|
一、中文文獻 CSRONE 永續智庫 (2016) 。關鍵發現1:2015年台灣首次出版CSR報告書數量爆炸性成長超過260%。取自:https://csrone.com/topics/2486 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/ 二、英文文獻 Adams, R. B., & Ferreira, D. (2007). A theory of friendly boards. The journal of finance, 62(1), 217-250. Al-Shammari, M., Rasheed, A., & Al-Shammari, H. A. (2019). CEO narcissism and corporate social responsibility: does CEO narcissism affect CSR focus?. Journal of Business Research, 104, 106-117. Almeida, P., & Phene, A. (2004). Subsidiaries and knowledge creation: The influence of the MNC and host country on innovation. Strategic Management Journal, 25(8‐9), 847-864. Amorelli, M. F., & García‐Sánchez, I. M. (2020). Critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting. Corporate Social Responsibility and Environmental Management, 27(1), 204-221. Aragón-Correa, J. A., Marcus, A., & Hurtado-Torres, N. (2016). The natural environmental strategies of international firms: Old controversies and new evidence on performance and disclosure. Academy of Management Perspectives, 30(1), 24-39. Aras, G., & Crowther, D. (2008). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46(3), 433-448. Attig, N., Boubakri, N., El Ghoul, S., & Guedhami, O. (2016). Firm internationalization and corporate social responsibility. Journal of Business Ethics, 134, 171-197. Becker-Olsen, K. L., Cudmore, B. A., & Hill, R. P. (2006). The impact of perceived corporate social responsibility on consumer behavior. Journal of business research, 59(1), 46-53. Ben-Amar, W., Chang, M., & McIlkenny, P. (2017). Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. Journal of business ethics, 142(2), 369-383. Berger, P. G., Ofek, E., & Yermack, D. L. (1997). Managerial entrenchment and capital structure decisions. The journal of finance, 52(4), 1411-1438. Biswas, P. K., Mansi, M., & Pandey, R. (2018). Board composition, sustainability committee and corporate social and environmental performance in Australia. Pacific Accounting Review, 30(4), 517-540. Blau, P. M. (1970). A formal theory of differentiation in organizations. American sociological review, 201-218. Braam, G., & Peeters, R. (2018). Corporate sustainability performance and assurance on sustainability reports: Diffusion of accounting practices in the realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(2), 164-181. Braam, G. J., De Weerd, L. U., Hauck, M., & Huijbregts, M. A. (2016). Determinants of corporate environmental reporting: The importance of environmental performance and assurance. Journal of cleaner production, 129, 724-734. Bradbury, M., Jia, J., & Li, Z. (2022). Corporate social responsibility committees and the use of corporate social responsibility assurance services. Journal of Contemporary Accounting & Economics, 18(2), 100317. Bu, M., & Wagner, M. (2016). Racing to the bottom and racing to the top: The crucial role of firm characteristics in foreign direct investment choices. Journal of International Business Studies, 47, 1032-1057. Byron, K., & Post, C. (2016). Women on boards of directors and corporate social performance: A meta‐analysis. Corporate Governance: An International Review, 24(4), 428-442. Campanella, F., Serino, L., Crisci, A., & D'Ambra, A. (2021). The role of corporate governance in environmental policy disclosure and sustainable development. Generalized estimating equations in longitudinal count data analysis. Corporate Social Responsibility and Environmental Management, 28(1), 474-484. Citrin, A. V., Lee, R. P., & McCullough, J. (2007). Information use and new product outcomes: the contingent role of strategy type. Journal of Product Innovation Management, 24(3), 259-273. Clarkson, P., Li, Y., Richardson, G., & Tsang, A. (2019). Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation. Accounting, Auditing & Accountability Journal, 32(8), 2451-2474. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, organizations and society, 33(4-5), 303-327. Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), 27-60. Conte, F., Sardanelli, D., Vollero, A., & Siano, A. (2023). CSR signaling in controversial and noncontroversial industries: CSR policies, governance structures, and transparency tools. European Management Journal, 41(2), 274-281. Cucari, N., Esposito De Falco, S., & Orlando, B. (2018). Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management, 25(3), 250-266. Dube, I., & Jaiswal, N. (2015). Corporate governance in the energy sector. Jindal Global Law Review, 6, 143-178. Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 313-327. Dunning, J. H. (1994). Multinational enterprises and the globalization of innovatory capacity. Research policy, 23(1), 67-88. Duru, A., Iyengar, R. J., & Zampelli, E. M. (2016). The dynamic relationship between CEO duality and firm performance: The moderating role of board independence. Journal of Business Research, 69(10), 4269-4277. Dutot, V., Bergeron, F., & Raymond, L. (2014). Information management for the internationalization of SMEs: An exploratory study based on a strategic alignment perspective. International Journal of Information Management, 34(5), 672-681. Egelhoff, W. G. (1991). Information-processing theory and the multinational enterprise. Journal of international business studies, 22, 341-368. Faleye, O., Hoitash, R., & Hoitash, U. (2011). The costs of intense board monitoring. Journal of Financial Economics, 101(1), 160-181. Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325. Fassin, Y., & Gosselin, D. (2011). The collapse of a European bank in the financial crisis: An analysis from stakeholder and ethical perspectives. Journal of business ethics, 102(2), 169-191. Finkelstein, S., & D'aveni, R. A. (1994). CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. Academy of Management journal, 37(5), 1079-1108. Floyd, S. W., & Wooldridge, B. (2000). Building strategy from the middle: Reconceptualizing strategy process. Sage. Frederick, W. C., Davis, K., & Post, J. E. (1992). Business and society: Corporate strategy, public policy, ethics. (No Title). Freeman, R. E. (1984). Strategic management: a stakeholder approach, Pitman. Boston, MA. Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of sustainable finance & investment, 5(4), 210-233. Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. Gallego-Álvarez, I., & Ortas, E. (2017). Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach. International Business Review, 26(2), 337-353. Gallego‐Álvarez, I., & Pucheta‐Martínez, M. C. (2022). The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance. Corporate Social Responsibility and Environmental Management, 29(3), 535-548. García‐Sánchez, I. M., Aibar‐Guzmán, B., Aibar‐Guzmán, C., & Azevedo, T. C. (2020). CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance. Corporate Social Responsibility and Environmental Management, 27(4), 1565-1577. García‐Sánchez, I. M., Gómez‐Miranda, M. E., David, F., & Rodríguez‐Ariza, L. (2019). Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy. Corporate Social Responsibility and Environmental Management, 26(6), 1392-1406. García‐Sánchez, I. M., Hussain, N., Aibar‐Guzmán, C., & Aibar‐Guzmán, B. (2022). Assurance of corporate social responsibility reports: Does it reduce decoupling practices?. Business Ethics, the Environment & Responsibility, 31(1), 118-138. Gerged, A. M., Kuzey, C., Uyar, A., & Karaman, A. S. (2023). Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality. Journal of Business Research, 159, 113762. Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic management journal, 30(4), 425-445. Godos-Díez, J. L., Fernández-Gago, R., & Martínez-Campillo, A. (2011). How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility. Journal of Business Ethics, 98, 531-548. Greening, D. W., & Turban, D. B. (2000). Corporate social performance as a competitive advantage in attracting a quality workforce. Business & society, 39(3), 254-280. Gul, F. A., & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and public Policy, 23(5), 351-379. Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, auditing & accountability journal, 9(1), 77-108. Haleblian, J., & Finkelstein, S. (1993). Top management team size, CEO dominance, and firm performance: The moderating roles of environmental turbulence and discretion. Academy of management journal, 36(4), 844-863. Hambrick, D. C. (1981). Environment, strategy, and power within top management teams. Administrative science quarterly, 253-275. Hill, C. W., & Jones, T. M. (1992). Stakeholder‐agency theory. Journal of management studies, 29(2), 131-154. Hitt, M. A., Hoskisson, R. E., & Kim, H. (1997). International diversification: Effects on innovation and firm performance in product-diversified firms. Academy of Management journal, 40(4), 767-798. Hofstede, G. (1984). Culture's consequences: International differences in work-related values (Vol. 5). sage. Hopwood, A. G. (2009). Accounting and the environment. Accounting, organizations and society, 34(3-4), 433-439. Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate governance and sustainability performance: Analysis of triple bottom line performance. Journal of business ethics, 149, 411-432. Huy, Q. N. (2002). Emotional balancing of organizational continuity and radical change: The contribution of middle managers. Administrative science quarterly, 47(1), 31-69. Jain, T., & Zaman, R. (2020). When boards matter: The case of corporate social irresponsibility. British Journal of Management, 31(2), 365-386. Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77-132). Gower. Jiraporn, P., & Chintrakarn, P. (2013). Corporate social responsibility (CSR) and CEO luck: are lucky CEOs socially responsible?. Applied Economics Letters, 20(11), 1036-1039. Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of business ethics, 125, 601-615. Johnson, R. A., & Greening, D. W. (1999). The effects of corporate governance and institutional ownership types on corporate social performance. Academy of management journal, 42(5), 564-576. Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review, 20(2), 404-437. Jones, T. M., & Wicks, A. C. (1999). Letter to AMR regarding “convergent stakeholder theory”. Academy of Management Review, 24(4), 621-623. Judge Jr, W. Q., & Stahl, M. J. (1995). Middle-manager effort in strategy implementation: A multinational perspective. International Business Review, 4(1), 91-111. Karaman, A. S., Orazalin, N., Uyar, A., & Shahbaz, M. (2021). CSR achievement, reporting, and assurance in the energy sector: does economic development matter?. Energy Policy, 149, 112007. Koseoglu, M. A., Uyar, A., Kilic, M., Kuzey, C., & Karaman, A. S. (2021). Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 94, 102819. Läger, F., Bouzzine, Y. D., & Lueg, R. (2022). The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019. Corporate Social Responsibility and Environmental Management, 29(3), 549-560. Lartey, T. A., Amankwah-Amoah, J., Danso, A., Adomako, S., Khan, Z., & Tarba, S. Y. (2021). Environmental sustainability practices and offshoring activities of multinational corporations across emerging and developed markets. International Business Review, 30(5), 101789. Lev, B., Petrovits, C., & Radhakrishnan, S. (2010). Is doing good good for you? How corporate charitable contributions enhance revenue growth. Strategic management journal, 31(2), 182-200. Li, P. Y. (2018). Top management team characteristics and firm internationalization: The moderating role of the size of middle managers. International Business Review, 27(1), 125-138. Li, Y., Gong, M., Zhang, X. Y., & Koh, L. (2018). The impact of environmental, social, and governance disclosure on firm value: The role of CEO power. The British Accounting Review, 50(1), 60-75. Liao, L., Lin, T., & Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. Journal of business ethics, 150, 211-225. Luo, X. R., Wang, D., & Zhang, J. (2017). Whose call to answer: Institutional complexity and firms’ CSR reporting. Academy of management journal, 60(1), 321-344. Lyon, T. P., & Maxwell, J. W. (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of economics & management strategy, 20(1), 3-41. Marano, V., & Kostova, T. (2016). Unpacking the institutional complexity in adoption of CSR practices in multinational enterprises. Journal of Management Studies, 53(1), 28-54. McKendall, M. A., & Wagner III, J. A. (1997). Motive, opportunity, choice, and corporate illegality. Organization Science, 8(6), 624-647. Mom, T. J., Van Den Bosch, F. A., & Volberda, H. W. (2007). Investigating managers' exploration and exploitation activities: The influence of top‐down, bottom‐up, and horizontal knowledge inflows. Journal of management studies, 44(6), 910-931. Nowland, J., & Simon, A. (2018). Is poor director attendance contagious?. Australian Journal of Management, 43(1), 42-64. Ouakouak, M. L., Ouedraogo, N., & Mbengue, A. (2014). The mediating role of organizational capabilities in the relationship between middle managers’ involvement and firm performance: A European study. European Management Journal, 32(2), 305-318. Perryman, A. A., Fernando, G. D., & Tripathy, A. (2016). Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation. Journal of business research, 69(2), 579-586. Peters, G. F., & Romi, A. M. (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. Journal of Business Ethics, 125, 637-666. Prado-Lorenzo, J. M., & Garcia-Sanchez, I. M. (2010). The role of the board of directors in disseminating relevant information on greenhouse gases. Journal of business ethics, 97, 391-424. Pucheta‐Martínez, M. C., & Gallego‐Álvarez, I. (2019). An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues. Corporate Social Responsibility and Environmental Management, 26(3), 612-627. Qian, C., Weng, D. H., Lu, L. Y., & Jiang, X. (2023). Government Corruption and Corporate Social Responsibility: An Instrumental Perspective. Journal of Management, 01492063231195590. Roth, K., & O'donnell, S. (1996). Foreign subsidiary compensation strategy: An agency theory perspective. Academy of management Journal, 39(3), 678-703. Ruigrok, W., & Wagner, H. (2003). Internationalization and performance: An organizational learning perspective. MIR: management international Review, 63-83. Schneider, A., Wickert, C., & Marti, E. (2017). Reducing complexity by creating complexity: A systems theory perspective on how organizations respond to their environments. Journal of Management Studies, 54(2), 182-208. Shahbaz, M., Karaman, A. S., Kilic, M., & Uyar, A. (2020). Board attributes, CSR engagement, and corporate performance: what is the nexus in the energy sector?. Energy Policy, 143, 111582. Simpson, W. G., & Kohers, T. (2002). The link between corporate social and financial performance: Evidence from the banking industry. Journal of business ethics, 35, 97-109. Stvilia, B., Gasser, L., Twidale, M. B., & Smith, L. C. (2007). A framework for information quality assessment. Journal of the American society for information science and technology, 58(12), 1720-1733. Surroca, J., & Tribó, J. A. (2008). Managerial entrenchment and corporate social performance. Journal of Business Finance & Accounting, 35(5‐6), 748-789. Tashman, P., Marano, V., & Kostova, T. (2019). Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals. Journal of International Business Studies, 50, 153-171. Tushman, M. L., & Nadler, D. A. (1978). Information processing as an integrating concept in organizational design. Academy of management review, 3(3), 613-624. Tyan, J., Liu, S. C., & Fu, J. Y. (2024). How environmental, social, and governance implementation and structure impact sustainable development goals. Corporate Social Responsibility and Environmental Management, 1-16. Uyar, A., Kuzey, C., Kilic, M., & Karaman, A. S. (2021). Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare. Corporate Social Responsibility and Environmental Management, 28(6), 1730-1748. Uyterhoeven, H. E. (1991). General managers in the middle. Harvard Business Review, 69(1), 63-63. Van Beurden, P., & Gössling, T. (2008). The worth of values–a literature review on the relation between corporate social and financial performance. Journal of business ethics, 82, 407-424. Wickert, C., Scherer, A. G., & Spence, L. J. (2016). Walking and talking corporate social responsibility: Implications of firm size and organizational cost. Journal of management studies, 53(7), 1169-1196. Williamson, O. E. (1967). Hierarchical control and optimum firm size. Journal of political economy, 75(2), 123-138. Zaheer, S. (1995). Overcoming the liability of foreignness. Academy of Management journal, 38(2), 341-363. Zhang, Q., Cao, M., Zhang, F., Liu, J., & Li, X. (2020). Effects of corporate social responsibility on customer satisfaction and organizational attractiveness: A signaling perspective. Business ethics: A European review, 29(1), 20-34.
|