臺灣博碩士論文加值系統

落實企業社會責任與強化環境資訊揭露，已是現今企業經營管理不可或缺的一環。本研究主要以代理理論及管家理論觀點，探討公司治理變數對企業社會責任績效之影響，並檢測企業社會責任績效表現不同的企業，其環境資訊揭露透明度是否亦有顯著差異。主要以Logistic迴歸分析進行假說驗證。實證結果發現，有較高機構投資人持股的企業，因可連結的資源與可帶來的監督力量較強大，對於企業社會責任績效的提升具有正面影響效果，符合代理理論觀點。另依據管家理論，基於高階管理階層會兼顧私人與組織整體利益考量，因此董監持股比率增加，對提升企業社會責任績效有正面影響；而獨立董監事的設置機制，亦有助於促進企業甚盡社會責任；然若控制股東的控制權與現金流量偏離程度越大，則不利於企業社會責任績效的改善。最後，在環境資訊揭露透明度方面，企業社會責任績效較佳的企業，會有較高的環境資訊透明度。

Based on agency theory and stewardship theory, this research explores the relationship between corporate governance and corporate social performance. Furthermore, we also test the difference of environmental information disclosure among Taiwanese companies. Binary Logistic regression and t-test analysis are used to test our hypotheses. The empirical results indicate that when companies have more institutional ownership, stock ownership by directors and supervisors, and external independent directors’ seats; they are more likely to have corporate social performance. In addition, companies that have more the deviation between control rights and cash-flow rights of control stockholders are likely to encounter less corporate social performance. Finally, the results also show that the better corporate social performance, the more transparency of environmental information disclosure is.

目錄　　　　　　　　　　　　　　　　　　　　　　
中文摘要 I
英文摘要 II
目錄 III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究流程 5
第三節 論文結構 6
第二章 文獻探討與假說推論 8
第一節 公司治理與企業社會責任 8
第二節 公司治理與企業社會責任之發展 10
第三節 代理理論 12
第四節 管家理論 14
第五節 公司治理結構與企業社會責任績效研究 15
第六節 假說發展 16
第三章 研究設計 23
第一節 研究期間與資料收集 23
第二節 變數衡量 24
第三節 研究架構 31
第四節 實證模式 33
第四章 實證結果 34
第一節 敘述統計分析 34
第二節 變數相關分析 35
第三節 VIF共線性檢定 36
第四節 假說檢定結果 37
第五章 結論 42
第一節 研究結論與討論 42
第二節 研究限制與未來研究建議 43
參考文獻 44

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