Publications-Theses
Article View/Open
Publication Export
-
題名 政府法令與企業社會責任績效之關聯- 以大陸新環境保護法為例
The relationship between laws and CSR performance - Take the new environmental protection law as an example作者 廖冠傑
Liao, Guan-Jie貢獻者 翁嘉祥
廖冠傑
Liao, Guan-Jie關鍵詞 企業社會責任
新環境保護法
政治連結
Corporate social responsibility
Political connection
Environmental protection law日期 2020 上傳時間 3-Aug-2020 17:28:28 (UTC+8) 摘要 近年來，中國經濟、社會和環境層面的永續發展壓力的增大，環境污染、食品安全等事件層出不窮，引起社會各界的廣泛關注，在2014年4月24日，中國政府針對「環境保護法」進行25年來的第一次大幅修改(後續稱新環境保護法)，本研究以2011-2018年為研究期間，研究對象為企業社會責任績效前100強之國有及民營企業，探討新環境保護法發行前後對企業社會責任績效有何關聯。此外，「政治連結」在本研究中作為可能影響該關聯的一大要素，亦是重點討論對象，針對該部分本研究拆分為國有企業及民營企業進行探討。實證結果發現：不論是高污染或者低污染產業，法規與CSR績效間的關係都呈現顯著正相關。對於國有企業來說，政治連結的高低對於新環境保護法與企業社會責任彼此間的關聯性，並沒有顯著影響，民營企業亦得到相同的結論。
In recent years, pressure of sustainable development on economy, society and environment have increased. Numerous events involving environmental pollution and food safety have captured the attention from every corner of the society. On April 24, 2014, Chinese government made a major amendment to "environmental protection law" since 25 years ago. The sample consists of the best 100 stated owned enterprises and non-stated owned enterprises on CSR performance from 2011 to 2018. The thesis explore the relationship between CSR performance and the "environmental protection law". In addition, "political connection" is a major factor that may affect the relationship tested in this thesis. Accordingly, I further divide the sample into state-owned enterprises and private enterprises. The empirical results show that, the relationship between the regulation and CSR performance is significantly positively correlated regardless of whether companies are high- or low-polluting. For both state-owned enterprises and private enterprises, the changes in political connections have no significant impact on the relationship between the new environmental protection law and corporate social responsibility.參考文獻 中國ESG數據披露:關鍵ESG指標建議 (2019年7月22日)李凱，2015，中國企業社會責任公共政策的演進與發展，中國：中國經濟出版社。林耿民、高晟晉，2016，推動上市（櫃）公司企業社會責任，證券暨期貨月刊第三十四卷第六期:18-27。沈中華、張元，2008，企業的社會責任為可以改善財務績效嗎？－以英國FTSE社會責任指數為例，經濟論文；36卷3期(2008 / 09 / 01):339 – 385。郭大維，2012，論英國企業社會責任之推動與實踐及其對我國的啟示，台灣證券暨期貨月刊第30卷第三期:25-36張敏蕾，2005，中國大陸國有企業權力競爭、所有權結構與經營績效遠景基金會季刊第六卷第一期: 51-77張小燕, 李偉麟, 陳玉鳳，2018，企業永續發展故事集，台北:經濟部工商局常紀文：修訂後的《環保法》監管手段有查封等硬招。中國網。2014年4月24日，取自：http://big5.china.com.cn/guoqing/2014-04/24/content_32198344.htm新環境保護法。百度百科。2015年1月1日，取自：https://baike.baidu.com/item/%E6%96%B0%E7%8E%AF%E5%A2%83%E4%BF%9D%E6%8A%A4%E6%B3%95經濟部，CSR專欄-英國企業社會責任推動的成功之道，2015年3月27日，取自：https://taipei-tfcc.scu.org.tw/notice/enterprise-honesty-morality-1040612-1.pdfAgrawal, A., and Koneber, C. R. 2001. Do some outside directors play a political role? Journal of Law and Economics, 44, 180–198.Brammer and Pavelin. 2006, Voluntary environmental disclosures by large UK companies, Journal of Business Finance and Accounting., 33 (7–8) (2006), pp. 1168-1188Brian,M.2010.Corporate Social Responsibility and Reporting in Denmark. Danish Commerce and Companies Agency,1-29Brammer, S., & Pavelin, S. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136.Claessens, S., Djankov, S., Fan, J. P. H., and Lang, L. H. P. 2002.Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance,57(6), 2741–2771.Cho and Patten. 2007, The role of environmental disclosures as tools of legitimacy: a research note, Accounting, Organizations and Society., 32 (7–8) (2007), pp.639-647Clarkson, P.M., Li, Y. , Richardson, G.D. and Vasvari, F.P., 2008, Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis, Accounting, Organizations and Society., 33 (4–5) (2008), pp. 303-327Campbell, J. L. 2007. ‘Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility’, Academy of Management Review 32(3), 946–967.Cheng Z.H., Wang F., Keung C. and Bai. YX. 2015.Will Corporate Political Connection. Influence the Environmental Information Disclosure Level? Based on the Panel Data of A-Shares from Listed Companies in Shanghai Stock Market. Journal of Business Ethics (2017) 143:209–221Du, X.Q., Jian, W., Zeng, Q., Du, Y.J. 2014. Corporate Environmental Responsibility. inPolluting Industries:Does Religion Matter? Journal of Business Ethics (2014) 124:485–507Fan, J., Wong, T.J.,and Zhang,T. 2007 Politically connected CEOs, corporate governance, and post-IPO performance of China’s newly partially privatized firms. Journal of Financial Economics 84(2):330–357Fan, J.J. 2016. The Value of Political Connections in China: Government Officials on the Board of Directors. Working paper, Department of Economics, University of. California, Santa Cruz GRI standards (2017/06/27)Hossain, M., Tan, L. M., and Adams, M. B. 1994. Voluntary disclosure in anemerging capital market: Some empirical evidence from companies listed on. the Kuala Lumpur stock exchange. The International Journal of Accounting, 29(4), 334–351.Hellman, J.S., Jones, G. and Kaufmann, D., 2003. Seize the state, seize the day: state capture, corruption, and influence in transition. Journal of Comparative Economics 31, 751–773.Huang, H.F., and Zhao, Z.R. 2016.The influence of political connection on corporate social responsibility—evidence from listed private companies in China. International Journal of Corporate Social Responsibility(August)Karin, B.2006, Corporate social responsibility: what role for law? Some aspects of law and CSR, CORPORATE GOVERNANCE, VOL. 6 NO. 2 2006, pp. 188-202,Li, H. and Wang, Q.1996, Research on the Chinese Work Unit Society (Peter Lang Pub lnc, Frankfurt/Main and New York)Li, F.G., Xiong B., Xu B., 2008, Improving public access to environmental information in China, Journal of Environmental Management, 88 (2008), pp.1649-1656Leuz, C., D. Nanda, and P. D. Wysocki. 2003, ‘Investor Protection and Earnings Management: An International Comparison’, Journal of Financial Economics 69(3), 505–527.Li, S., Song, X.Z. Wu, H.Y. 2015.Political Connection, Ownership Structure, and Corporate Philanthropy in China: A Strategic-Political Perspective. Journal of Business Ethics (2015) 129:399–411Li, W.J. and Zhang, R.2010.Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China. Journal of Business Ethics:631-645Magness. 2006. Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory, Accounting, Auditing & Accountability Journal., 19 (4) (2006), pp. 540-563Hope, O.K., Yue, H., and Zhong, Q. L. 2019.China’s Anti-Corruption Campaign and Financial Reporting Quality. Contemporary Accounting Research Vol. 00 No. 00(Month 2020) pp. 1–29Okhmatovskiy, I.2010. Performance Implications of Ties to the Government and SOEs: A Political Embeddedness Perspectivejoms_881 102. Journal of Management Studies 47:6 September 2010Roberta, F.H.S .2015. Corporate Social Responsibility: United States Trajectory Scrutinized , College of Education and Leadership Cardinal Stritch UniversityRichard, W., Corporate Governance and Corporate Social Responsibility:Issues for Asia.2007. Corporate Social Responsibility and Environmental Management. 14, 42–51(2007)Smith, J.L., Adhikari, A. and Tondkar, R.H. 2005. ‘Exploring differences in social disclosures internationally: a stakeholder perspective’. Journal ofAccounting and Public Policy, 24:2, 123–151Wang, S.Y., Xie, W., Qiao, Y.B., Li, X.B. 2014. Invisible hand: The impact of political gene has on corporate merger control. Management World, 8, 102–114.Wang, H., & Qian, C. 2011. Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political access. Academy of Management Journal, 54(6), 1159–1181.Xu, N.H., Xu, X.Z., , and Yuan, Q.B.2008.Political Connection, Financing Frictions, and Corporate Investment:Evidence from Chinese Listed FamilyFirms, European Financial Management, Vol. 19, No. 4, 2013, 675–702Ye, K., and Zhang, R. 2011. Do lenders value corporate social responsibility? Evidence from China. Journal of Business Ethics, 104(2), 197–206.Zhang, X. G., & Zhong, M. C. 2011. Game analysis and countermeasures of government environmental regulation and corporate pollution. Journal of Chinese Population, Resource and Environment, 2, 31–35.Zhou, Q. X. 2009. Government intervention, common agency and corporate pollution abatement incentives—empirical test on panel data sulfur dioxide emissions from province. Nankai Economic Studies, 4, 109–129. 描述 碩士
國立政治大學
會計學系
107353038資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353038 資料類型 thesis dc.contributor.advisor 翁嘉祥 zh_TW dc.contributor.author (Authors) 廖冠傑 zh_TW dc.contributor.author (Authors) Liao, Guan-Jie en_US dc.creator (作者) 廖冠傑 zh_TW dc.creator (作者) Liao, Guan-Jie en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 17:28:28 (UTC+8) - dc.date.available 3-Aug-2020 17:28:28 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 17:28:28 (UTC+8) - dc.identifier (Other Identifiers) G0107353038 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130937 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 107353038 zh_TW dc.description.abstract (摘要) 近年來，中國經濟、社會和環境層面的永續發展壓力的增大，環境污染、食品安全等事件層出不窮，引起社會各界的廣泛關注，在2014年4月24日，中國政府針對「環境保護法」進行25年來的第一次大幅修改(後續稱新環境保護法)，本研究以2011-2018年為研究期間，研究對象為企業社會責任績效前100強之國有及民營企業，探討新環境保護法發行前後對企業社會責任績效有何關聯。此外，「政治連結」在本研究中作為可能影響該關聯的一大要素，亦是重點討論對象，針對該部分本研究拆分為國有企業及民營企業進行探討。實證結果發現：不論是高污染或者低污染產業，法規與CSR績效間的關係都呈現顯著正相關。對於國有企業來說，政治連結的高低對於新環境保護法與企業社會責任彼此間的關聯性，並沒有顯著影響，民營企業亦得到相同的結論。 zh_TW dc.description.abstract (摘要) In recent years, pressure of sustainable development on economy, society and environment have increased. Numerous events involving environmental pollution and food safety have captured the attention from every corner of the society. On April 24, 2014, Chinese government made a major amendment to "environmental protection law" since 25 years ago. The sample consists of the best 100 stated owned enterprises and non-stated owned enterprises on CSR performance from 2011 to 2018. The thesis explore the relationship between CSR performance and the "environmental protection law". In addition, "political connection" is a major factor that may affect the relationship tested in this thesis. Accordingly, I further divide the sample into state-owned enterprises and private enterprises. The empirical results show that, the relationship between the regulation and CSR performance is significantly positively correlated regardless of whether companies are high- or low-polluting. For both state-owned enterprises and private enterprises, the changes in political connections have no significant impact on the relationship between the new environmental protection law and corporate social responsibility. en_US dc.description.tableofcontents 壹、緒論 1第一節、研究背景及動機 1第二節、研究架構 5貳、文獻回顧與假說建立 6第一節、企業社會責任績效相關文獻 6第二節、政府法令對企業社會責任影響之相關文獻 8第三節、新環保法相關文獻 10第四節、政治連結的相關文獻 14參、研究方法 17第一節、模型建立 17第二節、應變數 18第三節、自變數 20第四節、控制變數 21第五節、資料來源及樣本選取 23第六節、額外測試 25肆、實證結果 30第一節、敘述性統計 30第二節、迴歸結果分析 32第三節、額外研究 35伍、結論、限制與建議 40第一節、結論 40第二節、限制 41第三節、研究建議 42參考文獻 46圖目錄圖3.1四位一體理論模型 20圖3.2中國企業社會責任發展指數研究路徑 20圖6.1廢水循環再利用實際作法 44圖6.2廢水回收率 45圖6.3廢棄物回收實際作法45圖6.4能源減排比率 45圖6.5溫室氣體減排量46表目錄表2.1新環境保護法法條內容 11表3.1樣本公司統計量 23表3.2 前五大高污染產業樣本統計表 25表3.3環境績效品質評分標準 26表3.4環境績效品質原始分數 29表4.1變數之敘述性統計 30表4.2 PEARSON相關係數表 31表4.3迴歸1結果 32表4.4迴歸2結果 33表4.5額外分析之變數統計 36表4.6額外分析之PEARSON相關係數表 36表4.7額外研究之迴歸1結果 37表4.8額外研究之迴歸2結果 38 zh_TW dc.format.extent 5833508 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353038 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 新環境保護法 zh_TW dc.subject (關鍵詞) 政治連結 zh_TW dc.subject (關鍵詞) Corporate social responsibility en_US dc.subject (關鍵詞) Political connection en_US dc.subject (關鍵詞) Environmental protection law en_US dc.title (題名) 政府法令與企業社會責任績效之關聯- 以大陸新環境保護法為例 zh_TW dc.title (題名) The relationship between laws and CSR performance - Take the new environmental protection law as an example en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中國ESG數據披露:關鍵ESG指標建議 (2019年7月22日)李凱，2015，中國企業社會責任公共政策的演進與發展，中國：中國經濟出版社。林耿民、高晟晉，2016，推動上市（櫃）公司企業社會責任，證券暨期貨月刊第三十四卷第六期:18-27。沈中華、張元，2008，企業的社會責任為可以改善財務績效嗎？－以英國FTSE社會責任指數為例，經濟論文；36卷3期(2008 / 09 / 01):339 – 385。郭大維，2012，論英國企業社會責任之推動與實踐及其對我國的啟示，台灣證券暨期貨月刊第30卷第三期:25-36張敏蕾，2005，中國大陸國有企業權力競爭、所有權結構與經營績效遠景基金會季刊第六卷第一期: 51-77張小燕, 李偉麟, 陳玉鳳，2018，企業永續發展故事集，台北:經濟部工商局常紀文：修訂後的《環保法》監管手段有查封等硬招。中國網。2014年4月24日，取自：http://big5.china.com.cn/guoqing/2014-04/24/content_32198344.htm新環境保護法。百度百科。2015年1月1日，取自：https://baike.baidu.com/item/%E6%96%B0%E7%8E%AF%E5%A2%83%E4%BF%9D%E6%8A%A4%E6%B3%95經濟部，CSR專欄-英國企業社會責任推動的成功之道，2015年3月27日，取自：https://taipei-tfcc.scu.org.tw/notice/enterprise-honesty-morality-1040612-1.pdfAgrawal, A., and Koneber, C. R. 2001. Do some outside directors play a political role? Journal of Law and Economics, 44, 180–198.Brammer and Pavelin. 2006, Voluntary environmental disclosures by large UK companies, Journal of Business Finance and Accounting., 33 (7–8) (2006), pp. 1168-1188Brian,M.2010.Corporate Social Responsibility and Reporting in Denmark. Danish Commerce and Companies Agency,1-29Brammer, S., & Pavelin, S. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136.Claessens, S., Djankov, S., Fan, J. P. H., and Lang, L. H. P. 2002.Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance,57(6), 2741–2771.Cho and Patten. 2007, The role of environmental disclosures as tools of legitimacy: a research note, Accounting, Organizations and Society., 32 (7–8) (2007), pp.639-647Clarkson, P.M., Li, Y. , Richardson, G.D. and Vasvari, F.P., 2008, Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis, Accounting, Organizations and Society., 33 (4–5) (2008), pp. 303-327Campbell, J. L. 2007. ‘Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility’, Academy of Management Review 32(3), 946–967.Cheng Z.H., Wang F., Keung C. and Bai. YX. 2015.Will Corporate Political Connection. Influence the Environmental Information Disclosure Level? Based on the Panel Data of A-Shares from Listed Companies in Shanghai Stock Market. Journal of Business Ethics (2017) 143:209–221Du, X.Q., Jian, W., Zeng, Q., Du, Y.J. 2014. Corporate Environmental Responsibility. inPolluting Industries:Does Religion Matter? Journal of Business Ethics (2014) 124:485–507Fan, J., Wong, T.J.,and Zhang,T. 2007 Politically connected CEOs, corporate governance, and post-IPO performance of China’s newly partially privatized firms. Journal of Financial Economics 84(2):330–357Fan, J.J. 2016. The Value of Political Connections in China: Government Officials on the Board of Directors. Working paper, Department of Economics, University of. California, Santa Cruz GRI standards (2017/06/27)Hossain, M., Tan, L. M., and Adams, M. B. 1994. Voluntary disclosure in anemerging capital market: Some empirical evidence from companies listed on. the Kuala Lumpur stock exchange. The International Journal of Accounting, 29(4), 334–351.Hellman, J.S., Jones, G. and Kaufmann, D., 2003. Seize the state, seize the day: state capture, corruption, and influence in transition. Journal of Comparative Economics 31, 751–773.Huang, H.F., and Zhao, Z.R. 2016.The influence of political connection on corporate social responsibility—evidence from listed private companies in China. International Journal of Corporate Social Responsibility(August)Karin, B.2006, Corporate social responsibility: what role for law? Some aspects of law and CSR, CORPORATE GOVERNANCE, VOL. 6 NO. 2 2006, pp. 188-202,Li, H. and Wang, Q.1996, Research on the Chinese Work Unit Society (Peter Lang Pub lnc, Frankfurt/Main and New York)Li, F.G., Xiong B., Xu B., 2008, Improving public access to environmental information in China, Journal of Environmental Management, 88 (2008), pp.1649-1656Leuz, C., D. Nanda, and P. D. Wysocki. 2003, ‘Investor Protection and Earnings Management: An International Comparison’, Journal of Financial Economics 69(3), 505–527.Li, S., Song, X.Z. Wu, H.Y. 2015.Political Connection, Ownership Structure, and Corporate Philanthropy in China: A Strategic-Political Perspective. Journal of Business Ethics (2015) 129:399–411Li, W.J. and Zhang, R.2010.Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China. Journal of Business Ethics:631-645Magness. 2006. Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory, Accounting, Auditing & Accountability Journal., 19 (4) (2006), pp. 540-563Hope, O.K., Yue, H., and Zhong, Q. L. 2019.China’s Anti-Corruption Campaign and Financial Reporting Quality. Contemporary Accounting Research Vol. 00 No. 00(Month 2020) pp. 1–29Okhmatovskiy, I.2010. Performance Implications of Ties to the Government and SOEs: A Political Embeddedness Perspectivejoms_881 102. Journal of Management Studies 47:6 September 2010Roberta, F.H.S .2015. Corporate Social Responsibility: United States Trajectory Scrutinized , College of Education and Leadership Cardinal Stritch UniversityRichard, W., Corporate Governance and Corporate Social Responsibility:Issues for Asia.2007. Corporate Social Responsibility and Environmental Management. 14, 42–51(2007)Smith, J.L., Adhikari, A. and Tondkar, R.H. 2005. ‘Exploring differences in social disclosures internationally: a stakeholder perspective’. Journal ofAccounting and Public Policy, 24:2, 123–151Wang, S.Y., Xie, W., Qiao, Y.B., Li, X.B. 2014. Invisible hand: The impact of political gene has on corporate merger control. Management World, 8, 102–114.Wang, H., & Qian, C. 2011. Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political access. Academy of Management Journal, 54(6), 1159–1181.Xu, N.H., Xu, X.Z., , and Yuan, Q.B.2008.Political Connection, Financing Frictions, and Corporate Investment:Evidence from Chinese Listed FamilyFirms, European Financial Management, Vol. 19, No. 4, 2013, 675–702Ye, K., and Zhang, R. 2011. Do lenders value corporate social responsibility? Evidence from China. Journal of Business Ethics, 104(2), 197–206.Zhang, X. G., & Zhong, M. C. 2011. Game analysis and countermeasures of government environmental regulation and corporate pollution. Journal of Chinese Population, Resource and Environment, 2, 31–35.Zhou, Q. X. 2009. Government intervention, common agency and corporate pollution abatement incentives—empirical test on panel data sulfur dioxide emissions from province. Nankai Economic Studies, 4, 109–129. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202000745 en_US
