經理人特質對於內部及外部企業社會責任的影響

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周侑萱(YU-HSUAN CHOU) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

經理人特質對於內部及外部企業社會責任的影響
(The Impact of Managerial Characteristics on Internal and External Corporate Social Responsibility Performance)

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至系統瀏覽論文 (2026-6-1以後開放)

摘要(中)

近年來，由於社會大眾對永續發展的重視，使企業社會責任成為國際的趨勢。企業社會責任可依利害關係人不同區分內部企業社會責任與外部企業社會責任。經理人特質會影響企業是否承擔社會責任，而經理人也有數種特質，因此本研究探討不同經理人特質與企業社責任之間的關係，本研究是以在台灣是上市櫃公司為研究對象，樣本年度為2015~2020，實證結果顯示，第一，當經理人越有過度自信的傾向時越會做外部企業社會責任且不會做內部企業社會責任，第二，當經理人越有能力時越會做外部企業社會責任且不會做內部企業社會責任，第三，男性經理人與外部企業社會責任有顯著相關但與內部企業社會責任無關。根據實證結果顯示，在台灣無論經理人之特質為何，都只傾向執行外部企業社會責任而非內部。

摘要(英)

In recent year, everyone focused on sustainable development, making corporate social responsibility became a trend on international. According to the stakeholders who matters, corporate social responsibility can be divided into Internal CSR and External CSR. Managerial characteristics affect whether corporate undertakes social responsibility, and manager has several characteristics. So this study explores the relationship between characteristics of managers and corporate social responsibility. This research is based on data from listed companies in Taiwan from 2015 to 2020. The empirical results show that, first, when managers have a tendency to be overconfident, they are more likely to do External CSR, and they will not do Internal CSR. Second, when managers are more capable, they will prefer External CSR to Internal CSR. Third, male managers have significantly relationship with External CSR but have no relationship with Internal CSR. According to the empirical result, in Taiwan, no matter what kind of manager, managers always prefer External CSR to Internal CSR.

關鍵字(中)

★ 企業社會責任
★ 內部企業社會責任
★ 外部企業社會責任
★ 經理人特質

關鍵字(英)

★ Corporation Social Responsibility(CSR)
★ Internal CSR
★ External CSR
★ Managerial Characteristics

論文目次

摘要.........................................................................................................i
ABSTRACT ...................................................................................................ii
致謝 .......................................................................................................iii
目錄 ........................................................................................................iv
表目錄 ......................................................................................................vi
壹、緒論 ....................................................................................................1
貳、文獻探討與假說發展 .......................................................................................4
2-1經理人特質與內外CSR之關聯 ..................................................................................4
2-2經理人過度自信與內外部CSR之關聯性 ...........................................................................5
2-3 經理人能力與內外部CSR之關聯性 ..............................................................................6
2-4 經理人性別與內外部CSR之關聯性 ..............................................................................7
參、研究方法與資料來源 ........................................................................................8
3-1研究對象與資料來源 ..........................................................................................8
3-2變數定義 ...................................................................................................9
3-2-1 應變數之衡量 ............................................................................................9
3-2-2 自變數之衡量 ...........................................................................................10
3-3研究模型 ..................................................................................................13
肆、實證結果與分析 ...........................................................................................15
4-1敘述性統計 .................................................................................................15
4-2相關係數分析 ...............................................................................................21
4-3假說一實證結果 .............................................................................................23
4-4假說二實證結果 .............................................................................................26
4-5假說三實證結果 .............................................................................................28
4-6敏感性分析 .................................................................................................30
4-6-1 改以學歷衡量經理人能力 ...................................................................................30
4-6-2 傾向配對分析法(PSM) .....................................................................................31
4-6-3 三種經理人同在迴歸中對CSR內外投入之影響 ...................................................................34
伍、結論 .....................................................................................................36
5-1結論與貢獻 ..................................................................................................36
5-2研究限制與建議 ..............................................................................................37
參考文獻 ......................................................................................................38

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指導教授

劉乃熒(NAI-YING LIU)

審核日期

2022-7-9

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