企業社會責任分數的改變、第三方認證機構與投資人 意願之關聯性研究

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姓名

黃彥澄(Yen-Cheng, Huang) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

企業社會責任分數的改變、第三方認證機構與投資人意願之關聯性研究
(The Relationship between the Change of CSR Score、 Third Party Assurance and Investors’ Intentions)

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摘要(中)

本文的研究目的在於探討第三方認證之企業社會責任之資訊內涵的改變時是否對投資人的投資意願造成影響，以及分別探討有無第三方獨立認證機構所提供之
企業社會責任資訊認證對於投資人投資意願之影響。根據本研究之實證結果發現，經第三方驗證之企業社會責任分數對於投資人意願具有顯著正向影響，但當企業社會責任之資訊內涵改變時，不管有無經過第三方認證機構驗證對於投資人之投資意願皆無顯著影響。並在將有無第三方驗證作為分組依據做分析時發現，有經過第三方驗證機構認證之企業社會責任分數較高會使投資人投資意願升高，而當未經過第三方驗證機構認證之企業社會責任分數較高反而會使投資人意願下降。

摘要(英)

This study investigates whether changes in Corporate Social Responsibility (CSR) scores, certified by third-party organizations, influence investors′ willingness to invest. Based on the empirical findings of this study, I find that CSR scores verified by third- party assurance have a significant positive impact on investors′ intentions. However, whether certified by third-party organizations or not, the changes in CSR scores do not affect investors′ investment intentions. Furthermore, I find that higher CSR scores certified by third-party organizations increase investors′ willingness to invest, whereas higher CSR scores without third-party assurance decrease investors′ intentions to invest.

關鍵字(中)

★ 企業社會責任

關鍵字(英)

論文目次

目錄
摘要 .............................................................................................................................. i
ABSTRACT ..................................................................................................................ii
致謝 .............................................................................................................................iii
目錄 .............................................................................................................................iv
表目錄...........................................................................................................................vi
壹、緒論..................................................................................................................... 1 1.1 企業社會責任活動對於企業的影響...............................................2
1.2 企業社會責任對於投資人的影響..................................................3
1.3 第三方驗證對於永續報告書及投資人的影響...................................4
貳、文獻探討與假說發展......................................................................................... 6
2.1 企業社會責任之投入對企業之影響...............................................6
2.2 企業社會責任與投資人投資意願之關聯性......................................7 2.3 第三方獨立機構對投資人投資意願的影響......................................8
2.4 第三方獨立機構在企業社會責任績效表現與投資人投資意願關聯性中的角色..........................................................................................9
參、研究設計..................................................................................11 3.1、樣本選取與資料來源.............................................................11 3.2、研究模型............................................................................12
肆、實證結果..................................................................................14 4.1 敘述性統計與 pearson correlation................................................14
4.2 迴歸分析結果........................................................................17 4.3 敏感性分析...........................................................................20
伍、結論與分析....................................................................................................... 27 5.1 研究結論.......................................................................................................27 5.2 研究限制與未來研究建議............................................................................28
參考文獻......................................................................................................................30

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指導教授

劉乃熒

審核日期

2024-7-9

推文