| dc.contributor | 國貿系 | |
| dc.creator (作者) | 林介勝;譚丹琪 | |
| dc.creator (作者) | Lin, Chieh-Sheng;Tan, Danchi | |
| dc.date (日期) | 2026-03 | |
| dc.date.accessioned | 20-Apr-2026 10:20:55 (UTC+8) | - |
| dc.date.available | 20-Apr-2026 10:20:55 (UTC+8) | - |
| dc.date.issued (上傳時間) | 20-Apr-2026 10:20:55 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182130 | - |
| dc.description.abstract (摘要) | 近期研究指出，企業在社會及環境層面的投入是企業應對營運風險的重要方式。然而，目前尚未有研究具體地討論社會及環境實踐表現在何種條件下對營運風險有更大的影響。藉由引入組織韌性的概念，並以財務波動來衡量營運風險，本研究旨在探索社會及環境實踐對財務波動的影響及其潛在的調節效果。以台灣上市企業作為實證對象，本研究發現社會及環境實踐有助於組織提升韌性以減少財務波動。同時，本研究也證實了公司規模和集團隸屬會弱化社會及環境實踐對財務波動的影響，而環境不確定性則會強化社會及環境實踐對財務波動的影響。藉由揭示社會及環境實踐與營運風險關係間的權變因素，本研究進一步拓展了對社會及環境實踐的理解，並對理論及實務提出新的貢獻。 | |
| dc.description.abstract (摘要) | Recent research suggests that firms can reduce their operational risk by investing in social and environmental practices. However, there is a limited understanding of the conditions under which such practices are more effective in mitigating risk. Building on the literature on organizational resilience, this study examines whether—and under what conditions—social and environmental practices help reduce a firm's financial volatility. Empirical analyses based on a sample of Taiwanese listed firms show that these practices contribute to lower financial volatility, particularly in the context of high environmental uncertainty. However, the findings also reveal that firm size and group affiliation weaken this effect, suggesting that social and environmental practices are less useful in reducing financial volatility for larger and/or group-affiliated firms. This study extends our understanding of social and environmental practices by identifying the contingency factors that shape their effects on operational risk, thereby offering contributions to both theory and practice. | |
| dc.format.extent | 120 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 管理學報, Vol.43, No.1, pp.61-89 | |
| dc.subject (關鍵詞) | 社會及環境實踐; 組織韌性; 財務波動; 環境不確定性 | |
| dc.subject (關鍵詞) | social and environmental practices; organizational resilience; financial volatility; environmental uncertainty | |
| dc.title (題名) | 社會及環境實踐對財務波動之影響：組織韌性觀點 | |
| dc.title (題名) | The Impact of Social and Environmental Practices on Financial Volatility: An Organizational Resilience Perspective | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6504/JMBR.202603_42(1).0003 | |
| dc.doi.uri (DOI) | https://doi.org/10.6504/JMBR.202603_43(1).0003 | |
