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研究生:江敏嫣
研究生(外文):Min-Yen Chiang
論文名稱:高科技產業與企業社會責任之關聯性
論文名稱(外文):The Relationship Between High-Tech Industry and Corporate Social Responsibility
指導教授:紀信義紀信義引用關係
口試委員:陳耀宗陳光政
口試日期:2016-05-20
學位類別:碩士
校院名稱:國立中興大學
系所名稱:會計學研究所
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:104
語文別:中文
論文頁數:65
中文關鍵詞:關鍵字:高科技產業產業競爭企業社會責任
外文關鍵詞:High-Tech IndustryDegree of Industrial CompetitionCorporate Social Responsibility
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在大環境變遷下,企業社會責任(CSR)逐漸成為全球關注之議題,過往企業較著重於經營績效指標,然而經歷時代演變開始著重於社會及環境之層面,我國也訂定相關法規及準則規範上市、上櫃公司出具企業社會責任報告書,對於公司治理、企業承諾、社會參與及環境保護加以揭露,其中本研究探討高科技產業與企業社會責任間之關聯性,其科技業是否較落實企業社會責任提升其分數以及較易列入CSR得獎企業,並且更進一步納入產品替代率以及董事會具政治背景之變數影響下,是否較會落實企業社會責任。本研究以2006年至2014年台灣經濟新報社資料庫(TEJ)之上市(櫃)和天下雜誌之「企業公民 Top 50」公司為主要研究對象。
本研究發現,高科技產業與企業社會責任之總分影響間,呈現正顯著水準,科技產業越多,其CSR之總分較高;接著,放入同業競爭產品替代率(DIFF)之科技公司對於企業社會責任之影響性,其結果顯示正顯著水準;另外,將董事會具政治連結變數放入,結果發現當高科技產業下,若具政治背景與CSR呈現負顯著水準,較可能不會被列入CSR之得獎企業;最後,將同業競爭產品替代率越高之科技業,在董事會具政治背景下,對於企業社會責任之排名以及分數呈現負顯著水準。另本研究其他測試探討CSR四大構面之結果,皆與上述實證迴歸結果相似。


With the time changing, corporate social responsibility (CSR) is becoming global issue. Taiwan progressively establishes laws and regulations to regulate listed firms to issue CSR report which reveals corporate governance, corporate commitment, social participation and environmental protection. The study examines the relationship between high-tech industry and CSR in order to investigate whether the high-tech industry implement CSR and is easily to be included in CSR award corporations. Moreover, this study also enters extent of product substitutability in industry and the board of director to inspect the effects on CSR. The empirical data of listed and OTC corporations from 2006-2014 are obtained from TEJ data bank.

Empirical results indicate that there is significantly positive relationship between high-tech industry and the score of CSR which means the score of CSR is higher with more high-tech industries. Then, the study examines the effect of high-tech firms’ extent of product substitutability with industry competition on CSR. The result indicates that there is also significantly positive relationship. In addition, the result indicates that there is significantly negative relationship between the high-tech firms with political background and CSR. Finally, the study examines high-tech firms’ board of directors with political connection and there is significantly negative relationship between those high-tech firms of higher extent of product substitutability with industry competition and the score and the ranking of CSR. Moreover, the study also shows that the result is similar to the above with four perspective of CSR.



第一章 緒論 1
第二章 文獻探討 4
第一節 企業社會責任之定義與相關規範 4
第三章 假說發展與研究設計 14
第一節 假說發展 14
第二節 實證模型 18
第三節 研究變數衡量 20
第四節 研究期間、資料來源與選樣標準 23
第四章實證結果 26
第一節敘述性統計與單變量分析 26
第二節相關係數分析 29
第三節迴歸結果分析 31
第四節敏感性分析 42
第五節其他測試 45
第五章結論與建議 53
第一節研究結論 53
第二節研究限制與建議 54
附註 55
參考文獻 57
壹、中文部份 57
貳、英文部份 58


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1. 吳慧玲,2011,淺談我國企業社會責任相關規範及推動情形,證券暨期貨月刊,第29卷第8期,5-21。
2. 李秀英、劉俊儒、楊筱翎,2011,〈企業社會責任與公司績效之關聯性〉,《東海管理評論》,第十三卷,第一期,頁77-112。
3. 沈中華、張元(2008),企業的社會責任行為可以改善財務績效嗎?-以英國FTSE社會責任指數為例,經濟論文,36(3),339-385。
4. 林文玲、傅鍾仁,2011,〈企業社會責任之揭露對會計資訊價值攸關性-以台灣資訊電子業上市公司為例〉,《商管科技季刊》,第十二卷,第二期,頁209-229。
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