臺灣博碩士論文加值系統

本文乃利用2009至2013年間臺灣上市公司的資料，來探討公司董事會規模與董事會之獨立性與公司社會責任投入程度高低之關聯。有鑒於企業社會責任在近年來已經是管理實務與學術研究中的熱門議題，且大多數的研究已經探討了公司從事社會責任行為所產生的影響包括利益以及成本等，同時也分析了公司未善盡社會責任時的缺點。由於相關企業從事社會責任的決定因素的既存研究中是相對較缺乏的，因此本文主要從公司董事會的結構包括董事會的規模以及其獨立性之角度，來分析董事會結構究竟是會讓公司多做社會責任，亦或反而較為輕忽其社會責任作為。董事會規模是以董事會總人數衡量，董事會獨立性則是用董事會的成員中是否出現獨立董事、獨立董事人數以及獨立董事佔董事會總人數之比率來作為代理變數。而從事社會責任投入的衡量則採取過去既有研究中常使用的虛擬變數法以及社會責任問卷之得分來作為衡量指標。本文的實證結果顯示當公司的董事會規模較小而獨立性較高時，因董事會效率較好且公司績效較佳，故公司在從事社會責任上的投入程度與意願平均來說是相對較高的。

This thesis examines the linkage between board structure (including board scale and board independence) and firm’s engagement in Corporate Social Responsibility (CSR), and it is based on data of listed companies of Taiwan Stock Exchange (TWSE) over the period of 2009~2013. While CSR has already been a hot topic and academic research focus, the number of studies aiming at examining the determinants for CSR engagement is relative rare. This thesis examines how board structure affects firm’s engaging in CSR through board functioning efficiency that is potentially affected by board scale and board independence. Board scale is measured by the total number of board member. Board independence is proxied by the dummy of hiring independent director, number of independent director and ratio of independent director. According to existing studies, CSR engagement is measured by CSR dummy variable and respondent’s reply on CSR questionnaire. The empirical finding shows that smaller board scale and greater board independence is associated with superior performance on CSR, which support the view that smaller board scale and greater board independence enhances board efficiency and corporate performance which in turns improves the firm’s performance on corporate social responsibility.

摘 要 I
ABSTRACT II
目 錄 III
圖表目錄 V
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 7
第三節 研究架構與流程 9
第貳章 文獻回顧 12
第一節 董事會結構的相關規範 12
第二節 企業社會責任與公司績效的關聯性 16
第三節 董事會結構與公司績效的關聯性 19
第四節 董事會結構與從事企業社會責任 21
第參章 變數、資料與實證方法 24
第一節 變數定義與衡量 24
第二節 實證模型－多重迴歸分析 34
第三節 公司樣本與資料來源 35
第肆章 迴歸實證分析與結果 36
第一節 敘述統計量與相關係數矩陣 36
第二節 多重迴歸分析結果 40
第伍章 結論與建議 53
第一節 研究結論 53
第二節 研究限制及建議 57
參考文獻 63

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《天下雜誌》「企業公民獎」：http://issue.cw.com.tw/issue/csr/index
《遠見雜誌》「企業社會責任獎」：http://www.gvm.com.tw/CSR2012/index.html
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