| dc.contributor | 會計系 | |
| dc.creator (作者) | 李佳玲 | |
| dc.date (日期) | 2020-05 | |
| dc.date.accessioned | 13-May-2026 16:24:42 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:42 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:42 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182548 | - |
| dc.description.abstract (摘要) | 近年來企業社會責任是公司營運很重要的一環，股東會喜歡管理者投入在對公司價值有幫助的利害關係人上，但管理者可能為了自己的利益喜歡選擇那些引人注意的利害關係人，也就是股東與管理者對於從事利害關係人的活動有不同偏好。許多學者有興趣了解高階管理者誘因機制是否可解決此種新式代理問題，一般而言，高階管理者的薪酬要素包含薪資、短期誘因與長期誘因。本文要運用短期(紅利)與長期誘因(權益誘因)的機制，說明高階管理報償如何影響高階管理者執行企業社會責任活動。根據利害關係人理論與體制理論，本文要探討4種構面的企業社會責任活動，包含長期/短期、內部與外部的社會責任活動。過去文獻均著重於高階管理者報償與整體企業社會責任活動的關聯性，本研究擴充過去文獻，貢獻在於整合利害關係人理論與體制理論來平衡企業社會責任的觀點，包含長期與短期、內部與外部，這對於企業社會責任的剖析是很重要的探討。 | |
| dc.description.abstract (摘要) | Corporate social responsibility (CSR) has become an important part of firms' operation over the past decade. Shareholders might prefer the managers who invest in those stakeholders for the company’s long-term firm value, while managers are likely to choose certain noticeable stakeholders for their personal short-term gains. This is the misalignment between shareholders’ and managers’ preferences for stakeholder engagement. Many have taken great interests in weather executive incentives, which may resolve such new form of agency conflict. In general, the elements of executive compensation are salary, short-term incentives, long-term incentives. In this study, I will use CEOs’ short-term incentives (bonus) and long-term incentives (equity incentives) to illustrate how CEO compensation affects CEO conducting CSR activities. Relying on the stakeholder and institutional theory, this study intends to investigate four dimensions of CSR activities: long/short term CSR, and internal/external CSR. Prior studies focused on the relationship between CEO compensation and aggregate CSR. It is my belief that this study will make great contributions to the existent literatures about CSR. This study integrates both stakeholder and institutional theories in order to extend the prior studies by providing a relatively balanced view on CSR engagement (long vs. short term and internal vs. external). It is important to dissect the makings of from these two perspectives. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST108-2410-H004-066, 107.08-108.07 | |
| dc.subject (關鍵詞) | 高階經理人報償; 企業社會責任参與; 利害關係人理論; 體制理論 | |
| dc.subject (關鍵詞) | Executive compensation; Corporate social responsibility engagement; Stakeholder theory; Institutional theory | |
| dc.title (題名) | 關注企業社會責任參與之型態：從利害關係人與體制觀點看高階經理人薪酬與企業社會責任參與之關聯 | |
| dc.title (題名) | Mind the Types of Csr Engagement: a Stakeholder and Institutional Perspectives on the Relationship between Executive Compensation and Csr Engagement | |
| dc.type (資料類型) | report | |
