CSR 環境績效與環境敏感度對 CSR 報告書環境段落揭露量之影響

、線上人數：48

、訪客IP：52.15.135.63

姓名	涂珊妮(Shan-Ni Tu) 查詢紙本館藏	畢業系所	會計研究所
論文名稱	CSR 環境績效與環境敏感度對 CSR 報告書環境段落揭露量之影響 (The Impacts of CSR Environmental Performance and Environmental Sensitivity on the Disclosures of Environmental Information in CSR Reports)
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，全球對企業社會責任(corporate social responsibility，CSR)的關注不斷增加。這一趨勢促使研究者開始探討企業社會責任績效及其內涵與企業社會責任揭露之關聯。本研究探討 CSR 環境績效以及企業的環境敏感程度對 CSR 報告書環境段落揭露量之影響。本研究以 2018 年至 2020 年有出版 CSR 報告書之上市及上櫃企業且報告書撰寫框架採用 GRI Standards 之公司為研究對象，共計1,366 筆觀察值，實證結果顯示，企業之永續績效越高，其 CSR 報告書傾向揭露更多相關資訊，以凸顯其優秀的表現，將自身的表現與競爭者做區分。另外，企業的環境敏感程度越高，其 CSR 報告書中環境揭露量也會越多，代表對環境敏感度較高之企業通常會受到更嚴格的審視與監督，並且為了要符合法規，必須要揭露更多的資訊凸顯自身的合法性。
摘要(英)	In recent years, there has been a growing global concern for Corporate Social Responsibility (CSR). This trend has prompted researchers to explore the relationship between CSR performance and disclosure. This study examines the impact of CSR environmental performance on the disclosure of environmental-related sections in CSR reports, as well as the influence of corporate environmental sensitivity on the disclosure of environmental sections in CSR reports. The study focuses on listed and over-the-counter companies that published sustainability reports using the GRI Standards framework from 2018 to 2020, for a total of 1,366 observations. The empirical results reveal that companies with higher sustainability performance tend to disclose more relevant information in their CSR reports, highlighting their excellent performance and distinguishing themselves from competitors. Additionally, companies with higher environmental sensitivity have a higher level of environmental disclosure in their CSR reports. This suggests that environmentally sensitive companies are subject to stricter scrutiny and supervision, and they need to disclose more information to demonstrate their compliance with regulations and emphasize their legitimacy.
關鍵字(中)	★ CSR 報告書 ★ CSR 環境績效 ★ CSR 環境揭露量 ★ 企業環境敏感度	關鍵字(英)
論文目次	頁次摘要 I Abstract II 目錄 III 圖目錄 IV 表目錄 V 一、緒論 1 二、文獻探討與假說發展 4 2-1 企業社會責任揭露量 4 2-2 企業社會責任揭露量與企業社會責任績效 5 2-3 企業社會責任環境面揭露量與公司環境敏感程度 6 三、研究設計 8 3-1 樣本選取 8 3-2 變數定義、衡量及來源 11 3-2-1 應變數—CSR報告書揭露量 11 3-2-2 主測自變數—永續績效、環境敏感度 12 3-2-3 控制變數 18 3-3 研究模型 23 四、實證結果 25 4-1 敘述性統計 25 4-2 相關性分析 27 4-3 主要迴歸結果 29 4-4 穩健性測試 34 五、結論與建議 39 5-1 研究結論 39 5-2 研究貢獻 40 5-3 研究限制與建議 40 參考文獻 42
參考文獻	A. Omran, M., and A. M., El-Galfy 2014. Theoretical perspectives on corporate disclosure: A critical evaluation and literature survey. Asian Review of Accounting 22(3): 257–286.https://doi.org/10.1108/ARA-01-2014-0013 Astuti, F. Y., S., Wahyudi, and W., Mawardi 2019. Analysis of effect of firm size, institutional ownership, profitability, and leverage on firm value with corporate social responsibility (csr) disclosure as intervening variables (Study on Banking Companies Listed on BEI Period 2012-2016). JURNAL BISNIS STRATEGI 27(2): 95. https://doi.org/10.14710/jbs.27.2.95-109 Bebbington, J., C., Larrinaga, and J., M. Moneva. 2008. Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal 21(3): 337–361. https://doi.org/10.1108/09513570810863932 Belsely, D. A. 1991. Conditioning diagnostics: Collinearity and weak data in regressions. Willey, New York, NY. Ben-Amar, W., and I., Belgacem. 2018. Do socially responsible firms provide more readable disclosures in annual reports? Corporate Social Responsibility and Environmental Management 25(5): 1009–1018. https://doi.org/10.1002/csr.1517 Bidhari, S., U., Salim, and S., Aisjah 2013. Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange. European Journal of Business and Management 5.18: 39-46. Brammer, S., and S., Pavelin. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17(2): 120–136. https://doi.org/10.1002/bse.506 Buertey, S., E.‐J., Sun, J. S. Lee, and J., Hwang. 2020. Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management 27(1): 256–271. Charitoudi, G., G., Giannarakis, and Themistokles G. L. 2011. Corporate Social Responsibility Performance in Periods of Financial Crisis. European Journal of Scientific Research: 447-455. Chen, C. J., and Bi., Jaggi 2000. Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public policy 19(4–5): 285–310. Chen, M.-H., and C. P., Lin. 2015. The impact of corporate charitable giving on hospitality firm performance: Doing well by doing good? International Journal of Hospitality Management 47: 25–34. https://doi.org/10.1016/j.ijhm.2015.02.002 Cheng, E. C. M., and S. M., Courtenay 2006. Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting 41(3): 262–289. https://doi.org/10.1016/j.intacc.2006.07.001 Chung, K. H., and S. W., Pruitt 1994. A Simple Approximation of Tobin’s q. Financial Management 23(3): 70–74. https://doi.org/10.2307/3665623 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): 303–327. https://doi.org/10.1016/j.aos.2007.05.003 Connelly, B. L., S. T., Certo, R. D., Ireland, and C. R., Reutzel. 2011. Signaling theory: A review and assessment. Journal of management 37(1): 39–67. Cormier, D., M., Magnan, and B.V. Velthoven.. 2005. Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review 14(1):3–39. https://doi.org/10.1080/0963818042000339617 Cowen, S. S., L. B., Ferreri, and L. D. Parker. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and society 12(2): 111–122. Danisch, C. 2021. The Relationship of CSR Performance and Voluntary CSR Disclosure Extent in the German DAX Indices. Sustainability 13(9): 4904. https://doi.org/10.3390/su13094904 Deegan, C. 2002. Introduction: The legitimising effect of socialand environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal 15(3): 282–311. https://doi.org/10.1108/09513570210435852 Delaney, J. T., and M. A., Huselid. 1996. The impact of human resource management practices on perceptions of organizational performance. Academy of Management Journal 39(4): 949–969. https://doi.org/10.2307/256718 Dierkes, M. and Rob, C. 1978, “Europe tries the corporate social report”, Business and Society Review: pp. 21‐4. Dierkes, M., and L. E., Preston 1977. Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and Society 2(1): 3–22. https://doi.org/10.1016/0361-3682(77)90003-4 DiMaggio, P. J., and W. W., Powell 1983. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48(2):147–160. https://doi.org/10.2307/2095101 Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research 23(1): 123–145. https://doi.org/10.2307/2490910 Elmanizar, H. F., N. A., Tya, Y., Andi., and C. B., Priyo 2019. The application of agency theory in supply chain finance: A case of Indonesian manufacturing firms. International Journal of Supply Chain Management 8(3): 23-32. Eng, L. L., and Yuen, T. M. 2003. Corporate governance and voluntary disclosure. Journal of accounting and public policy 22(4): 325–345. Fama, E. F., and M., Yuen Teen. 1983. Separation of ownership and control. The journal of law and Economics 26(2): 301–325. Finkelstein, S., and D., Richard A 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. García-Sánchez, I.-M., and M., Jennifer. 2018. How do independent directors behave with respect to sustainability disclosure?. Corporate Social Responsibility and Environmental Management 25(4): 609–627. https://doi.org/10.1002/csr.1481 Gray, R., K., Reza, and L., Simon 1995. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 8(2): 47–77. https://doi.org/10.1108/09513579510146996 Hackston, D., and, M., Markus J. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal 9(1): 77–108. https://doi.org/10.1108/09513579610109987 Hasseldine, J., S. I., Aly, and T. J., Steven. 2005. Quantity versus quality: The impact of environmental disclosures on the reputations of UK Plcs. The British Accounting Review 37(2): 231–248. https://doi.org/10.1016/j.bar.2004.10.003 Healy, P. M., and P., Krishna G 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31(1): 405–440. https://doi.org/10.1016/S0165-4101(01)00018-0 Ho, S. S., and W., Kar Shun 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of international accounting, auditing and taxation 10(2): 139–156. Holthausen, R. W., and L., Richard W. 1983. The economic consequences of accounting choice implications of costly contracting and monitoring. Journal of Accounting and Economics 5:77–117. https://doi.org/10.1016/0165-4101(83)90007-1 Huafang, X., and J., Yuan 2007. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal 22(6): 604–619. https://doi.org/10.1108/02686900710759406 Husnan, A., and Sugeng, P. 2013. Pengaruh corporate social responsibility (CSR Disclosure) terhadap kinerja keuangan perusahaan. Diponegoro Journal Of Accounting: 773-780. Islam, M. A., and D., Craig 2010. Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. Accounting and Business Research 40(2): 131–148. https://doi.org/10.1080/00014788.2010.9663388 Kamatra, N., and K., Ely 2015. Effect corporate social responsibility on financial performance. International Journal of Economics and Financial Issues 5(1): 157-164. Khan, A., B., Mohammad Badrul M., and S., Javed 2013. Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics 114(2): 207–223. https://doi.org/10.1007/s10551-012-1336-0 Koh, K., L., Heather and T., Yen H. 2023. Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures. Corporate Social Responsibility and Environmental Management 30(2): 504–517. https://doi.org/10.1002/csr.2370 Koh, K., and T., Yen H. 2013. The effects of clients′ controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67–96. https://doi.org/10.2308/ajpt-50348 Kolk, A. 2005. Environmental reporting by multinationals from the Triad: convergence or divergence?. MIR: Management International Review 45(1): 145–166. Kuo, L., and V., Yi-Ju Chen. 2013. Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization? Management Decision 51(7): 1462–1487. https://doi.org/10.1108/MD-06-2012-0395 Lambert, R., L., Christian and V., Robert E. 2007. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research 45(2): 385–420. https://doi.org/10.1111/j.1475-679X.2007.00238.x Lee, K.-H. 2017. Does size matter? Evaluating corporate environmental disclosure in the Australian mining and metal industry: A combined approach of quantity and quality measurement. Business Strategy and the Environment 26(2): 209–223. https://doi.org/10.1002/bse.1910 Lehavy, R., Feng, L., and M., Kenneth 2011. The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review 86(3): 1087–1115. https://doi.org/10.2308/accr.00000043 Leuz, C., and V., Robert, E. 2000. The economic consequences of increased disclosure. Journal of Accounting Research 38:91–124. https://doi.org/10.2307/2672910 Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics 45(2–3): 221–247. https://doi.org/10.1016/j.jacceco.2008.02.003 Li, F. 2010. Textual analysis of corporate disclosures: A survey of the literature. Journal of accounting literature 29(1): 143-165. Liu, X., and A., Venkatachalam 2009. Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production 17(6): 593–600. https://doi.org/10.1016/j.jclepro.2008.10.001 Luft Mobus, J. 2005. Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accountability Journal 18(4): 492–517. https://doi.org/10.1108/09513570510609333 Mahoney, L. S. 2012. Standalone csr reports: A Canadian analysis. Issues In Social And Environmental Accounting 6(1): 4. https://doi.org/10.22164/isea.v6i1.62 Manchiraju, H., and S., Rajgopal 2017. Does corporate social responsibility (CSR) create shareholder value? Evidence from the Indian Companies Act 2013. Journal of Accounting Research 55(5): 1257–1300. https://doi.org/10.1111/1475-679X.12174 Mathews, M. R. 1995. Social and environmental accounting: A practical demonstration of ethical concern?. Journal of Business Ethics 14(8): 663–671. https://doi.org/10.1007/BF00871347 Michaels, A., and M., Grüning 2016. Glaubwürdigkeit von CSR-Konzepten – Die Einflüsse von CSR-Publizität und Corporate Identity auf CSR-Reputation. uwf UmweltWirtschaftsForum 24(2): 179–193. https://doi.org/10.1007/s00550-016-0414-7 Michaels, A., and M., Grüning 2017. Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital. Journal of Management Control 28(3): 251–274. https://doi.org/10.1007/s00187-017-0251-z Mohd Ghazali, N. A. 2007. Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance: The international journal of business in society 7(3): 251–266. https://doi.org/10.1108/14720700710756535 Morris, R. D. 1987. Signalling, agency theory and accounting policy choice. Accounting and Business Research 18(69): 47–56. https://doi.org/10.1080/00014788.1987.9729347 Neu, D., H., Warsame, and K., Pedwell 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, organizations and society 23(3): 265–282. Nguyen, T. H., Vu, Q. T., Nguyen, D. M., and H. L., Le. 2021. Factors influencing corporate social responsibility disclosure and its impact on financial performance: The case of Vietnam. Sustainability 13(15): 8197. Omran, M. A., and D., Ramdhony 2015. Theoretical perspectives on corporate social responsibility disclosure: a critical review. International Journal of Accounting and Financial Reporting 5(2): 38–55. https://doi.org/10.5296/ijafr.v5i2.8035 Prado-Lorenzo, J.-M., and I.-M., Garcia-Sanchez 2010. The role of the board of directors in disseminating relevant information on greenhouse gases. Journal of Business Ethics 97(3): 391–424. https://doi.org/10.1007/s10551-010-0515-0 Qiu, Y., A., Shaukat, and R., Tharyan 2016. Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review 48(1): 102–116. https://doi.org/10.1016/j.bar.2014.10.007 Rettab, B., A. B., Brik, and K., Mellahi 2009. A study of management perceptions of the impact of corporate social responsibility on organisational performance in emerging economies: The case of Dubai. Journal of Business Ethics 89(3): 371–390. https://doi.org/10.1007/s10551-008-0005-9 Reverte, C. 2009. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of business ethics 88:351–366. Rosenstein, S., and J., Wyatt 1990. Outside directors, board independence, and shareholder wealth. Journal of financial economics 26(2): 175–191. Simnett, R. 2015. CSR and assurance services: A research agenda. Auditing A Journal of Practice & Theory 34(1): 59-74. https://doi.org/10.2308/ajpt-50876 Simnett, R., and M., Nugent 2007. Developing an assurance standard for carbon emissions disclosures. Australian Accounting Review 17(42): 37–47. https://doi.org/10.1111/j.1835-2561.2007.tb00441.x Simnett, R., A., Vanstraelen, and W. F, Chua 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84(3): 937–967. Thorne, L., L. S. Mahoney, and G., Manetti 2014. Motivations for issuing standalone CSR reports: A survey of Canadian firms. Accounting, Auditing & Accountability Journal 27(4): 686–714. https://doi.org/10.1108/AAAJ-07-2013-1393 Toms, J. S. 2002. Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence. The British Accounting Review 34(3): 257–282. https://doi.org/10.1006/bare.2002.0211 Trotman, K. T., and G. W., Bradley 1981. Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society 6(4): 355–362. Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5:179–194. https://doi.org/10.1016/0165-4101(83)90011-3 Waddock, S. A., and S. B., Graves 1997. The Corporate Social Performance–Financial Performance Link. Strategic Management Journal 18(4): 303–319. https://doi.org/10.1002/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G Wang, H., J., Choi, and J., Li 2008. Too little or too much? Untangling the relationship between corporate philanthropy and firm financial performance. Organization Science 19(1): 143–159. https://doi.org/10.1287/orsc.1070.0271 Watts, R. L., and J. L., Zimmerman 1978. Towards a positive theory of the determination of accounting standards. Accounting review:112–134.
指導教授	陳建中陳建中	審核日期	2023-6-27
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

博碩士論文 110430010 詳細資訊