| dc.contributor | 國貿系 | |
| dc.creator (作者) | 蘇威傑;譚丹琪 | |
| dc.date (日期) | 2017-10 | |
| dc.date.accessioned | 7-Apr-2026 13:29:21 (UTC+8) | - |
| dc.date.available | 7-Apr-2026 13:29:21 (UTC+8) | - |
| dc.date.issued (上傳時間) | 7-Apr-2026 13:29:21 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=181978 | - |
| dc.description.abstract (摘要) | 本研究主要在探討台灣企業集團企業社會責任揭露之表現。本研究假定台灣企業集團其關係企業眾多，這些關係企業會提供給集團內適當的資訊與資源。因此這些企業集團需要透過企業社會責任之表現去換取資訊或鞏固資源之動機，就沒有非企業集團之附屬公司來的強烈，所以企業集團之企業社會責任活動之揭露的品質會較差，也就是會用較不明確、抽象之字眼或簡要的方式去描述其社會責任活動，而這種情況在較大的企業集團中越容易發生或被觀察到。但是這種關係會隨著四種不同的情境而有所改變：第一，當集團的外債比率越高，集團所發佈的企業社會責任報告書之品質會越改善；第二，當集團的政黨勾結程度越高，集團所發佈的企業社會責任報告書之品質會越降低；第三，當集團的創新程度增加，集團所發佈的企業社會責任報告書之品質會越改善；第四，當集團的國際化程度越高，集團所發佈的企業社會責任報告書之品質會越改善。 | |
| dc.description.abstract (摘要) | The main purpose of this proposal is to investigate the corporate social responsibility behaviors of business groups in Taiwan. We assume that business groups may access relevant information and secure resources through their various affiliates. They do not need to use CSR as a mechanism to elicit the positive feedback from stakeholders to maintain their competitive positions. In this vein, they may not pay attention to describe their corporate social activities. In other words, the larger the size of a business group, the worse its CSR reporting quality. However, this main effect may be moderated by four contingencies. First, the negative relationship between a business group’s size and its CSR reporting quality will be weaker as its debt ratio increases. Second, the negative relationship between a business group’s size and its CSR reporting quality will be stronger as its political connections increase. Third, the negative relationship between a business group’s size and its CSR reporting quality will be weaker as its innovation increases. Fourth, the negative relationship between a business group’s size and its CSR report quality will be weaker as its international diversification increases. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST104-2410-H004-201-MY2, 104.08-106.07 | |
| dc.subject (關鍵詞) | 企業集團; 企業社會責任; 企業社會責任揭露; 新興國家 | |
| dc.subject (關鍵詞) | business groups; corporate social responsibility; corporate social responsibility reporting; emerging economy | |
| dc.title (題名) | 台灣企業集團之企業社會責任 | |
| dc.title (題名) | Corporate Social Responsibility of Business Groups in Taiwan | |
| dc.type (資料類型) | report | |
