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題名 企業社會責任對高階主管薪酬與績效關聯性影響之探討
A study on the effect of corporate social responsibility on the relationship between top managements’ compensation and performance
作者 朱梓齊
貢獻者 林宛瑩
Lin, Wan Ying
朱梓齊
關鍵詞 企業社會責任
高階主管薪酬
Corporate social responsibility
Top managements` compensation
日期 2011
上傳時間 30-Oct-2012 13:58:33 (UTC+8)
摘要 本研究係探討企業社會責任對高階主管薪酬、及對高階主管薪酬與績效關聯性之影響。以員工、社會和環境構面及此三構面之綜合表現來衡量企業社會責任。研究結果顯示，企業社會責任綜合表現、員工和社會構面表現愈好之公司，對高階主管薪酬有正向顯著影響。然而，在環境構面表現良好之公司，對高階主管薪酬則有負向顯著影響。
對高階主管薪酬與績效關聯性而言，企業社會責任表現良好之公司，可有效降低代理成本，亦即減少對薪酬誘因契約之依賴；然而，亦存在企業社會責任表現良好之公司，其薪酬誘因契約之依賴程度增加之情況。本研究認為，若將企業社會責任視為提升公司競爭能力之策略，則增加薪酬誘因契約可以督促高階主管謹慎考量企業社會責任，將其與公司經營績效連結。
This study examines the effect of corporate social responsibility on top managements’ compensation and on the relationship between top managements’ compensation and firm’s performance. Corporate social responsibility is measured by several dimensions, including employees、community、environment、and the combined performance of these three dimensions. The first empirical results show that the better the dimensions of combined performance、employees、and community are, the more the top managements’ compensation are. However, good performance in environment dimension will lead to less top managements’ compensation.
The second empirical results show the effect of corporate social responsibility on the relationship between compensation and firm’s performance. If combined performance was better, agency cost would be decreased efficiently. That is, the dependence on the compensation contracts would be reduced. However, there still exists that better combined performance will cause the increase in the dependence on the compensation contracts. The reason might be if we considered corporate social responsibility a strategy reinforcing firm’s competitive ability, increase in the dependence on the compensation contracts could urge top management to link corporate social responsibility and firm’s performance tightly.
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邱慈觀，2011，CSR評鑑方法分析：以DJSI「企業永續性評鑑」為例，中華企
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洪玉舜與王泰昌，2005，績效衡量指標在高主管現金薪酬契約中之相對重要性，
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康峰菁，2003，企業社會責任、財務績效與盈餘管理之國際實證研究，國立台北
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蔡柳卿，2007，依會計盈餘時效性設計高階主管薪酬契約：董事會所扮演的角　　　　　　　　　　　　　　
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張元，2009，企業社會責任與財務績效－台灣的實證研究，社會科學論叢，第3
卷第1期：57-120頁。
盛惠煜，1998，工資與經濟成長，勞工行政，第 120 期：21-25頁。
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描述 碩士
國立政治大學
會計研究所
99353032
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0993530321
資料類型 thesis
dc.contributor.advisor 林宛瑩zh_TW
dc.contributor.advisor Lin, Wan Yingen_US
dc.contributor.author (Authors) 朱梓齊zh_TW
dc.creator (作者) 朱梓齊zh_TW
dc.date (日期) 2011en_US
dc.date.accessioned 30-Oct-2012 13:58:33 (UTC+8)-
dc.date.available 30-Oct-2012 13:58:33 (UTC+8)-
dc.date.issued (上傳時間) 30-Oct-2012 13:58:33 (UTC+8)-
dc.identifier (Other Identifiers) G0993530321en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54845-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 99353032zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 本研究係探討企業社會責任對高階主管薪酬、及對高階主管薪酬與績效關聯性之影響。以員工、社會和環境構面及此三構面之綜合表現來衡量企業社會責任。研究結果顯示，企業社會責任綜合表現、員工和社會構面表現愈好之公司，對高階主管薪酬有正向顯著影響。然而，在環境構面表現良好之公司，對高階主管薪酬則有負向顯著影響。
對高階主管薪酬與績效關聯性而言，企業社會責任表現良好之公司，可有效降低代理成本，亦即減少對薪酬誘因契約之依賴；然而，亦存在企業社會責任表現良好之公司，其薪酬誘因契約之依賴程度增加之情況。本研究認為，若將企業社會責任視為提升公司競爭能力之策略，則增加薪酬誘因契約可以督促高階主管謹慎考量企業社會責任，將其與公司經營績效連結。		zh_TW
dc.description.abstract (摘要) This study examines the effect of corporate social responsibility on top managements’ compensation and on the relationship between top managements’ compensation and firm’s performance. Corporate social responsibility is measured by several dimensions, including employees、community、environment、and the combined performance of these three dimensions. The first empirical results show that the better the dimensions of combined performance、employees、and community are, the more the top managements’ compensation are. However, good performance in environment dimension will lead to less top managements’ compensation.
The second empirical results show the effect of corporate social responsibility on the relationship between compensation and firm’s performance. If combined performance was better, agency cost would be decreased efficiently. That is, the dependence on the compensation contracts would be reduced. However, there still exists that better combined performance will cause the increase in the dependence on the compensation contracts. The reason might be if we considered corporate social responsibility a strategy reinforcing firm’s competitive ability, increase in the dependence on the compensation contracts could urge top management to link corporate social responsibility and firm’s performance tightly.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 4
第三節 論文章節 5
第二章 文獻探討 6
第一節 企業社會責任的發展及定義 6
第二節 企業社會責任之相關文獻 13
第三節 高階主管薪酬之相關文獻 18
第三章 研究方法 21
第一節 研究假說 21
第二節 實證模型及變數定義 25
第三節 資料來源及樣本選取 33
第四章 實證結果分析 35
第一節 敘述性統計 35
第二節 相關係數分析 38
第三節 迴歸結果分析 42
第五章 結論與建議 74
第一節 結論 74
第二節 建議 77
第三節 研究限制 77
參考文獻 78		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0993530321en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 高階主管薪酬zh_TW
dc.subject (關鍵詞) Corporate social responsibilityen_US
dc.subject (關鍵詞) Top managements` compensationen_US
dc.title (題名) 企業社會責任對高階主管薪酬與績效關聯性影響之探討zh_TW
dc.title (題名) A study on the effect of corporate social responsibility on the relationship between top managements’ compensation and performanceen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文文獻
邱慈觀，2011，CSR評鑑方法分析：以DJSI「企業永續性評鑑」為例，中華企
業倫理教育協進會教研心得分享會(第七次)。
別蓮蒂與游舒惠，2002，企業贊助公益活動之動機、決策與影響因素，廣告學研
　　究，第十八集，53-95頁。
沈中華與張元，2008，企業的社會責任行為可以改善財務績效嘛？－以英國FTSE
社會責任指數為例，經濟論文，第36卷第3期：39–385頁。
洪玉舜與王泰昌，2005，績效衡量指標在高主管現金薪酬契約中之相對重要性，
　　證券市場發展，第17卷第2期：35-100頁。
祝道松、盧正宗、洪晨桓和楊秀萍，2008，環境績效對環境揭露與經濟績效的影
　　響，當代會計，第9卷第2期：237-270頁。
馮燕，2004，企業型基金會公益資源運用個案研究，行政院國家科學委員會專
題研究計畫成果報告。
康峰菁，2003，企業社會責任、財務績效與盈餘管理之國際實證研究，國立台北
大學合作經濟學所博士論文。
黃姵蓉，2000，環保支出資訊價值攸關性之研究，國立中正大學會計系碩士論文。
蔡柳卿，2006，相對績效評估與高階主管薪酬：論產業競爭程度之影響，管理評
論，第25卷第1期：69-94頁。
蔡柳卿，2007，依會計盈餘時效性設計高階主管薪酬契約：董事會所扮演的角　　　　　　　　　　　　　　
　　色，會計評論，第44 期：61-94頁。
張元，2009，企業社會責任與財務績效－台灣的實證研究，社會科學論叢，第3
卷第1期：57-120頁。
盛惠煜，1998，工資與經濟成長，勞工行政，第 120 期：21-25頁。
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