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題名 Business Groups and CSR Report Quality
作者 蘇威傑;譚丹琪
Su, Weichieh;Tan, Danchi
貢獻者 國際經營與貿易學系
日期 2016-01
上傳時間 8-Jan-2018 12:35:48 (UTC+8)
摘要 Prior literature has provided evidence that corporate social responsibility (CSR) reporting is an outcome for firms to responds to external institutional demands in order to exchange resources from stakeholders. In this study, we further argue that CSR reporting reflects corporate strategies so that firms may diplomatically adjust the quality of the reporting in order to prevent critical information from hostile stakeholders such as competitors. We investigate our arguments based on a sample of 100 business groups in Taiwan during 2012-2013. We find that product diversification of a business group is positively related to its CSR reporting quality. But this positive relation is less salient for domestic marketed oriented business groups than those international oriented. Furthermore, the link between product scope and CSR reporting quality is prominent for business groups with a focus on developing country markets than for those with a focus on developed country markets. Our findings suggest that CSR reporting is an information strategy in an emerging economy beyond prevailing explanations drawn from institutional theory and stakeholder management.
關聯 Academy of Management Proceedings, 2016 (Meeting Abstract Supplement) 12086
資料類型 conference
DOI http://dx.doi.org/10.5465/AMBPP.2016.12086abstract
dc.contributor 國際經營與貿易學系zh_TW
dc.creator (作者) 蘇威傑;譚丹琪zh_TW
dc.creator (作者) Su, Weichieh;Tan, Danchien_US
dc.date (日期) 2016-01
dc.date.accessioned 8-Jan-2018 12:35:48 (UTC+8)-
dc.date.available 8-Jan-2018 12:35:48 (UTC+8)-
dc.date.issued (上傳時間) 8-Jan-2018 12:35:48 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115525-
dc.description.abstract (摘要) Prior literature has provided evidence that corporate social responsibility (CSR) reporting is an outcome for firms to responds to external institutional demands in order to exchange resources from stakeholders. In this study, we further argue that CSR reporting reflects corporate strategies so that firms may diplomatically adjust the quality of the reporting in order to prevent critical information from hostile stakeholders such as competitors. We investigate our arguments based on a sample of 100 business groups in Taiwan during 2012-2013. We find that product diversification of a business group is positively related to its CSR reporting quality. But this positive relation is less salient for domestic marketed oriented business groups than those international oriented. Furthermore, the link between product scope and CSR reporting quality is prominent for business groups with a focus on developing country markets than for those with a focus on developed country markets. Our findings suggest that CSR reporting is an information strategy in an emerging economy beyond prevailing explanations drawn from institutional theory and stakeholder management.en_US
dc.format.extent 114 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Academy of Management Proceedings, 2016 (Meeting Abstract Supplement) 12086en_US
dc.title (題名) Business Groups and CSR Report Qualityen_US
dc.type (資料類型) conference
dc.identifier.doi (DOI) 10.5465/AMBPP.2016.12086abstract
dc.doi.uri (DOI) http://dx.doi.org/10.5465/AMBPP.2016.12086abstract