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研究生:林玉芬
研究生(外文):LIN, YU-FEN
論文名稱:CEO特質與資訊揭露對企業社會責任之影響-以天下企業公民獎為例
論文名稱(外文):The Relationship among CEO characteristics, Information Disclosure and Corporate Social Responsibility-Evidence from the Firms Listing in Excellence in Corporate Social Responsibility
指導教授:洪育忠洪育忠引用關係
指導教授(外文):HUNG, YU-CHUNG
口試委員:王元章吳徐哲
口試委員(外文):WANG, YUNG-JANGWU,HSU-CHE
口試日期:2017-06-19
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2017
畢業學年度:105
語文別:中文
論文頁數:50
中文關鍵詞:企業社會責任公司治理CEO特質資訊揭露
外文關鍵詞:corporate social responsibilitycorporate governanceCEO characteristicsinformation disclosure
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近年來,企業社會責任已經是許多企業重視的議題,World Business Council for Sustainable Development(WBCSD)在1998年提出,企業社會責任是指企業透過符合道德行為和促進經濟發展,對當地社區做出貢獻並改善員工及其家庭、當地整體社區、社會的生活品質。但是,企業社會責任涵蓋範圍很廣,包含:公司治理、永續環境、社會公益以及經濟貢獻。因此,本研究主要探討CEO特質與資訊揭露對企業社會責任之影響。在CEO特質的部分,CEO教育程度與編製企業社會責任報告與企業社會責任呈正相關,也就是CEO教育程度越高,對企業社會責任執行越好;編製企業社會責任報告與否,表示CEO重視非財務資訊報告。在資訊揭露部分,資訊揭露評鑑與英文網站與企業社會責任呈正相關,也就是資訊揭露評鑑越高,該公司的資訊越透明;英文網站不僅讓本國民眾收到資訊,更可以讓外國投資者方便取得該公司重大訊息。



In recent, Corporate Social Responsibility (CSR) has become an important issue which many listed companies focus on. In 1998, The World Business Council for Sustainable Development (WBCSD) stresses, “CSR is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families, as well as of the local community and society at large.” CSR includes corporate governance, sustainable environment, social responsibility and economic contribution. Thus, this study investigates the relationship among CEO characteristics, information disclosure and corporate social responsibility. The sample is from the firms listed in Excellence in Corporate Social Responsibility from the period between 2007 and 2016. In CEO characteristics, the results indicate that CEOs’ education is significantly related to CSR. CSR report also has a significant relationship with CSR. In information disclosure, the information disclosure and evaluation system is positively associated with CSR. Also, English website presents positive correlation with CSR.
摘要 i
ABSTRACT ii
目錄 iii
表目錄 v
圖目錄 vi
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 論文架構 3
1.4 研究流程 4
第二章 文獻探討 6
2.1 企業社會責任 6
2.2 CEO特質 10
2.3 資訊揭露 16
第三章 研究設計 20
3.1研究架構 20
3.2變數的操作型定義 22
3.3資料來源與收集 26
3.4資料分析 26
3.4.1敘述性統計 26
3.4.2相關分析 27
3.4.3共線性診斷 27
3.4.4迴歸分析 28
第四章 研究分析結果 29
4.1敘述性統計 29
4.2相關分析 31
4.3迴歸分析 34
第五章 研究結論與建議 38
5.1研究結論 38
5.2管理意涵 40
5.3研究建議與限制 43
參考文獻 44


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