臺灣博碩士論文加值系統

企業透過企業社會責任報導展現其對於經濟、環境與社會的承諾，減少企業與利害關係人間的資訊不對稱程度，並透過資訊回饋來持續強化企業經營體質，讓企業得以永續經營。本研究以我國2008年至2017年上市、櫃公司為研究對象，除全部樣本的分析外，另依據BCG Model將樣本進行分組，探討企業社會責任報導與公司經營績效之關聯性，其中公司經營績效涵蓋財務性與非財務性績效指標；並利用獨立樣本t檢定進行假說檢測。研究結果顯示，就台灣資本市場整體而言，相較於無發布企業社會責任報告書的組別，有發布企業社會責任報告書組別有顯著較高的資產報酬率及股東權益報酬率。而在細分類的組別檢測結果則發現，分類為問號事業及落水狗事業的組別中，相較於無發布企業社會責任報告書組別，有發布企業社會責任報告書組別有顯著較高的資產報酬率及股東權益報酬率，但分類為金牛事業及明星事業的組別中，企業有、無發布企業社會責任報告書之整體公司經營績效表現並無顯著差異。綜合言之，處於較不利的市場競爭地位時，發布企業社會責任報導之動機與資訊價值似乎較高。

Corporate social responsibility reporting shows the company's commitment to the economy, the environment and society, and reduces the information gap between the company and its stakeholders, and continuously strengthens the business structure through information feedback, so that the company can continue to operate. The study utilized a research sample that consisted of companies listed on the Taiwan Stock Exchange (TWSE) and the Taipei Exchange (TPEx) between 2008 and 2017. In addition to the analysis of all the samples, grouping samples according to BCG Model to explore the relationship between corporate social responsibility reporting and the company's operating performance. Performance covers both financial and non-financial performance indicators. The independent samples t-test is used to test the hypothesis. The results show that as far as the Taiwan capital market is concerned, compared with the group that has not issued the CSR report, there are significantly higher return on assets and return on equity for the CSR report group. In the sub-category test results, the Question Mark business and the Dog business group, compared with the non-issued the CSR report group, there is a significantly better return on assets and return on equity for the CSR reports group. There is no significant difference in the group of Cash Cow business and Star business. In summary, when it is in a relatively unfavorable market competitive position, the motivation and information value of publishing corporate social responsibility reports seems to be higher.

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 2
1.3研究架構與流程 3
第二章 文獻回顧與假說發展 5
2.1企業社會責任 5
2.1.1企業社會責任的定義 5
2.1.2國際企業社會責任規範與發展概況 9
2.1.3我國企業社會責任規範與發展概況 17
2.2 BCG Model 19
2.2.1 BCG Model概念 19
2.2.2 BCG Model策略分析 22
2.3公司經營績效 24
2.4企業社會責任與公司經營績效 25
2.4.1企業社會責任與公司經營績效呈現正相關 25
2.4.2企業社會責任與公司經營績效呈現負相關 26
2.4.3企業社會責任與公司績效呈現無相關 26
2.5採行企業社會責任之動機 27
2.6 假說之建立 28
第三章 研究方法 31
3.1研究期間、資料來源與樣本選取 31
3.1.1研究期間 31
3.1.2資料來源 31
3.1.3樣本選取 32
3.2變數定義與衡量 38
3.2.1企業社會責任報導 38
3.2.2 BCG Model分類 38
3.2.3公司經營績效 39
第四章 實證結果 44
4.1敘述性統計 44
4.2相關性分析 47
4.3獨立樣本t檢定 49
第五章 結論與限制 60
5.1研究結論 60
5.2研究限制與未來研究建議 62
參考文獻 63
一、中文部分 63
二、英文部分 63
三、網站部分 66

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三、網站部分
CSRone永續報告平台，https://www.csronereporting.com/
公開資訊觀測站，http://mops.twse.com.tw/mops/web/index
天下雜誌，http://topic.cw.com.tw/cw2000_2016/article01.aspx
台灣經濟新報，https://www.tej.com.tw/twsite/
全國法規資料庫，http://law.moj.gov.tw/
社團法人中華民國企業永續發展協會BCSD-Taiwan，http://www.bcsd.org.tw/
金融監督管理委員會，https://www.fsc.gov.tw/ch/index.jsp
產業永續發展整合資訊網，https://proj.ftis.org.tw/isdn/
財團法人中華民國證券櫃檯買賣中心，http://www.tpex.org.tw/web/
經濟部台灣企業社會責任網站https://web.archive.org/web/20141106024603/http://csr.moea.gov.tw/main.aspx
臺灣證券交易所，http://www.tse.com.tw/zh/
臺灣證券交易所公司治理中心，http://cgc.twse.com.tw/
證券暨期貨法令判解查詢系統，http://www.selaw.com.tw/