CSR委員會內獨立董事與董事會內女性董事對CSR脫鉤的影響

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姓名

莊于萱(Yu-Hsuan Chuang) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

CSR委員會內獨立董事與董事會內女性董事對CSR脫鉤的影響
(The impacts of independent directors on the CSR committee and female directors on the board on CSR decoupling)

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至系統瀏覽論文 (2030-3-1以後開放)

摘要(中)

近年來，企業社會責任漸漸受到重視，然而在企業社會責任的實踐中，管理者經常將這些行動分開。企業社會責任脫鉤——為企業社會責任揭露與企業社會責任績效之間的差距，學者們一致認為企業社會責任脫鉤對企業有害。若能了解公司企業社會責任脫鉤發生之原因，可以幫助公司未來在制定決策時，了解是什麼原因導致企業社會責任脫鉤發生，以減少發生的情況。本研究係探討永續發展治理單位之獨立董事以及董事會內女性董事對於企業社會責任脫鉤之影響。本研究以2019年至2022年為研究期間，使用臺灣經濟新報（TEJ）有TESG評分的上市公司為研究對象，針對有設置永續發展治理單位之公司，實證結果發現，於永續發展治理單位中設置獨立董事之公司，可以緩解企業社會責任脫鉤發生之情形；於董事會中設置女性董事，則無法緩解企業社會責任脫鉤發生之情形。

摘要(英)

In recent years, corporate social responsibility (CSR) has garnered increasing attention. However, in the practice of CSR, managers often disconnect actions from disclosures. CSR disengagement—referring to the gap between CSR disclosures and CSR performance—is widely recognized as detrimental to firms. Understanding the reasons behind CSR disengagement can assist companies in making informed decisions to mitigate such occurrences in the future. This study investigates the impact of independent directors in sustainability governance units and female directors on the board on CSR disengagement. Using data from Taiwan Economic Journal (TEJ) for listed companies with TESG ratings from 2019 to 2022, the empirical findings suggest that companies with independent directors in sustainability governance units are better able to mitigate CSR disengagement. However, the presence of female directors on the board does not significantly affect CSR disengagement.

關鍵字(中)

★ 企業社會責任脫鉤
★ 永續發展治理單位
★ 女性董事
★ 獨立董事

關鍵字(英)

★ CSR decoupling
★ CSR committee
★ female directors
★ independent directors

論文目次

摘要 ............................................................................................................................................. I
Abstract ................................................................................................................................... II
目錄 .......................................................................................................................................... IV
表目錄 ...................................................................................................................................... V
圖目錄 ..................................................................................................................................... VI
一、緒論 ................................................................................................................................... 1
1-1 研究背景與動機 ................................................................................................. 1
1-2 研究架構 ............................................................................................................ 3
二、文獻探討與假說發展 ................................................................................................... 4
2-1 企業社會責任 ..................................................................................................... 4
2-2 假說發展 ............................................................................................................. 8
三、研究設計 ........................................................................................................................ 13
3-1 樣本選取 ........................................................................................................... 13
3-2 變數定義、衡量及來源 .................................................................................. 17
3-3 迴歸模型 ........................................................................................................... 29
四、實證結果 ........................................................................................................................ 30
4-1 敘述性統計 ....................................................................................................... 30
4-2 相關性分析 ....................................................................................................... 32
4-3 主要迴歸結果 ................................................................................................... 34
4-4 穩健性分析 ..................................................................................................... 38
伍、結論 ................................................................................................................................. 45
5-1 研究結論與貢獻 ............................................................................................... 45
5-2 研究限制與建議 ............................................................................................... 46
參考文獻 ................................................................................................................................. 48
附錄一
..................................................................................................................................... 53
附錄二 ..................................................................................................................................... 57

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指導教授

陳建中(Chien-Chung Chen)

審核日期

2025-3-5

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