臺灣博碩士論文加值系統

本文利用2013年至2016年臺灣上市公司資料探討企業投保董監事責任險對企業社會責任績效之影響。而企業社會責任績效分數係以人工蒐集方式蒐集相關分數，細分為環境面向分數、社區面向分數、人權面向分數、員工關係面向分數、多樣化面向分數、產品面向分數、公司治理面向分數以及企業社會責任綜合績效分數。
整體而言，實證結果顯示有購買董監事責任險之公司其企業社會責任有較良好的表現。本研究進一步針對投保金額多寡測試對企業社會責任績效之影響，實證結果發現，董監事責任險投保金額越多，企業社會責任綜合績效表現越佳；然而將董監事責任險投保金額對企業社會責任七大面向績效分別進行測試，實證結果發現，董監事責任險投保金額越多，在員工關係面向以及公司治理面向有較良好之表現；但董監事責任險投保金額在多樣化面向卻呈現負向關係。另外，在額外測試中本研究測試董監事責任險超額投保對企業社會責任績效之影響，發現投保超額董監事責任險與企業社會責任績效呈現負向關係。推測超額投保會使企業產生道德危機，進而對企業社會責任績效產生負面影響。

We investigate the effect of directors’ and officers’ liability insurance (D&O insurance) on the firms’ Corporate Social Responsibility performance. Our sample comprised the firms listed on Taiwan Stock Exchange from 2013 to 2016. The environmental dimension score, community dimension score, human rights dimension score, employee relations dimension score, diversity dimension score, product dimension score and governance dimension score are used to create the CSR performance database to conduct the research.
We find that D&O insurance purchase has a significant positive relationship between CSR performance. Further results show that firm with higher D&O insurance coverage tends to have better CSR performance, especially in employee relations and governance dimensions; however, D&O insurance coverage has a negative relationship between diversity dimension score.
In sensitivity analysis, we find that D&O insurance is positively associated with CSR positive subtotal score, and negatively related to CSR negative subtotal score. Our finding indicates that directors’ and officers’ liability insurance appears to improve CSR performance.

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的與架構 4
第三節 論文架構 5
第二章 文獻探討 7
第一節 董監事責任險 7
第二節 企業社會責任 10
第三節 董監事責任險與企業社會責任之關係 15
第三章 研究方法 17
第一節 研究假說 17
第二節 實證模式之建立 19
第三節 樣本選取與資料來源 27
第四章 實證結果 31
第一節 敘述性統計 31
第二節 相關係數 34
第三節 迴歸結果 37
第四節 額外測試 57
第五節 敏感性分析 70
第五章 結論 73
第一節 研究結論 73
第二節 研究限制與建議 75
參考文獻 76

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