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研究生:周子筠
研究生(外文):Tzu-Yun Chou
論文名稱:企業社會責任報告書對聲譽之風險管理效果-以台灣上市櫃公司為例
論文名稱(外文):The Risk Management Effect of Corporate Social Responsibility Reports on Corporate Reputation: Evidence from Taiwan
指導教授:高偉娟高偉娟引用關係林嬋娟林嬋娟引用關係
指導教授(外文):Wei-Chuan KaoChan-Jane Lin
口試日期:2017-06-23
學位類別:碩士
校院名稱:國立臺灣大學
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:2017
畢業學年度:105
語文別:中文
論文頁數:47
中文關鍵詞:企業社會責任企業社會責任報告書強制揭露企業聲譽
外文關鍵詞:corporate social responsibility (CSR)corporate social responsibility reportmandatory disclosurecorporate reputation
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本研究主要探討國內企業社會責任報告書對企業聲譽之風險管理效果,即探討在發生負面事件時,先前曾發布企業社會責任報告書是否能為公司帶來保險效果,減緩股價的下跌;抑或者是反而加劇負面事件的影響,造成企業聲譽受損更加嚴重。
本研究以 2014 到 2016 年間曾發生負面事件之台灣上市櫃公司進行探討,並結合國內法規以研究強制性企業社會責任所帶來的影響。結果顯示,在負面事件發生時,自願性發布之企業社會責任報告書非但未帶來保險效果,反而會使社會大眾感到被欺騙,因而得到更為嚴厲的制裁,使聲譽受損更加嚴重;強制性發布之社會責任報告書則無顯著影響。
This study investigates the risk management effect of corporate social responsibility (CSR) reports on corporate reputation in Taiwan. Specifically, little is
known whether issuance of independent CSR reports could dampen or reduce the negative market reaction to the firms with negative CSR events afterwards. When firms disclose negative events, whether issuing CSR reports will have insurance effects on firms and mitigate the declines in stock price or intensify the impact of
negative events and cause greater damage to firms’ reputation.
The sample includes the listed companies with negative events from year 2014 to 2016 in Taiwan. The sample includes both firms with voluntary and mandatory CSR reports. The empirical results show that voluntary CSR reports do not have insurance effects on firms, but have incremental negative effects. It is possibly because the voluntary ones, considered good firms before negative events, make the community feel deceived when negative events occur. These firms obtain more severe sanctions so that CSR reports cause greater damage to firms’ reputation. However, mandatory issuance of CSR reports has no impact on firms’ reputation.
致謝................................................................................................................................ I
摘要...............................................................................................................................II
Abstract........................................................................................................................III
表目錄...........................................................................................................................V
第一章 緒論............................................................................................................1
第二章 文獻回顧及假說建立................................................................................5
第一節 企業社會責任與公司財務績效之關聯性........................................5
第二節 企業社會責任與企業社會責任報告書對公司聲譽之影響............7
第三節 強制性企業社會責任對公司之影響..............................................11
第三章 研究設計..................................................................................................13
第一節 樣本與資料......................................................................................13
第二節 變數衡量..........................................................................................17
第三節 實證模型..........................................................................................22
第四章 實證結果..................................................................................................23
第一節 敘述性統計......................................................................................23
第二節 單變量分析......................................................................................26
第三節 迴歸結果..........................................................................................30
第五章 額外測試..................................................................................................34
第六章 研究結論、限制及建議..........................................................................38
第一節 研究結論..........................................................................................38
第二節 研究限制與建議..............................................................................39
參考文獻......................................................................................................................41
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