策略性企業社會責任動機與企業社會責任績效──以臺灣強制揭露企業社會責任報告書之公司為例;Strategic Motivation of Corporate Social Responsibility and Corporate Social Performance: Evidence from Taiwanese Companies of Mandatory Corporate Social Responsibility Reporting

NCUIR > School of Management at National Central University > Research institute of accounting > Electronic Thesis & Dissertation > Item 987654321/74584

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/74584

Title:	策略性企業社會責任動機與企業社會責任績效──以臺灣強制揭露企業社會責任報告書之公司為例;Strategic Motivation of Corporate Social Responsibility and Corporate Social Performance: Evidence from Taiwanese Companies of Mandatory Corporate Social Responsibility Reporting
Authors:	李奕靜;Lee, I-Ching
Contributors:	會計研究所
Keywords:	策略性企業社會責任;企業社會責任動機;企業社會責任績效;strategic corporate social responsibility;motivation;corporate social performance
Date:	2017-06-23
Issue Date:	2017-10-27 14:19:07 (UTC+8)
Publisher:	國立中央大學
Abstract:	我國政府要求2015年開始，國內上市上櫃之食品工業及最近年度餐飲收入占總營收百分之五十以上之特定公司、金融業、化學工業及實收資本額達一百億元以上之公司強制應每年揭露企業社會責任報告書，本研究即以以上特定公司2014年及2015年年報之履行社會責任情形表格衡量企業社會責任績效，並以樣本公司前一年度年報之致股東報告書衡量策略性企業社會責任動機，探討其策略性企業社會責任動機與企業社會責任績效之關聯性。研究結果顯示，公司整體之策略性企業社會責任動機愈強烈，其未來之企業社會責任績效愈佳，另外，環境面（社會面）之策略性企業社會責任動機愈強，未來之環境面（社會面）企業社會責任績效也愈佳。;The Taiwan Stock Exchange Corporation (TWSE) announced that specified listed companies would start mandatory corporate social responsibility (CSR) reporting annually from 2015. These include companies from the food processing, financial and chemical sectors, as well as companies which have over 50 percent of their total revenue coming from food and beverage businesses; large enterprises with paid-in capital no less then NT$10 billion also need to comply. That certain listed companies are this research’s sample. This research mainly investigates the relationship between managers’ strategic motivations of corporate social responsibility (CSR) and corporate social performance (CSP). Overall, the results show that managers’ strategic motivations of corporate social responsibility and corporate social performance next year are positively related. In terms of environmental and social CSR, the managers’ strategic motivations are stronger, the environmental and social CSP in the future is better.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

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