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研究生:黃俐婷
研究生(外文):Li-Ting Huang
論文名稱:企業社會責任績效與家族企業之關聯性:來自外部評等機構的證據
論文名稱(外文):The Association between Corporate Social Performance and Family Firms: Evidences from the CSR Rating Agency
指導教授:王肇蘭王肇蘭引用關係
指導教授(外文):Chow-Lan Wang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
學門:商業及管理學門
學類:會計學類
論文出版年:2014
畢業學年度:102
論文頁數:39
中文關鍵詞:企業社會責任績效企業社會責任報告家族企業
外文關鍵詞:Corporate Social PerformanceCorporate Responsibility ReportsFamily Firms
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家族企業乃是我國經濟發展的重要力量,其特殊的公司治理型態與股權結構將影響公司各項績效的表現,本論文主要檢驗家族企業與企業社會責任績效的關係。本研究樣本選自2011至2012年台灣上市櫃且被CSRHUB資料庫評價的公司,實證結果發現:第一、家族企業與企業社會責任績效呈負相關;第二、若進一步探究家族企業在構成企業社會責任績效的四大構面的表現─社會參與、員工、環境保護、公司治理,則發現家族企業與企業社會責任四個構面皆呈負相關。此外,本論文進一步發現,若同時考量企業是否被評選為天下雜誌「最佳企業公民TOP50」,則發現當企業為非家族企業的「最佳企業公民TOP50」,則企業社會責任績效最佳。
Family-controlled firms are important forces in the development of Taiwan's economic growth, and their unique shareholder ownership structure affects their operating performance. This study examines the relationship between family-controlled firms and the corporate social performance (CSP). The sample selected from Taiwan listed companies rated by CSRHUB. Empirical results show that: first, family-controlled firms show poor CSP relative to non family-controlled firms. Second, family-controlled firms have lower grades in each four dimensions of CSP ─ community, employees, environment, and corporate governance. Furthermore, this study documents that when firms are non-family-controlled type and also selected from Common Wealth Magazine "Best Corporate Citizen TOP50", they show the best CSP.
第壹章、前言
第貳章、文獻回顧與假說設立
第一節、企業社會責任
第二節、家族企業核心代理問題
第三節、假說建立
第參章、 研究設計
第一節、模型設計
第二節、資料來源與樣本
第肆章、 實證結果
第一節、敘述性統計
第二節、相關性分析
第三節、實證模型之迴歸結果
第伍章、 進一步測試
第陸章、 結論
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