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研究生:蔡彤欣
研究生(外文):Tung-Hsin Tsai
論文名稱:言行一致!探討企業社會責任實踐與揭露品質之關聯
論文名稱(外文):Walking the Walk! Exploring the Relationship between Corporate Social Responsibility Practices and Disclosure Quality
指導教授:喬友慶喬友慶引用關係
指導教授(外文):Yu-Ching Chiao
口試委員:酈芃羽林鈞鏗
口試委員(外文):Peng-Yu LiChun-Chien Lin
口試日期:2024-05-30
學位類別:碩士
校院名稱:國立中興大學
系所名稱:企業管理學系所
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:91
中文關鍵詞:企業社會責任績效企業社會責任揭露品質董事會監督公司複雜性利害關係人理論代理理論資訊處理理論
外文關鍵詞:CSR performanceCSR disclosure qualityboard monitorfirm’s complexitystakeholder theoryagency theoryinformation processing theory
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摘要i
Abstractii
目錄iv
表目錄vi
圖目錄vii
第一章 緒論1
第一節 研究動機以及背景1
第二節 研究問題11
第三節 研究範圍11
第四節 論文章節安排12
第二章 文獻回顧與假說推導13
第一節 利害關係人理論13
第二節 資訊處理理論14
第三節 代理理論16
第四節 假說推導17
第五節 假說架構29
第三章 研究方法31
第一節 資料與樣本31
第二節 變數定義與衡量32
第三節 統計分析工具介紹41
第四章 實證結果與討論42
第一節 敘述性統計與次數分配表之結果42
第二節 皮爾森 (Pearson) 相關性分析43
第三節 羅吉斯(逐步)迴歸分析45
第四節 實證結果之討論59
第五章 結論與建議69
第一節 研究結論69
第二節 理論與實務意涵72
第三節 研究限制與後續研究建議78
參考文獻80
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CSR天下 (2022)。邁向全球永續標準一致:強化企業ESG績效揭露。取自:https://csr.cw.com.tw/article/42857
PWC 資誠聯合會計師事務所 (2023)。ESG是什麼?為什麼企業要重視?解密企業淨零轉型重要關鍵。取自:https://www.pwc.tw/zh/topics/trends/what-is-esg.html
TEJ 台灣經濟新報資料庫 (2022) 永續報告書揭露現況分析。取自:https://www.tejwin.com/news/永續報告書/
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