 24(4-5): 350-359.
McWilliams, A. and D. Siegel (2001). "Corporate social responsibility: A theory of the firm perspective." Academy of management review 26(1): 117-127.
Merkl-Davies, D. M. and N. M. Brennan (2007). "Discretionary disclosure strategies in corporate narratives: incremental information or impression management?" Journal of accounting literature 27: 116-196.

Mermod, A. Y. and S. O. Idowu (2014). Corporate social responsibility in the global business world, Springer.
Morris, R. D. (1987). "Signalling, agency theory and accounting policy choice." Accounting and business Research 18(69): 47-56.
Nazari, J. A., I. M. Herremans and H. A. Warsame (2015). "Sustainability reporting: External motivators and internal facilitators." Corporate Governance.
Rennekamp, K. (2012). "Processing fluency and investors’ reactions to disclosure readability." Journal of Accounting Research 50(5): 1319-1354.
Siciliano, J. I. (1996). "The relationship of board member diversity to organizational performance." Journal of Business Ethics 15(12): 1313-1320.
Smith, M. and R. Taffler (1992). "Readability and understandability: Different measures of the textual complexity of accounting narrative." Accounting, Auditing & Accountability Journal 5(4): 84-98.
Spitzeck, H. (2009). "The development of governance structures for corporate responsibility." Corporate Governance: International Journal of Business in Society 9(4): 495-505.
Wahyuni, D., M. Rankin and C. A. Windsor (2009). Towards emissions trading: the role of environmental management systems in voluntarily disclosing greenhouse gas emissions. Accounting and Finance Association of Australia and New Zealand Conference.
Walls, J. L., P. Berrone and P. H. Phan (2012). "Corporate governance and environmental performance: Is there really a link?" Strategic Management Journal 33(8): 885-913.
WBCSD, V. (2010). "2050 The new agenda for business." World Business Council for Sustainable Development, Geneva.
Wiseman, J. (1982). "An evaluation of environmental disclosures made in corporate annual reports." Accounting, Organizations and society 7(1): 53-63.
You, H. and X.-j. Zhang (2009). "Financial reporting complexity and investor underreaction to 10-K information." Review of Accounting studies 14(4): 559-586.
指導教授 陳建中(Chien-Chung Chen) 審核日期 2020-6-29
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