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研究生:陳彥良
研究生(外文):CHEN, YEN-LIANG
論文名稱:女性董事比例與企業社會責任績效關連性之實證研究─家族成員經理人與專業經理人之影響
論文名稱(外文):An Empirical Study on the Relationship between Female Directors and Corporate Social Responsibility: The Impact of Family CEOs and Professional CEOs
指導教授:朱炫璉朱炫璉引用關係
指導教授(外文):CHU, HSUAN-LIEN
口試委員:江家瑜邱碩志陳彥綺朱炫璉
口試委員(外文):CHIANG, CHIA-YUCHIU, SHE-CHIHCHEN, YEN-CHICHU, HSUAN-LIEN
口試日期:2019-07-12
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
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:2019
畢業學年度:107
語文別:中文
論文頁數:46
中文關鍵詞:企業社會責任董事會性別多元家族企業專業經理人
外文關鍵詞:Corporate Social Responsibility (CSR)gender diversityboard of directorsfamily businessCEO’s family membership
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為了鼓勵國內的企業更加重視對企業社會責任的投入,分析促使公司投入企業社會責任的內在因素至為重要,因為藉由研究這些因素可以讓我們了解公司是如何理解企業社會責任並將它融入在實際經營中。
本文欲研究女性董事比例高低、家族企業與否以及總經理是否為家族成員等因素與企業社會責任績效的關聯性,並進一步探討女性董事是否能幫助專業經理人在企業社會責任績效上的表現。
本研究以2016、2017年為研究期間,以國立臺北大學商學院編製臺灣永續價值指數(TWNSI)所評比之公司排除金融業後之樣本為研究對象。實證結果發現,家族企業的企業社會責任績效表現較佳,但女性董事比例以及家族成員經理人對於企業社會責任的關係並不明顯,女性董事比例對專業經理人在企業社會責任績效上的影響亦不明顯。

In order to encourage domestic enterprises to pay more attention on corporate social responsibility (CSR), it is important to analyze the factors that drive companies to invest in CSR, because by investigating these factors, we can understand how companies put CSR into practice.
This study takes 2016 and 2017 as the research period. Excluding financial industry, the samples are selected from the Taiwan Sustainability Index (TWNSI) compiled by the National Taipei University. The empirical results show that the CSR performance of family business is better than non-family business. However, there is no sufficient evidence to support that the proportion of female directors or family managers can influence CSR performance. The influence of female directors on the CSR performance of non-family managers is not supported either.

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第貳章 文獻探討與假說建立 7
第一節 企業社會責任的定義及演進 7
第二節 董事會性別多元 9
第三節 家族企業 13
第參章 研究方法 15
第一節 研究對象與資料來源 15
第二節 研究模型 16
第三節 變數衡量 19
第肆章 實證結果分析 22
第一節 敘述性統計 22
第二節 相關係數矩陣分析 26
第三節 迴歸結果分析 29
第四節 敏感度分析 33
第伍章 結論與建議 35
第一節 研究結論 35
第二節 研究限制及未來研究建議 36
參考文獻 37

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