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研究生:洪憲堂
研究生(外文):Hung Hsien Tang
論文名稱:企業社會責任的決定因素:應用約略集合理論分析
論文名稱(外文):The Key Determinants of Corporate Social Responsibilities : Rough Set Theory Analysis
指導教授:張裕任張裕任引用關係
口試委員:陳妮雲賴淑妙張裕任
口試日期:2016-06-24
學位類別:碩士
校院名稱:開南大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2016
畢業學年度:103
語文別:中文
論文頁數:52
中文關鍵詞:負面事件約略集合理論企業社會責任關聯性
外文關鍵詞:Negative eventsRough set theoryCorporate Social ResponsibilityRelevance
相關次數:
  • 被引用被引用:0
  • 點閱點閱:131
  • 評分評分:
  • 下載下載:4
  • 收藏至我的研究室書目清單書目收藏:2
本研究以2005年到2013年台灣上市上櫃公司為研究對象,從負面事件的角度切入,運用約略集合理論(Rough Sets Theory, RST)來分析企業社會責任(Corporate Social Responsibility,簡稱CSR)的決定因素,以實證方式探討公司特質、公司治理、公司績效、寬裕資源等四項分類下的條件屬性與企業社會責任之關聯性。研究結果顯示:外資持股、流動比率、經理人持股比率、董監事股權質押比率、系統風險及成長性等條件屬性,為企業社會責任的主要決定因素。
This paper From a negative point of view of Corporate Social Responsibility(CSR.) determinants, using the Rough Sets Theory(RST)from a data set of firms listed in Taiwan Stock Exchange market. An empirical way to explore the correlation between condition attributes that contains corporate idiosyncratic, corporate governance, corporate performance, ample resources and Corporate Social Responsibility. The results show: foreign ownership, liquidity ratio, the ratio of shareholding managers, directors and supervisors share pledge rate, systemic risk and growth conditions such property for CSR main deciding factor.
第一章 緒論
第一節 研究背景及動機
第二節 研究目的
第三節 論文架構
第二章 文獻探討
第一節 企業社會責任
第二節 企業社會責任衡量方式
第三節 影響公司善盡企業社會責任之因素
第四節 巨量資料
第三章 研究方法
第一節 約略集合理論發展
第二節 約略集合理論應用
第四章 實證分析
第一節 屬性與屬性值之分類
第二節 約略集合分析結果
第五章 結論
參考文獻
一、中文部分
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廖婉鈞、林月雲、虞邦祥(2009)。知覺組織利害關係人重要程度與組織績效之關係:企業責任作為之中介效果。管理學報,26(2),213-232頁。
鄧美貞、王琬青(2012)。企業社會責任與財務績效:以經營效率為中介效果。朝陽商管評論,11 (2),77-104頁。
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參考網站:
跨國企業指導綱領(OECD):http://www.oecd.org/
美國道瓊永續指數(DJSI):http://www.sustainability-indexes.com/
臺灣經濟新報(TEJ):http://www.tej.com.tw/


















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1. 池祥萱、繆文娟、莊瀅臻(2014)。企業社會責任對於公司財務績效之影響是雙面刃嗎?來自全球500大公司的證據,管理學報,2014,31(1),1-19。
2. 周寶玉(2012)。企業社會責任與企業經營績效相關性分析,華人經濟研究期刊,第十卷,第二期。
3. 周聰佑、陳彥廷、吳佳玲(2012)企業履行社會責任對員工組織公民行為之影響。商管科技季刊,13(2),165-190。
4. 洪雪卿、陳薇如、傅雁鈴(2013)。影響企業社會責任績效之重要因素為何,商管科技季刊,第十四卷,第四期,第405-441頁。
5. 陳宜民、鍾道詮 (2002)。醫師的社會責任養成教育之我見。應用倫理研究通訊,21。
6. 陳育成、許峰睿、黃聖雯(2013)。企業社會責任與經營績效之關聯性研究. 評價學報, (6), 53-72.
7. 黃正忠(2005)。企業在地方永續發展扮演角色之探討。研考雙月刊,29(5), 110-119頁。
8. 黃忠發、連和吉、張書豪(2012)。營建產業生態環境企業社會責任, 企業形象與組織績效關連性之實證研究。技術學刊(JournalofTechnology), 2012, 27.4: 161-170.
9. 黃瓊瑤、張瑞元、林金賢(2014)。企業社會責任揭露對權益資金成本之影響,臺灣企業績效學刊,2014,Vol.7,No.2,103-124。
10. 廖婉鈞、林月雲、虞邦祥(2009)。知覺組織利害關係人重要程度與組織績效之關係:企業責任作為之中介效果。管理學報,26(2),213-232頁。
11. 鄧美貞、王琬青(2012)。企業社會責任與財務績效:以經營效率為中介效果。朝陽商管評論,11 (2),77-104頁。