董事會結構對企業是否選擇監督CSR單位之影響

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姓名

林冠汝(Guan-Ru Lin) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

董事會結構對企業是否選擇監督CSR單位之影響
(The impact of the board structure on monitoring CSR units)

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摘要(中)

永續發展的概念自1987年由聯合國世界環境與發展委員會（WECD）提出後，即漸受全球關注，因此各國資金投入永續發展，促使企業自發落實治理，公司治理與永續發展因而緊密相連，然而多數研究皆以董事會結構與企業社會責任績效與揭露為題，然本研究以2014年至2022年有編製永續報告書之上市企業為研究樣本，探討董事會結構對企業選擇監督CSR單位之影響。本研究之實證結果顯示：外部董事中的灰色董事對於企業是否選擇監督CSR單位無影響或具有正向影響，而獨立董事對於企業選擇監督CSR單位有正向影響，董事長兼任執行長（雙元制）則對企業選擇監督CSR單位具負向影響。本研究之主要貢獻為增加董事會結構與企業社會責任間之可研究之方向，並提供企業在實施公司治理與落實企業社會責任時，可謹慎評估各單位是否各司其職，使企業得以達成永續發展之願景。

摘要(英)

Since the concept of sustainable development was proposed by the United Nations World Commission on Environment and Development (WCED) in 1987, it has gradually attracted global attention. As a result, countries have invested funds into sustainable development, prompting companies to voluntarily implement governance, thereby closely linking corporate governance and sustainable development. However, most research focuses on board structure and corporate social responsibility (CSR) performance and disclosure. In contrast, this study uses listed companies that prepared sustainability reports from 2014 to 2022 as the research sample to determine the impact of board structure on companies’ decisions to monitor CSR units.

The empirical results of this study indicate that gray directors (external directors) have no influence or a positive impact on whether a company chooses to monitor the CSR unit. Independent directors, on the other hand, have a positive influence on a company’s decision to monitor the CSR unit, while CEO duality has a negative impact on the decision to monitor CSR units.

The primary contribution of this study is to expand the scope of researchable areas between board structure and corporate social responsibility. It also provides companies with insights for cautiously evaluating whether each unit is fulfilling its role when implementing corporate governance and fulfilling CSR, helping companies achieve their vision of sustainable development.

關鍵字(中)

★ 董事會結構
★ 監督 CSR 單位
★ 雙元制
★ 獨立董事
★ 灰色董事

關鍵字(英)

★ Board structure
★ Monitoring CSR Unit
★ CEO duality
★ Independent directors
★ Grey directors

論文目次

目錄
摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 1
一、緒論 1
1-1研究背景與動機 1
1-2研究結果與貢獻 3
二、文獻探討與假說發展 4
2-1CSR委員會 4
2-2董事會與監督CSR單位 5
2-2-1灰色董事比率與監督CSR單位 6
2-2-2獨立董事比率與監督CSR單位 6
2-2-3雙元制與監督CSR單位 7
三、研究設計 9
3-1樣本選取 9
3-2研究模型 12
3-3變數衡量 13
四、實證結果 18
4-1敘述性統計 18
4-2相關性分析 20
4-3主要迴歸結果 22
4-3-1 全樣本迴歸結果 22
4-3-2 強制編制報告書樣本迴歸結果 25
4-3-3 自願編制報告書樣本迴歸結果 27
五、結論與建議 29
5-1研究結論與貢獻 29
5-2研究限制與建議 30
參考文獻 31

表目錄
表1 樣本分類表 10
表2 各年度上市企業產業分布狀況 11
表3 變數定義及來源 13
表4 自變數與控制變數之敘述統計值 19
表5 PEARSON相關係數矩陣 21
表6 對企業監督CSR單位之迴歸分析（全樣本） 24
表7 強制編制報告書樣本中對企業監督CSR單位之迴歸分析 26
表8 自願編制報告書樣本中對企業監督CSR單位之迴歸分析 28

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指導教授

陳建中(Chien-Chung Chen)

審核日期

2024-11-26

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