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題名 企業社會責任與貿易績效關係實證 -以台灣企業為例
Analyzing the Relationship between Corporate Social Responsibility and Trade Performance: A Case Study about Taiwan’s Firms
作者 黃信仁
Huang, Hsin-Jen
貢獻者 蔡致遠
黃信仁
Huang, Hsin-Jen
關鍵詞 企業社會責任
自願性揭露
出口表現
corporate social responsibility(CSR)
Voluntary disclosure
Export performance
日期 2021
上傳時間 4-Aug-2021 14:26:45 (UTC+8)
摘要 近年來，企業社會責任在企業之間的重視程度與日俱增，但我國目前須強制發佈企業社會責任(以下簡稱CSR)報告書的僅有少數特定產業的企業，亦即大部分的企業能夠選擇是否要發佈CSR報告書，企業有權根據其營運策略決定是否對利害關係人揭露這些與企業社會責任相關的資訊。本研究透過台灣經濟新報資料庫(TEJ)取得相關變數資料，觀察2014年至2019年間，自願性揭露企業社會責任報告書對企業貿易績效之影響。根據實證結果發現，自願發佈CSR報告書之企業相比未發佈者在出口表現上相對優異，並且在相同獲利水平與勞動生產率之下，自願發佈CSR報告書之企業有較良好的出口表現，並且自願發佈CSR報告書有助於企業降低其取得資金之困難度，使出口業務有所成長。
In recent years, more and more attention has been paid to corporate social responsibility among enterprises.However, in Taiwan, only a few enterprises in specific industries are required to release CSR reports, that is, most enterprises can choose whether to release CSR reports. Enterprises have the right to decide whether to disclose such CSR related information to stakeholders based on its business strategy. In this study, we used TEJ data to investigate the impact of voluntary CSR disclosure on the trade performance of firms from 2014 to 2019. According to the empirical results, it shows that enterprises with voluntary disclosure of CSR report than those which don’t in export performance on relatively strong. Under the same profit level or labor productivity, enterprises with voluntary disclosure CSR reports show greater export performance. This study concluded that the enterprise which voluntary disclosure CSR report in the international can reduce the difficulty of the funds, and help its export performance growth.
參考文獻 中文文獻
林秀鳳，鄭雅如，林秉孝，陳政彥，2013。自願性環保資訊揭露對公司價值之影響。東海管理評論，15(1)，37-67
程心瑤，2011。公司治理與企業責任報告之揭露。會計評論，(52)，35-76
廖益興，陳彥綺，王貞靜，2011。年報資訊揭露與資訊不對稱: 來自私有資訊交易之證據。經濟研究 (Taipei Economic Inquiry)，47(1)，45-96.
維基百科，2021。赤道原則
https://zh.wikipedia.org/wiki/%E8%B5%A4%E9%81%93%E5%8E%9F%E5%89%87

英文文獻
Aguilera-Caracuel, J., Guerrero-Villegas, J., Vidal-Salazar, M. D., & Delgado-Márquez, B. L. (2015). International cultural diversification and corporate social performance in multinational enterprises: The role of slack financial resources. Management International Review, 55(3), 323-353.
Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of accounting and economics, 22(1-3), 3-30.
Andreassen, T. W., & Lindestad, B. (1998). Customer loyalty and complex services: The impact of corporate image on quality, customer satisfaction and loyalty for customers with varying degrees of service expertise. International Journal of service Industry management.
Auboin, M. (2009). Restoring trade finance during a period of financial crisis: stock-taking of recent initiatives.
Beaver, W. H., & McNichols, M. F. (1998). The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies, 3(1), 73-95.
Bénabou, R., & Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19.
Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of business ethics, 125(1), 59-73.
Chan, R. Y., & Ma, K. H. (2016). Environmental orientation of exporting SMEs from an emerging economy: Its antecedents and consequences. Management international review, 56(5), 597-632.
Chang, Y., & Shen, C. H. (2014). Corporate social responsibility and profitability-Cost of debt as the mediator. Taipei Economic Inquiry, 50(2), 291.
Chow, W. S., & Chen, Y. (2012). Corporate sustainable development: Testing a new scale based on the mainland Chinese context. Journal of business ethics, 105(4), 519-533.
Crifo, P., & Forget, V. D. (2015). The economics of corporate social responsibility: A firm‐level perspective survey. Journal of Economic Surveys, 29(1), 112-130.
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The journal of Finance, 46(4), 1325-1359.
Dyck, A., Lins, K. V., Roth, L., & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics, 131(3), 693-714.
Eisenhardt, K. M., & Martin, J. A. (2000). Dynamic capabilities: what are they?. Strategic management journal, 21(10‐11), 1105-1121.
El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406.
Fombrun, C., & Shanley, M. (1990). What`s in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
Goss, A., & Roberts, G. S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance, 35(7), 1794-1810.
Graham, A., Maher, J. J., & Northcut, W. D. (2001). Environmental liability information and bond ratings. Journal of Accounting, Auditing & Finance, 16(2), 93-116.
Hah, K., & Freeman, S. (2014). Multinational enterprise subsidiaries and their CSR: A conceptual framework of the management of CSR in smaller emerging economies. Journal of business ethics, 122(1), 125-136.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of accounting and public policy, 24(5), 391-430.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary accounting research, 16(3), 485-520.
Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica: Journal of the econometric society, 153-161.
Henderson, A. D. (1999). Firm strategy and age dependence: A contingent view of the liabilities of newness, adolescence, and obsolescence. Administrative Science Quarterly, 44(2), 281-314.
Hughes, S. B., Anderson, A., & Golden, S. (2001). Corporate environmental disclosures: are they useful in determining environmental performance?. Journal of accounting and public policy, 20(3), 217-240.
Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic management journal, 29(7), 781-789.
Ismail, K. N. I. K., & Chandler, R. (2005). Disclosure in the quarterly reports of Malaysian companies. Financial Reporting, Regulation and Governance, 4(1), 1-26.
Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of business ethics, 106(1), 53-72.
Keinert, C. (2008). Corporate social responsibility as an international strategy. Springer Science & Business Media.
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility?. The accounting review, 87(3), 761-796.
King, A. A., & Tucci, C. L. (2002). Incumbent entry into new market niches: The role of experience and managerial choice in the creation of dynamic capabilities. Management science, 48(2), 171-186.
Kuivalainen, O., Sundqvist, S., Saarenketo, S., McNaughton, R. B., D`Angelo, A., Majocchi, A., ... & Buck, T. (2013). Geographical pathways for SME internationalization: insights from an Italian sample. International Marketing Review.
Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the US: Insights from businesses’ self-presentations. Journal of International Business Studies, 33(3), 497-514.
Majocchi, A., Bacchiocchi, E., & Mayrhofer, U. (2005). Firm size, business experience and export intensity in SMEs: A longitudinal approach to complex relationships. International Business Review, 14(6), 719-738.
Manova, K. (2008). Credit constraints, equity market liberalizations and international trade. Journal of International Economics, 76(1), 33-47.
Manova, K. (2013). Credit constraints, heterogeneous firms, and international trade. Review of Economic Studies, 80(2), 711-744.
Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance?. Organization science, 25(1), 127-148.
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?. Strategic management journal, 21(5), 603-609.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1), 117-127.
McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of management studies, 43(1), 1-18.
Mithani, M. A. (2017). Liability of foreignness, natural disasters, and corporate philanthropy. Journal of International Business Studies, 48(8), 941-963.
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描述 碩士
國立政治大學
國際經營與貿易學系
108351025
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108351025
資料類型 thesis
dc.contributor.advisor 蔡致遠zh_TW
dc.contributor.author (Authors) 黃信仁zh_TW
dc.contributor.author (Authors) Huang, Hsin-Jenen_US
dc.creator (作者) 黃信仁zh_TW
dc.creator (作者) Huang, Hsin-Jenen_US
dc.date (日期) 2021en_US
dc.date.accessioned 4-Aug-2021 14:26:45 (UTC+8)-
dc.date.available 4-Aug-2021 14:26:45 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2021 14:26:45 (UTC+8)-
dc.identifier (Other Identifiers) G0108351025en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136278-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易學系zh_TW
dc.description (描述) 108351025zh_TW
dc.description.abstract (摘要) 近年來，企業社會責任在企業之間的重視程度與日俱增，但我國目前須強制發佈企業社會責任(以下簡稱CSR)報告書的僅有少數特定產業的企業，亦即大部分的企業能夠選擇是否要發佈CSR報告書，企業有權根據其營運策略決定是否對利害關係人揭露這些與企業社會責任相關的資訊。本研究透過台灣經濟新報資料庫(TEJ)取得相關變數資料，觀察2014年至2019年間，自願性揭露企業社會責任報告書對企業貿易績效之影響。根據實證結果發現，自願發佈CSR報告書之企業相比未發佈者在出口表現上相對優異，並且在相同獲利水平與勞動生產率之下，自願發佈CSR報告書之企業有較良好的出口表現，並且自願發佈CSR報告書有助於企業降低其取得資金之困難度，使出口業務有所成長。zh_TW
dc.description.abstract (摘要) In recent years, more and more attention has been paid to corporate social responsibility among enterprises.However, in Taiwan, only a few enterprises in specific industries are required to release CSR reports, that is, most enterprises can choose whether to release CSR reports. Enterprises have the right to decide whether to disclose such CSR related information to stakeholders based on its business strategy. In this study, we used TEJ data to investigate the impact of voluntary CSR disclosure on the trade performance of firms from 2014 to 2019. According to the empirical results, it shows that enterprises with voluntary disclosure of CSR report than those which don’t in export performance on relatively strong. Under the same profit level or labor productivity, enterprises with voluntary disclosure CSR reports show greater export performance. This study concluded that the enterprise which voluntary disclosure CSR report in the international can reduce the difficulty of the funds, and help its export performance growth.en_US
dc.description.tableofcontents 目次
中文摘要 i
Abstract ii
目次 iii
表次 iv
圖次 v
第一章 緒論 1
第一節 研究背景及動機 1
第二章 文獻回顧與假說建立 3
第一節 企業社會責任 3
第二節 企業社會責任揭露與企業績效文獻探討 5
第三節 台灣企業編寫CSR報告書之現況 8
第四節 企業社會責任揭露與企業出口表現文獻探討 10
第三章 研究方法 14
第一節 研究期間與樣本來源 14
第二節 實證模型 15
第三節 實證模型及變數說明 16
第四章 實證結果與分析 22
第一節 敘述性統計分析 22
第二節 實證結果 25
第五章 結論與建議 30
第一節 研究結論 30
第二節 政策意涵 31
第三節 研究限制及建議 31
參考文獻 33
附錄 40		zh_TW
dc.format.extent 1449157 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108351025en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 自願性揭露zh_TW
dc.subject (關鍵詞) 出口表現zh_TW
dc.subject (關鍵詞) corporate social responsibility(CSR)en_US
dc.subject (關鍵詞) Voluntary disclosureen_US
dc.subject (關鍵詞) Export performanceen_US
dc.title (題名) 企業社會責任與貿易績效關係實證 -以台灣企業為例zh_TW
dc.title (題名) Analyzing the Relationship between Corporate Social Responsibility and Trade Performance: A Case Study about Taiwan’s Firmsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文文獻
林秀鳳，鄭雅如，林秉孝，陳政彥，2013。自願性環保資訊揭露對公司價值之影響。東海管理評論，15(1)，37-67
程心瑤，2011。公司治理與企業責任報告之揭露。會計評論，(52)，35-76
廖益興，陳彥綺，王貞靜，2011。年報資訊揭露與資訊不對稱: 來自私有資訊交易之證據。經濟研究 (Taipei Economic Inquiry)，47(1)，45-96.
維基百科，2021。赤道原則
https://zh.wikipedia.org/wiki/%E8%B5%A4%E9%81%93%E5%8E%9F%E5%89%87

英文文獻
Aguilera-Caracuel, J., Guerrero-Villegas, J., Vidal-Salazar, M. D., & Delgado-Márquez, B. L. (2015). International cultural diversification and corporate social performance in multinational enterprises: The role of slack financial resources. Management International Review, 55(3), 323-353.
Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of accounting and economics, 22(1-3), 3-30.
Andreassen, T. W., & Lindestad, B. (1998). Customer loyalty and complex services: The impact of corporate image on quality, customer satisfaction and loyalty for customers with varying degrees of service expertise. International Journal of service Industry management.
Auboin, M. (2009). Restoring trade finance during a period of financial crisis: stock-taking of recent initiatives.
Beaver, W. H., & McNichols, M. F. (1998). The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies, 3(1), 73-95.
Bénabou, R., & Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19.
Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of business ethics, 125(1), 59-73.
Chan, R. Y., & Ma, K. H. (2016). Environmental orientation of exporting SMEs from an emerging economy: Its antecedents and consequences. Management international review, 56(5), 597-632.
Chang, Y., & Shen, C. H. (2014). Corporate social responsibility and profitability-Cost of debt as the mediator. Taipei Economic Inquiry, 50(2), 291.
Chow, W. S., & Chen, Y. (2012). Corporate sustainable development: Testing a new scale based on the mainland Chinese context. Journal of business ethics, 105(4), 519-533.
Crifo, P., & Forget, V. D. (2015). The economics of corporate social responsibility: A firm‐level perspective survey. Journal of Economic Surveys, 29(1), 112-130.
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The journal of Finance, 46(4), 1325-1359.
Dyck, A., Lins, K. V., Roth, L., & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics, 131(3), 693-714.
Eisenhardt, K. M., & Martin, J. A. (2000). Dynamic capabilities: what are they?. Strategic management journal, 21(10‐11), 1105-1121.
El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406.
Fombrun, C., & Shanley, M. (1990). What`s in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
Goss, A., & Roberts, G. S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance, 35(7), 1794-1810.
Graham, A., Maher, J. J., & Northcut, W. D. (2001). Environmental liability information and bond ratings. Journal of Accounting, Auditing & Finance, 16(2), 93-116.
Hah, K., & Freeman, S. (2014). Multinational enterprise subsidiaries and their CSR: A conceptual framework of the management of CSR in smaller emerging economies. Journal of business ethics, 122(1), 125-136.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of accounting and public policy, 24(5), 391-430.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary accounting research, 16(3), 485-520.
Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica: Journal of the econometric society, 153-161.
Henderson, A. D. (1999). Firm strategy and age dependence: A contingent view of the liabilities of newness, adolescence, and obsolescence. Administrative Science Quarterly, 44(2), 281-314.
Hughes, S. B., Anderson, A., & Golden, S. (2001). Corporate environmental disclosures: are they useful in determining environmental performance?. Journal of accounting and public policy, 20(3), 217-240.
Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic management journal, 29(7), 781-789.
Ismail, K. N. I. K., & Chandler, R. (2005). Disclosure in the quarterly reports of Malaysian companies. Financial Reporting, Regulation and Governance, 4(1), 1-26.
Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of business ethics, 106(1), 53-72.
Keinert, C. (2008). Corporate social responsibility as an international strategy. Springer Science & Business Media.
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility?. The accounting review, 87(3), 761-796.
King, A. A., & Tucci, C. L. (2002). Incumbent entry into new market niches: The role of experience and managerial choice in the creation of dynamic capabilities. Management science, 48(2), 171-186.
Kuivalainen, O., Sundqvist, S., Saarenketo, S., McNaughton, R. B., D`Angelo, A., Majocchi, A., ... & Buck, T. (2013). Geographical pathways for SME internationalization: insights from an Italian sample. International Marketing Review.
Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the US: Insights from businesses’ self-presentations. Journal of International Business Studies, 33(3), 497-514.
Majocchi, A., Bacchiocchi, E., & Mayrhofer, U. (2005). Firm size, business experience and export intensity in SMEs: A longitudinal approach to complex relationships. International Business Review, 14(6), 719-738.
Manova, K. (2008). Credit constraints, equity market liberalizations and international trade. Journal of International Economics, 76(1), 33-47.
Manova, K. (2013). Credit constraints, heterogeneous firms, and international trade. Review of Economic Studies, 80(2), 711-744.
Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance?. Organization science, 25(1), 127-148.
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?. Strategic management journal, 21(5), 603-609.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1), 117-127.
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dc.identifier.doi (DOI) 10.6814/NCCU202100765en_US