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研究生:許惠君
研究生(外文):SYU, HUEI-JYUN
論文名稱:慈善活動與企業永續性對公司績效之影響
論文名稱(外文):The Impact of Charitable Activity and Corporate Sustainability on Performance
指導教授:孫梅瑞孫梅瑞引用關係
指導教授(外文):SUN, MEI-JUI
口試委員:許文宗陳宥杉
口試委員(外文):HSU, WEN-TSUNGCHEN, YU-SHAN
口試日期:2017-05-05
學位類別:碩士
校院名稱:銘傳大學
系所名稱:國際企業學系碩士班
學門:商業及管理學門
學類:企業管理學類
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:63
中文關鍵詞:慈善活動企業永續性效能公司治理公司績效企業社會責任報告書
外文關鍵詞:Charity eventsCorporate sustainability performanceCorporate GovernanceCorporate performanceCorporate Social Responsibility Report
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近幾年來,由於食安風波頻傳及強化企業公司治理,金融監督管理委員會(以下簡稱:金管會)在2015年強制五大類上市(櫃)公司編製企業社會責任(CSR)報告書,並且遵循永續性報告第四代綱領(G4)為目前企業社會責任報告書所使用的指標。本研究以此五大類上市(櫃)公司為樣本,蒐集2014年195個樣本及2015年206個樣本與查閱企業社會責任報告書之內容,並且將樣本分為五大類別。探討企業慈善捐贈及企業永續性效能對公司績效之影響。
本研究實證結果發現,企業慈善捐贈(基金會、公益團體、公益活動)及企業永續性效能對公司績效呈現正相關。公司治理在企業慈善捐贈及企業永續性效能對公司績效的影響中具有部分調節效果。公司治理在五大類別對公司績效具有部分調節效果。
  In recent years, people concern about food security problems and how to strengthen the power of corporate governance, financial supervision committee listed five categories (cabinet) enterprises and forced them to prepare corporate social responsibility (CSR) report in 2015 and follow the fourth generation sustainable Report (G4) for the current corporate social responsibility report used by the indicators. In this study, the five categories of listed companies (cabinet) as a sample, access and collection of 195 samples in 2014 and 206 samples in 2015 of corporate social responsibility report of the contents and the sample is divided into five categories. To explore corporate charity donations and corporate sustainability on performance.
  The empirical results shows that corporate charity donations (Foundations, public interest groups, public welfare activities) and corporate sustainability are positive on performance. Corporate governance has a partial regulatory effect in the impact of corporate charitable donations and corporate sustainability on performance. Corporate governance in the five categories of performance has a partial adjustment effect.
目錄 I
圖目錄 II
表目錄 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 3
第三節 研究流程 4
第貳章 文獻探討 6
第一節 代理問題 6
第二節 公司治理 8
第三節 慈善捐贈 12
第四節 企業社會責任 15
第五節 企業社會責任報告書 20
第參章 研究設計與方法 24
第一節 研究架構 24
第二節 研究假說 25
第三節 研究範圍與資料來源 28
第四節 研究變數操作型定義 28
第五節 研究方法 32
第肆章實證分析與假設檢定 35
第一節 樣本分析 35
第二節 敘述統計 37
第三節 相關分析 39
第四節 迴歸分析 41
第五節 研究彙整 45
第伍章結論與管理意涵 46
第一節研究結論與管理意涵 46
第二節研究限制 48
參考文獻 49

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