Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/136598


Title: 強制編製企業社會責任報告書對公司行為的影響 - 以財務績效、公司價值及企業捐贈為例
The Impact of Mandatory Disclosure of CSR Report on Business Behaviors - Examples of Financial Performance, Firm Value and Corporate Donation.
Authors: 曾霈慈
Tseng, Pei-Tzu
Contributors: 羅光達
徐愛恩

Lo, Kuang-Ta
Tsui, Ai-En

曾霈慈
Tseng, Pei-Tzu
Keywords: 強制揭露政策
企業社會責任報告書
財務績效
公司價值
企業捐贈
DID
Mandatory disclosure
Corporate Social Responsibility Report
Financial performance
Firm value
Corporate donation
DID model
Date: 2021
Issue Date: 2021-08-04 16:07:09 (UTC+8)
Abstract: 臺灣於2014年依法強制規定食品工業、化學工業、金融業者、餐飲收入占其全部營業收入之比率達百分之五十以上及實收資本額達新臺幣一百億元以上者,每年應編制前一年度的企業社會責任報告書,更於2015年,近一步要求實收資本額達新臺幣五十億元以上者,就必須編制企業社會責任報告書。本研究以政府立法強制規範企業之角度,探討強制編製企業社會責任報告書之政策對公司行為的影響,以財務績效、公司價值和企業捐贈三大面向進行研究。
因法規對於實收資本額要求的改變,本研究以受到2015年政策規範之企業為研究對象,考慮到實際受政策影響之時間,因此以2016年為分界,樣本期間選用政策前後兩年,加上最新可取得資料的年份,也就是2014年至2019年,資料取自台灣經濟新報資料庫,以差異中差異模型進行迴歸分析。實證結果顯示,強制編製企業社會責任報告書之政策對財務績效、公司價值及企業捐贈沒有正面的影響。編製企業社會責任報告書為自願性還是強制性,對於公司行為有不同的影響,本研究從強制政策角度切入之發現,提供政府及企業對於編製企業社會責任報告書之議題不同的觀點。
In 2014, Taiwan required that the food industry, chemical industry, financial industry, catering income accounted for more than 50% of its total operating income, and the company which paid-in capital is amounted to NT$10 billion or more should mandatorily disclosure its CSR report of the previous year. And in 2015, the law further required the paid-in capital to reach NT$5 billion should prepare CSR report. This study explores the impact of the policy of mandatorily disclosure CSR report on corporate behavior of three major aspects: financial performance, firm value and corporate donations.
Due to the change of regulation for paid-in capital, this study uses companies required by the 2015 policy as sample. Taking into account the actual period affected by the policy, set 2016 as boundary. The sample period is selected for two years before and after the policy, plus the year of the latest data, that is from 2014 to 2019 and all data is from TEJ database. Using DID model for regression. This study finds that the policy of mandatorily disclosure CSR report has no positive impact on financial performance, firm value and corporate donations. Whether the preparation of a CSR report is voluntary or mandatary has different impacts. The finding of this study from the perspective of mandatory policy provides government and enterprises with different views.
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Description: 碩士
國立政治大學
財政學系
108255030
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108255030
Data Type: thesis
Appears in Collections:[財政學系] 學位論文

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