企業社會責任績效與勞動違規之關係─以臺灣上市櫃公司為例

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黃韻升(Yun-Sheng Huang) 查詢紙本館藏

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人力資源管理研究所

論文名稱

企業社會責任績效與勞動違規之關係─以臺灣上市櫃公司為例
(Corporate Social Responsibility Performance and Labor Violations: An Empirical Study of Taiwanese Publicly-Traded Companies)

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摘要(中)

近年來勞工議題在臺灣越來越受重視，企業社會責任這個概念也藉著這個趨勢越來越被關注。企業社會責任透過利害關係人理論成為公司的行為準則在企業中被實踐，因此企業社會責任似乎與勞工權益的保護有著非常直接的連結。然而，過去對於企業社會責任的研究缺乏與勞工保護的探討及相關實證研究。因此，本研究以利害關係人理論及公司行為準則來探究企業社會責任績效在公司的樣貌將企業社會責任分成四個類別：企業社會責任績效、企業社會責任員工績效、企業社會責任獎項與企業社會責任揭露，以邏輯斯回歸與卜瓦松迴歸分析來檢驗研究假設。此外，本研究對象為臺灣證券交易所公開上市上櫃公司，資料來源為公開資訊觀測站、臺灣證券交易所(TWSE)─公司治理中心、求職小幫手網頁資料庫、天下雜誌、遠見雜誌與臺灣經濟新報資料庫(TEJ)。樣本為2012年至2015年間共329家上市上櫃公司的企業社會責任報告書、企業社會責任獎項與勞動檢查違規資訊。結果指出，企業社會責任績效、企業社會責任員工績效與企業社會責任揭露分別和勞動檢查違規呈現負向相關，員工是我國企業所重視的利害關係人之一；而企業社會責任獎項與勞動檢查違規的關係並無顯著。

摘要(英)

Recent years have seen an increasing interest in labor protection in Taiwan and Corporate Social Responsibility (CSR) has also gaining greater attention. According to stakeholder theory, CSR becomes firms’ codes of conducts and practice. Thus, it seems straightforward that CSR relates to labor protection. However, the extent to which the firms implement CSR policies as they claim themselves as CSR companies has seldom been proved empirically. To fill this gap, the purpose of this study is to explore the relationship between CSR performance and labor violations of firms. Four hypotheses are developed and tested empirically. This study examines 329 corporations listed on the Taiwan Stock Exchange from 2012 to 2015. The findings indicate that CSR performance, labor practice in CSR and CSR disclosure are have negative effects on labor violations, whereas no significant is observed for CSR reputation and labor violations.

關鍵字(中)

★ 企業社會責任
★ 企業社會責任績效
★ 利害關係人
★ 勞動違規
★ 行為準則

關鍵字(英)

★ CSR
★ CSR performance
★ Stakeholder
★ Labor Violations
★ Codes of Conduct

論文目次

Abstract I
摘要 II
TABLE OF CONTENTS III
LIST OF FIGURE SV
LIST OF TABLES VI
Chapter 1 Introduction 1
Chapter 2 Literature Review 4
21 Theoretical perspectives on CSR 4
211 CSR and stakeholder theory 5
212 Employees as a stakeholder 6
22 The link between CSR and labor rights 8
221 Codes of conduct and labor violation 8
222 CSR and codes of conduct 9
Chapter 3 Method 13
31 Research framework 13
32 Sample construction and data collection 14
33 Measurement 15
331 Independent variable: CSR performance 15
332 Dependent variable: the violation of labor law 18
333 Control variables 18
34 Research Methods 21
Chapter 4 Research Result 23
41 Descriptive statistics analysis 23
42 The Condition of CSR Performance 25
43 The Situation of Labor Violation 29
44 Regression Analysis 30
Chapter 5 Conclusion 34
51 Discussion 34
52 Limitation and Future Research 37
53 Managerial Perspective 39
Reference 40

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指導教授

劉念琪(Nien-Chi Liu)

審核日期

2017-7-10

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