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研究生:吳文達
研究生(外文):WU, WEN-TA
論文名稱:企業內部因素與企業社會責任報告揭露之關聯性:以台灣電子業為例
論文名稱(外文):The Relationship between Corporate Internal Factors and Corporate Social Responsibility Report Disclosure: Empirical Results from Taiwanese Electronic Industry
指導教授:吳斯偉吳斯偉引用關係
指導教授(外文):WU, SHIH-WEI
口試委員:練凱文駱武昌
口試委員(外文):LIEN, KAI-WENLUO, WU-CHANG
口試日期:2019-05-28
學位類別:碩士
校院名稱:國立臺北科技大學
系所名稱:管理學院EMBA大上海專班
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:2019
畢業學年度:107
語文別:中文
論文頁數:46
中文關鍵詞:企業社會責任企業行為理論組織寬裕績效落差競爭壓力生存危機破產威脅
外文關鍵詞:Behavioral Theory of the FirmCorporate Social Responsibility Organization SlackCompetitive PressureSurvival DistressBankruptcy Threat
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企業社會責任儼然成為現今市場上所重視的議題之一,例如公司治理、員工照顧、環境保護等。 然而在並無規範強制揭露企業社會責任報告的台灣,仍舊有許多的企業尚未自願揭露企業社會責任報告書。再者,自 1990年起,台灣的電子產業一直扮演著舉足輕重的地位。因此,本研究欲藉由企業行為理論來探討企業面臨什麼樣的狀況之下會較願意揭露企業社會責任報告, 即企業內部因素對揭露企業社會責任報告之影響。本研究以 2005至 2017年間 台灣電子產業的 上市 公司 為樣本並建立 Logit及 Probit模型,研究結果發現 績效 超越目標愈多或績效低於目標愈少則愈願意揭露企業社會責任報告;其次,組織寬裕部分則僅 潛在寬裕資源 與企業社會責任報告揭露意願呈顯著正相關;在經營方面,經營危機愈大則企業愈願意揭露企業社會責任報告; 競爭壓力愈小 亦愈願意揭露企業社會責任報告; 在財務方面, 破產威脅 愈小 愈願意揭露企業社會責任報告。
Recently, corporate social responsibility (CSR) drew many attentions from society and became an important issue in the market, such as corporate governance, employee’s protection, and environmental protection. However, many corporates still have not published CSR report voluntarily in Taiwan where firm do not be asked to issue CSR report compulsorily. Moreover, electronic industry has play an important role in Taiwan’s industry. Therefore, this study employ the behavioral theory of the firm to examine what kinds of firms are willing to publish the CSR report. We use the listed firms in electronic industry during 2005 to 2017 as our sample and build the logit and probit model to investigate the relation between five situations firm faced and the intention of CSR report disclosure. The results show that firm with higher performance gap has more intention to issue CSR report. That is, when the performance exceed the target performance, firm is more willing to issue CSR report. Similarily, when the smaller gap between performance and target in negative performance gap, firm is more willing to issue CSR report. Firm with more potential slack, higher survival distress, less competitive pressure, and lower bankruptcy threat is more willing to issue CSR report.
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
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 研究貢獻 3
1.4研究架構 4
第二章 文獻回顧 6
2.1 企業社會責任 6
2.1.1企業社會責任定義 6
2.1.2 企業社會責任的評價 7
2.2 企業行為理論與企業社會責任 10
2.2.1有限理性(bounded rationality)與績效落差 10
2.2.2搜尋行為與組織寬裕 12
2.2.3 競爭壓力 14
2.2.4 關注焦點移轉模式、生存危機及破產威脅 15
第三章 研究方法 17
3.1樣本與資料來源 17
3.1.1 研究樣本 17
3.1.2 資料來源 18
3.2研究模型與變數 19
3.2.1 研究變數 19
3.2.2 研究模型 22
第四章 實證結果與分析 24
4.1 敘述性統計分析 24
4.2 相關係數分析與單變量分析 25
4.3 迴歸分析結果 27
4.3.1 Logit模型分析結果 27
4.3.2 Probit模型分析結果 30
4.4 穩健性分析 32
第五章 結論與研究限制 34
5.1 研究結論 34
5.2 研究限制與建議 35
參考文獻 37


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