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研究生:陳羿廷
研究生(外文):CHEN, I-TING
論文名稱:大公司的企業社會責任做得比較好嗎? 董事會董事性別結構的視角
論文名稱(外文):Would Large Enterprises Perform Better Job in CSR? The Perspective of Gender Structure of Board Directors
指導教授:陳心田陳心田引用關係
指導教授(外文):CHEN, SHIN-TIEN
口試委員:張寶光吳明鋗盧建中陳心田
口試委員(外文):CHANG, BAO-GUANGWU, MING-JIUANLU, CHIEN-CHUNGCHEN, SHIN-TIEN
口試日期:2021-09-28
學位類別:碩士
校院名稱:明志科技大學
系所名稱:經營管理系碩士班
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:2024
畢業學年度:112
語文別:中文
論文頁數:60
中文關鍵詞:企業社會責任組織規模董事會董事性別結構
外文關鍵詞:Corporate Social ResponsibilityOrganizational SizeBoard Gender Structure
相關次數:
  • 被引用被引用:0
  • 點閱點閱:7
  • 評分評分:
  • 下載下載:1
  • 收藏至我的研究室書目清單書目收藏:0
企業社會責任相關議題的討論,以往的研究比較偏重在其起源、
內涵與發展等面向的討論;至於,從企業經營的視角,探討企業社會 責任的決定因素,相對闕如!本研究認為組織規模涉及企業經營資源 的多寡,公司董事會決定企業經營的決策方向,他們決定了企業社會 責任實踐的力度與寬度。基於此,本研究主要的研究問題有二:(一) 大公司的企業社會責任真的做的比較好嗎?(二)董事會董事性別結構 是否會改變組織規模與企業社會責任的關係?為能找出上述問題的答 案,本研究資料採自 2015 至 2020 年「天下雜誌公司公民調查」與「台 灣經濟新報」二資料庫,應用多元迴歸模型進行實證。研究結果顯示: (一)大公司在公司治理方面,明顯做得比中小型公司好;至於,在企業 承諾、社會參與、環境永續等方面,則與中小公司無明顯的差異。(二) 董事會女性董事佔比大於 1/2 的中小型公司,在社會參與方面做得比董 事會女性董事佔比大於 1/2 的大公司來得好;至於,在公司治理、企業 承諾、環境永續方面,則無明顯的差異。這樣的發現是饒富管理意涵 的。

Discussions on corporate social responsibility (CSR) have historically focused more on its origins, content, and development. However, there is a relative lack of exploration from the perspective of business operations regarding the determinants of CSR. This study posits that organizational size involves the number of resources available to a business, and the company's board of directors determines the direction of business decisions, thus deciding the extent and breadth of CSR practices. Based on this, the primary research questions of this study are twofold: (1) Would Large Enterprises Perform Better Job in CSR? (2) Does the gender structure of board directors alter the relationship between organizational size and CSR?
To find answers to these questions, this study utilizes data from two databases, "Commonwealth Magazine's Corporate Survey" and "Taiwan Economic Journal," spanning from 2015 to 2020, applying a multiple regression model for empirical analysis. The results show: (1) Large companies significantly outperform small and medium-sized enterprises (SMEs) in corporate governance; however, in terms of corporate commitment, social participation, and environmental sustainability, there are no significant differences between large companies and SMEs. (2) SMEs with more than half of the board members being female perform better in social participation compared to large companies with a similar board composition; however, there are no significant differences in corporate governance, corporate commitment, or environmental sustainability. These findings have rich managerial implications.
口試委員會審定書i
中文摘要 ii
英文摘要iii
目錄iv
圖目錄vi
表目錄 vii
第一章 緒論1
1.1 研究動機1
1.2 研究問題 2
1.3 章節架構3
第二章 文獻探討與假說建立5
2.1 企業社會責任5
2.2 組織規模與企業社會責任的關係8
2.3 董事會董事性別結構與企業社會責任的關係15
第三章 研究方法20
3.1 研究架構20
3.2 研究對象20
3.3 資料來源21
3.4 研究變項22
第四章 分析與討論27
4.1 研究樣本結構27
4.2 基礎模型 28
4.3 組織規模、董事會性別結構與企業社會責任30
第五章 結論與管理意涵44
5.1 結論.44
5.2 管理意涵 45
5.3 研究限制47
參考文獻48

圖目錄
圖 3. 1 研究架構 20

表目錄
表 4. 1 各連續變項的敘述統計量 27
表 4. 2 各類別變項的次數統計 28
表 4. 3 各變項間的相關係數 28
表 4. 4 控制變項對企業社會責任的多元迴歸 30
表 4. 5 組織規模、董事會董事性別結構與公司治理的關係 32
表 4. 6 組織規模、董事會董事性別結構與企業承諾的關係 35
表 4. 7 組織規模、董事會董事性別結構與社會參與的關係 38
表 4. 8 組織規模、董事會董事性別結構與環境永續的關係 41
表 4. 9 本研究之假說驗證結果彙整表 42

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115.European Women on Boards Gender Diversity Index 。 Countries
ranking according to GDI. 檢索日:2021 年 4 月 26 日。檢自: https://europeanwomenonboards.eu/wp-content/uploads/2021/01/Gend
er-Equality-Index-Final-report-2020-210120.pdf

中文文獻:
116.金融監督管理委員會。108 及 107 年公開發行公司董事性別分析。
檢索日:2020 年 10 月 12 日。檢自:
https://www.fsc.gov.tw/ch/home.jsp?dataserno=202005140007&dtable =SexTarget&id=448&mcustomize=sextarget_view.jsp&parentpath=0 %2C7%2C446
117.CSR@天下。關於 CSR@天下。檢索日:2020 年 10 月 29 日。檢 自:https://csr.cw.com.tw/
118.中華民國自然生態保育協會。解讀永續發展。檢索日:2020 年 9 月 15 日。檢自:http://www.swan.org.tw/index.php
119.行政院環境保護署。我國循環經濟政策說明。檢索日:2020 年 9 月 15 日。檢自:https://smmdb.epa.gov.tw/circulation/index.
120.中華公司治理協會。新加坡上市公司女性董事比例提高。檢索日: 2021 年 3 月 9 日 。 檢 自 : https://www.cga.org.tw/f_2_01_news.aspx?news_aid=2323.

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