臺灣博碩士論文加值系統

近年來企業社會責任受到世界各國的重視，如何保護利害關係人的利益便成為大家關注的焦點。因此本研究針對台灣市場不同投資人的型態，探討其對台灣企業之企業社會責任表現之影響，透過天下雜誌所評選之企業公民獎獲獎企業為樣本，藉由固定效果模型來探討不同型態投資人對企業社會責任表現之影響。本研究期望以研究之結果提供政府機構、監督單位、企業及投資人作參考，以期市場能夠永續的發展與經營。

In recent years, corporate social responsibility has been the focus of the world, how to protect the interests of stakeholders has become the focus of attention. Therefore, this study aims at the different types of investors in Taiwan market, and explores its influence on the corporate social responsibility performance of Taiwan enterprises. Through the selection of enterprise citizenship award enterprises as the sample, the fixed effect model is used to explore different types The Influence of Investors on the Performance of Corporate Social Responsibility. This study is expected to provide government agencies, supervisory units, enterprises and investors as a reference to the results of the study.

摘　要 i
ABSTRACT ii
誌 謝 iii
目 錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.3 研究流程 4
第二章 文獻回顧 6
2.1 企業社會責任 6
2.1.1 企業社會責任之定義與發展 6
2.1.2 企業社會責任相關規範 8
2.1.3 企業社會責任評選機構 10
2.2 資訊不對稱與代理理論 12
2.3 股權結構與企業社會責任績效之關聯性 13
2.3.1 大股東(blockholder)與企業社會責任 14
2.3.2 政府結構與企業社會責任 15
2.3.3 公司法人、信託基金、金融機構與企業社會責任 15
2.3.4內部人持股與企業社會責任 17
2.3.5 外資投資人與企業社會責任 18
第三章 研究設計與方法 20
3.1 研究樣本與資料來源 20
3.2 研究模型 23
3.2.1 固定效果模型 23
3.2.2 研究變數 25
第四章 研究結果 28
4.1 敘述性統計分析 28
4.2 相關係數分析 29
4.3 固定效果模型分析 32
4.3.1投資人型態與企業社會責任表現 32
4.3.2 投資人型態與公司治理表現 34
4.3.3 投資人型態與組織承諾表現 36
4.3.4 投資人型態與社區參與表現 38
4.3.5 投資人型態與環境保護表現 40
4.4 小結 42
第五章 結論與建議 43
5.1 研究結論 43
5.2 限制與建議 44
第六章 參考文獻 45
6.1 中文文獻 45
6.2 英文文獻 45

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