臺灣博碩士論文加值系統

為了要呼應社會對公司不同層面的需求，公司在追求利潤最大化的前提下，也要兼顧對社會責任的推動。因此企業社會責任已成為企業經營的理念。董事會為企業決策核心，決定企業經營的方針，因此對社會責任的推動扮演關鍵性的角色。再者，公司企業生命週期的不同階段，會因為內部資源的需求及經營目標的調整，牽動對企業社會責任推動的意願及績效。職是之故，本研究以2006年至2019年臺灣上市公司為樣本，共10,046筆資料(744家公司)，探討董事會與企業生命週期如何影響企業社會責任。實證結果發現，董事會特徵中的董事社會資本(sc)，獨立董事比例(poid)及董事出席董事會議頻率(ba)會正向影響企業社會責任績效，董事會會議頻率(bmf)會負向影響企業社會責任績效。另外，當企業處於成熟期會較願意從事企業社會責任活動(社會參與除外)。另外也發現，企業處於成長期亦會較願意從事企業社會責任活動(但獲獎與社會參與除外)；相反地，當企業處於衰退期，會較少從事企業社會責任的活動。

In order to meet the social needs of different levels of the company, the company should also give consideration to the promotion of social responsibility on the premise of maximizing profits. Therefore, corporate social responsibility has become the concept of enterprise management. The board of directors is the core of enterprise decision-making, which determines the policy of enterprise operation, so it plays a key role in promoting social responsibility. Moreover, the different stages of corporate life cycle will affect the willingness to engage in corporate social responsibility because of the demand for internal resources and the adjustment of business objectives. Based on the observations of 10046 listed companies (744 companies) in Taiwan from 2006 to 2019, this study explores how board of directors and corporate life cycle affect corporate social responsibility. The empirical results show that directors' social capital (sc), the proportion of independent directors (poid) and frequency of directors attending board meetings (ba) in board characteristics have a positive impact on corporate social responsibility performance. The frequency of board meetings(bmf) in board characteristics have a negative impact on corporate social responsibility performance. In addition, when firms are in the mature stage, they are more willing to engage in CSR activities (except social participation). It is also found that firms are more willing to engage in CSR activities (except for CSR awards and social participation) when they are in the growth stage; On the contrary, when firms are in the recession stage, they will engage in less CSR activities.

摘要 I
Abstract II
目錄 III
表目錄 IV
圖目錄 IV
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究流程 3
第二章、文獻回顧與假說 5
第一節 企業社會責任與董事會特徵 5
第二節 企業社會責任與企業生命週期 9
第三章 研究方法 11
第一節 研究樣本與資料來源 11
第二節 變數定義 11
第三節 模型建立 16
第四章 實證結果 19
第一節 敘述性統計分析 19
第二節 雙變量分析 23
第三節 實證結果分析 28
第四節 穩定性檢定 34
第五章 結論與建議 36
參考文獻 38
附錄1 44
附錄2 47
附錄3 48

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