臺灣博碩士論文加值系統

自2008年發生金融海嘯，加上全球環保意識抬頭，使企業在追求股東利潤的同時，更要對各利害關係人負責，因此讓企業逐漸重視企業社會責任的履行。近年來已經有許多研究顯示公司治理及公司績效對企業社會責任有很高的關聯性，因此本研究以2007年至2014年天下雜誌之「天下企業公民 Top 50」及2015年「天下企業公民 Top 100」做為企業社會責任變數之樣本，以公司治理與公司績效之構面，探討兩者對企業社會責任之間的影響。
本研究以Logistic迴歸分析，探討企業的公司治理機制良好，是否會正向影響企業社會責任的落實。使用OLS迴歸分析，探討良好的公司治理機制是否會影響公司績效及得獎企業的四項構面分數與公司績效之間的關係。研究結果顯示，良好公司治理會顯著正向影響企業社會責任；公司治理機制與公司績效有顯著之影響關係；得獎企業的公司治理構面分數會正向影響公司績效，環境保護構面分數會負向影響公司績效。

A series of food safety scandals in Taiwan has hurt consumer confidence, making all sectors of the community realize the importance of corporate social responsibility (CSR). Thus, the Financial Supervisory Commission has been gradually requiring that public companies issue annual CSR report starting in 2015. Since corporate governance is also a key factor deciding whether a company can have a sustainable development, my thesis is aimed to investigate the corporate governance structure affecting CSR performance.
The empirical results indicated that we have found that the board size and the percentage of independent board director seats are significantly and positively correlated with being chosen as awarded corporates and rating marks, even several re-pairings produce the same results. The dual position of chairman and CEO holds significant negative correlation with being chosen as awarded corporates. Moreover, the proportion of shareholding of directors and supervisors and managers shareholding proportion have no significant impact on being chosen as awarded corporates. However, they have significant impact on the rating markings.

中文摘要 i
英文摘要 ii
致謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
一、緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究架構 3
二、文獻探討 5
2.1 企業社會責任的定義 5
2.2 企業社會責任的演變 7
2.3 企業社會責任的範圍 8
2.4 公司治理的定義 11
2.5公司治理與企業社會責任 12
2.6公司治理與公司績效 13
2.7公司績效與企業社會責任 14
三、研究方法 18
3.1 研究假說 18
3.2 資料來源與樣本取得 21
3.3 變數衡量與定義 22
3.4 實證模型 26
3.4.1 Logistic之基本模型 27
3.4.2 實證模型 28
四、實證結果 32
4.1 敘述性統計 32
4.2 相關係數 36
4.3 實證結果 40
4.3.1 Logistic迴歸評估 40
4.3.2 Logistic迴歸 42
4.3.3 OLS迴歸 45
4.4 實證結果彙總 60
五、結論與建議 61
5.1 研究結論 61
5.2 研究限制與建議 63
參考文獻 64

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