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研究生:陳姿吟
研究生(外文):Chen, Tzu-Yin
論文名稱:企業社會責任決定因素之分析-金融業國際實證研究
論文名稱(外文):On the Determinants of Corporate Social Responsibility: International Evidence on the Financial Industry
指導教授:池祥麟池祥麟引用關係
指導教授(外文):Chih, Hsiang-Lin
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:合作經濟學系
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:64
中文關鍵詞:企業社會責任道瓊永續性全球指數赤道法則投資人保護
外文關鍵詞:Corporate Social ResponsibilityDow Jones Sustainability World IndexEquator PrinciplesInvestor Protection
相關次數:
  • 被引用被引用:4
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  • 下載下載:261
  • 收藏至我的研究室書目清單書目收藏:6
在讚揚優良企業與提倡企業社會責任的同時,金融市場卻風波不斷,弊案層出不窮。國際間2002年恩隆風暴與大型企業的假帳醜聞;在國內更有2003年的金融超貸案、2004年博達事件、2006年底力霸集團掏空案與近期的英華達內線交易;這些金融弊案的影響不僅是無法估計,亦讓社會大眾撻伐聲浪不斷,投資人更可能遭受血本無歸的衝擊。
是什麼原因會讓企業重視社會責任進而從事善盡社會責任的行為呢?
根據道瓊永續性全球指數 (Dow Jones Sustainability World Index; DJSI World) 將研究樣本區分為重視企業社會責任 (CSR group) 和不重視企業社會責任 (not CSR group);且以2003~2005年為研究期間,再以Campbell (2006a) 理論架構,試圖從財務面向、法規面向、制度面向以及總體面向,探討企業社會責任之決定因素。
首先,經由實證結果發現,財務績效表現較佳或規模較大的金融業,較善盡社會責任;金融業的競爭程度並無直接正向或負向關係,而是當競爭程度較低時,金融業會較善盡企業社會責任以爭取競爭優勢,不過當競爭程度達一定水準時,金融業為了降低成本則較不善盡社會責任,因此,競爭程度對企業社會責任呈現非線性的影響;不過,當加入控制國家財富之變數後,金融業競爭程度對企業社會責任有正向關係,即競爭程度越高,金融業會較善盡企業社會責任以獲得持續性的競爭優勢。
其次,國家的法規強而有力時,則促使公司善盡社會責任,但是投資人保護程度對企業社會責任卻呈現反向影響;金融業中的產業自我規範對公司善盡社會責任有正向影響;最後,當一國的管理學院品質越優異、員工與雇主的關係越合作以及國家的總體經濟景氣良好時,該國公司較善盡社會責任。
Campbell (2006a) offers an institutional theory of CSR that consists of a series of propositions specifying the conditions under which corporations are likely to behave in socially responsible ways. This study attempts discuss the determinants of CSR from four dimensions: firm-specific financial characteristics, regulations, institutions, and macroeconomic conditions. To measure CSR, our study investigates 520 corporations in 34 countries during the 2003-2005 periods, which are financial firms in the Dow Jones World Index, and we classify them into two groups: (1) the CSR Group, in which companies are included in the Dow Jones Sustainability World Index (DJSI World), and (2) the Not CSR Group, in which companies are not included in DJSI World. Our empirical findings are as follows:
First, we find that corporations with better financial performance or larger size will be more CSR-minded. Second, we find that there is a non-linear relationship between CSR and the degree of competition in the financial industry. Third, corporations in countries with strong legal enforcement engage in more CSR activities, but strikingly, those in countries with strong anti-director rights engage in less CSR activities. Finally, self-regulation in the financial industry has a significantly positive effect on CSR; corporations will be more CSR-minded in countries with better quality of management school, more cooperation in labor-employer relations, or better macroeconomic environment.
目錄
表目錄 Ⅱ
圖目錄 Ⅲ
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第貳章 文獻探討 7
第一節 影響企業社會責任的決定因素 7
第二節 相關資料庫之介紹 17
第參章 研究假說與實證設計 23
第一節 資料來源與選取 23
第二節 研究假說 28
第三節 研究變數定義與衡量 31
第四節 資料分析方法 35
第肆章 實證結果與分析 37
第一節 敘述性統計 37
第二節 企業社會責任之決定因素 46
第伍章 結論與建議 53
第一節 研究結論 53
第二節 研究限制與未來研究方向 56
參考文獻 57
表目錄
圖1.1 研究流程圖 5
表2.1 赤道法則參與之金融機構 20
表2.2 沃夫史博原則參與之金融集團 21
表3.1 DJ WORLD與DJSI WORLD金融業公司家數 23
表3.2 道瓊永續性指數一覽表 24
表3.3 企業永續性評估準則 26
圖3.1 競爭程度與企業社會責任關係圖 29
表3.4 PANZAR-ROSSE MODEL之H值意義 32
表3.5 變數符號、資料來源與迴歸係數之預期影響 36
表4.1 樣本國家「重視CSR金融業」與「不重視CSR金融業」財務變數的平均值 41
表4.2 樣本國家金融業競爭變數與制度面變數的平均值 43
表4.3 樣本國家金融業法律制度與總體經濟變數的平均值 44
表4.4 企業社會責任與各項變數之相關係數表 45
表4.5 企業社會責任決定因素之迴歸結果Ⅰ 51
表4.6 企業社會責任決定因素之迴歸結果Ⅱ 52
圖目錄
圖1.1 研究流程圖 5
圖3.1 競爭程度與企業社會責任關係圖 29
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二、網站
ACnielsen web: www.acnielsen.com.tw
Dow Jones Indexes web: www.djindexes.com
Dow Jones Sustainability Indexes web: www.sustainability-index.com
Equator Principles web: www.equator-principles.com
Transparency International web: www.transparency.org
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