家族企業、女性董事與外資持股對企業社會責任治理之影響;The Impact of Family Firms、Female Directors and Foreign Shareholder on Governance of Corporate Social Responsibility

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题名:	家族企業、女性董事與外資持股對企業社會責任治理之影響;The Impact of Family Firms、Female Directors and Foreign Shareholder on Governance of Corporate Social Responsibility
作者:	林依璇;Lin, Yi-Xuan
贡献者:	會計研究所
关键词:	企業社會責任治理;企業社會責任專職單位;家族企業;女性董事;外資持股;Corporate Social Responsibility Governance;Corporate Social Responsibility Unit;Family Firms;Female Directors;Foreign Shareholder
日期:	2020-06-24
上传时间:	2020-09-02 17:10:23 (UTC+8)
出版者:	國立中央大學
摘要:	摘要企業社會責任（Corporate Social Responsibility，CSR）議題逐漸受到關注，擁有良好的CSR表現，需要一套CSR治理架構，為了強化CSR治理，公司應該設置專職單位來履行。本研究以CSR治理為出發點，探討家族企業、女性董事與外資持股是否影響公司設置CSR專職單位以及CSR專職單位是否召開會議來檢討CSR運作情形。本研究樣本取自2014年至2018年上市（櫃）公司之年報，共計8,187觀察值。研究結果顯示，控制型態為家族企業，CSR專職單位傾向不召開會議。女性董事比例越高，公司越傾向不設置CSR專職單位，結果與過去文獻不同。另外，外資持股比例越高，公司越傾向設置CSR專職單位，且CSR專職單位越傾向召開會議。最後，家族企業之女性董事為家族成員，CSR專職單位傾向不設置CSR專職單位。 ;Abstract Corporate social responsibility (CSR) has become an important issue. The company needs a good CSR governance to get good CSR performance. In order to strengthen CSR governance, the company should set up a dedicated unit to operate for CSR. This study specifically uses family firms, female directors and foreign shareholdings to explore whether it will affect the company’s establishment of the dedicated unit for CSR and CSR unit will meet to review the operation of CSR. Using a sample of the annual reports of listed companies during 2014 to 2018, for a total of 8,187. The results of this study are as follows. The company is a family-owned, CSR units tend not to hold a meeting. The higher the percentage of female directors, the company will tend not to establish dedicated units. In addition, the company will tend to establish dedicated units for CSR and hold a meeting when the percentage of foreign shareholdings is higher. Finally, female directors are family members, the company will tend not to establish units.
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