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題名 影響台灣企業發布企業社會責任報告書之因素
Determinants of Publishing Corporate Social Responsibility Reports in Taiwan
作者 阮氏紅幸
貢獻者 蘇威傑
阮氏紅幸
關鍵詞 企業社會責任報告書
企業社會責任績效
CEO在位期限
CEO的MBA學位
日期 2015
上傳時間 14-Jul-2015 10:30:09 (UTC+8)
摘要 台灣金管會在2015年首年「強制」化工、食品、金融業及資本額百億以上逾200家企業需編製企業社會責任報告書。但是，金管會統計，過去採自願性質，主動編製CSR報告書的有200多家上市櫃企業，本研究想探討在政府未針對這個議題做具體的法律要求，甚麼因素會影響這些企業發布CSR報告書。
以往文獻對於企業社會責任（Corporate Social Responsibility，CSR）之探討，多將焦點在CSR和財務績效之關聯性。而CSR揭露的文獻中，主要探討影響CSR揭露的相關因素，而較少針對CSR報告書決策之前置因素進行研究。故本研究以CSR績效、CEO在位期限及擁有MBA學位的CEO探討影響企業發布CSR報告書決策之因素。
Clarkson（1995）指出一個企業若主動執行CSR相關政策，即產生卓越的CSR績效，他們將會向利害關係人自願性地揭露環境相關訊息。本研究第一個假設為CSR報告決策與該企業CSR績效有正相關。另外，Finkelstein（2009）認為，CEO在位期間與組織改變有反相關係。因此，本研究的第二個假設為在位期限較久的CEO比起新上任的CEO，較不願意發布CSR報告書。一個企業若其CEO擁有MBA學位相較於其他公司較主動揭露CSR相關訊息（Finkelstein，2009），本研究第三個假設為發布CSR報告書之決策與有MBA學位的CEO正向關係。本研究的研究對象為台灣上市（櫃）在鋼鐵工業、半導體業、資訊服務業及金融服務業等四個產業之企業；收集樣本的時間為2008年至2012年。經過迴歸分析，研究結果顯示，一個企業若其CSR績效越好將會越願意發布CSR報告書，以及CEO的在位期限越長，該企業發布CSR報告書的機率越低；有MBA學位的CEO與發佈CSR報告書之決策並沒有任何關係。企業若想加強發布CSR報告書之決策，必須全面提升CSR績效為優先；同時，在位期限較長的CEO亦須改變自己的想法，影響組織行為，積極推動CSR相關政策 。
參考文獻 1. Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management journal, 22(3), 501-515.
2. Aldrich, H. E., & Fiol, C. M. (1994). Fools rush in? The institutional context of industry creation. Academy of Management Review, 19(4), 645-670. 645-670.
3. Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5), 447-471.
4. Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1).
5. Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. Advances in Environmental Accounting and Management, 1(1), 201-226.
6. Bowen, H. R., & Johnson, F. E. (1953). Social Responsibility of the Businessman. Harper.
7. Campbell, D. (2004). A longitudinal and cross-sectional analysis of environmental disclosure in UK companies—a research note. The British Accounting Review, 36(1), 107-117.
8. Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
9. Carroll, A. B. (1999). Corporate social responsibility evolution of a definitional construct. Business & Society, 38(3), 268-295.
10. Chin, M. K., Hambrick, D. C., & Treviño, L. K. (2013). Political Ideologies of CEOs The Influence of Executives’ Values on Corporate Social Responsibility. Administrative Science Quarterly, 58(2), 197-232.
11. Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-117.
12. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4), 303-327.
13. Cooper, B. (2003). Corporate social responsibility: the Holy Grail. Chartered Secretary, July, 12-16.
14. Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review (pre-1986), 2(3), 70.
15. Delmas, M. A., & Toffel, M. W. (2010). Institutional pressures and organizational characteristics: implications for environmental strategy. Harvard Business School Technology & Operations Mgt. Unit Working Paper, (11-050).
16. Dye, R. A. (1985). Disclosure of nonproprietary information. Journal of Accounting Research, 123-145.
17. Felicelli, Meghan (2008). "Route to the Top." Chicago, IL: Spencer Stuart.
18. Finkelstein, S., & Hambrick, D. C. (1990). Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion. Administrative Science Quarterly, 484-503.
19. Finkelstein, S., & D`aveni, R. A. (1994). CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. Academy of Management Journal, 37(5), 1079-1108.
20. Finkelstein, S., Hambrick, D. C., & Cannella, A. A. (2009). Strategic Leadership: Theory and Research on Executives, Top Management teams, and Boards. Oxford University Press.
21. Freedman, M., & Wasley, C. (1990). The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting, 3(2), 183-193.
22. Friedman, M. (1971). Does business have a social responsibility. Bank Administration, 47(4), 13-14.
23. Gabarro, J. J. (1987). The Dynamics of Taking Charge. Harvard Business Press.
24. Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233-262.
25. Geletkanycz, M. A., & Black, S. S. (2001). Bound by the past? Experience-based effects on commitment to the strategic status quo. Journal of Management, 27(1), 3-21.
26. George, E., Chattopadhyay, P., Sitkin, S. B., & Barden, J. (2006). Cognitive underpinnings of institutional persistence and change: A framing perspective. Academy of Management Review, 31(2), 347-365.
27. Golob, U., & Bartlett, J. L. (2007). Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1-9.
28. Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
29. Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: a research note and extension. Journal of Business Finance & Accounting, 28(3‐4), 327-356.
30. Grunig, J. (1989). Symmetrical presuppositions as a framework for pubiic relations theory/C. Botan, V. Hazelton.
31. Guthrie, J., & Parker, L. D. (1990). Corporate Social Disclosure Practice: A Comparative International Analysis.
32. Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206.
33. Hambrick, D. C., & Fukutomi, G. D. (1991). The seasons of a CEO`s tenure. Academy of Management Review, 16(4), 719-742.
34. Holland, L., & Foo, Y. B. (2003). Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. The British Accounting Review, 35(1), 1-18.
35. Hooghiemstra, R. (2000). Corporate Communication and Impression Management—New Perspectives Why Companies Engage in Corporate Social Reporting (pp. 55-68). Springer Netherlands.
36. Hopkins, M. (2012). The Planetary Bargain: Corporate Social Responsibility Matters. Routledge.
37. 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.
38. Idowu, S. O., & Towler, B. A. (2004). A comparative study of the contents of corporate social responsibility reports of UK companies. Management of Environmental Quality: An International Journal, 15(4), 420-437.
39. Ingram, R. W., & Frazier, K. B. (1980). Environmental performance and corporate disclosure. Journal of Accounting Research, 614-622.
40. Jaggi, B., & Zhao, R. (1996). Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong. The International Journal of Accounting, 31(3), 333-346.
41. Johnson, H. L. (1971). Business in Contemporary Society: Framework and Issues. Wadsworth Pub. Co.
42. Jones, T. M., Indexes, S., Register, E. I., & Socially, M. (1980). Corporate social responsibility. California Management Review, 22(2).
43. Keeney, R. L., & Keeney, R. L. (2009). Value-focused Thinking: A Path to Creative Decision Making. Harvard University Press.
44. Kolk, A. (2005). Environmental reporting by multinationals from the Triad: convergence or divergence? MIR: Management International Review, 145-166.
45. Lewis, B. W., Walls, J. L., & Dowell, G. W. (2014). Difference in degrees: CEO characteristics and firm environmental disclosure. Strategic Management Journal, 35(5), 712-722.
46. Manne, H. G., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility.
47. Miller, D., & Shamsie, J. (1999, August). Learning across the Life Cycle: Experimentation and Performance among the Hollywood Studio Heads. Academy of Management Proceedings (Vol. 1999, No. 1, pp. H1-H6). Academy of Management.
48. Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471-475.
49. Patten, C. L., & Glick, B. R. (2002). Role of Pseudomonas putida indoleacetic acid in development of the host plant root system. Applied and Environmental Microbiology, 68(8), 3795-3801.
50. Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92..
51. Rahman, A., & Widyasari, K. N. (2008). The analysis of company characteristic influence toward CSR disclosure: Empirical evidence of manufacturing companies listed in JSX. Jurnal Akuntansi dan Auditing Indonesia, 12(1), 25-35.
52. Ramanathan, K. V. (1976). Toward a theory of corporate social accounting. Accounting Review, 516-528.
53. Schaltegger, S., Müller, K., & Hindrichsen, H. (1996). Corporate Environmental Accounting. Chichester: Wiley.
54. Sethi, S. P. (1975). Dimensions of corporate social performance: An analytical framework. California Management Review (pre-1986), 17(3), 58.
55. Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2), 195-204.
56. van Staden, C. J., & Hooks, J. (2007). A comprehensive comparison of corporate environmental reporting and responsiveness. The British Accounting Review, 39(3), 197-210.
57. Wally, S., & Baum, J. R. (1994). Personal and structural determinants of the pace of strategic decision making. Academy of Management Journal, 37(4), 932-956.
58. Warhurst, A., & Mitchell, P. (2000). Corporate social responsibility and the case of Summitville mine. Resources Policy, 26(2), 91-102.
59. Westphal, J. D., & Zajac, E. J. (1995). Who shall govern? CEO/board power, demographic similarity, and new director selection. Administrative Science Quarterly, 60-83.
60. Wiseman, H. (Ed.). (1983). Peacekeeping: Appraisals & Proposals. Pergamon.
描述 碩士
國立政治大學
國際經營與貿易研究所
102351048
103
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1023510481
資料類型 thesis
dc.contributor.advisor 蘇威傑zh_TW
dc.contributor.author (Authors) 阮氏紅幸zh_TW
dc.creator (作者) 阮氏紅幸zh_TW
dc.date (日期) 2015en_US
dc.date.accessioned 14-Jul-2015 10:30:09 (UTC+8)-
dc.date.available 14-Jul-2015 10:30:09 (UTC+8)-
dc.date.issued (上傳時間) 14-Jul-2015 10:30:09 (UTC+8)-
dc.identifier (Other Identifiers) G1023510481en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/76560-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易研究所zh_TW
dc.description (描述) 102351048zh_TW
dc.description (描述) 103zh_TW
dc.description.abstract (摘要) 台灣金管會在2015年首年「強制」化工、食品、金融業及資本額百億以上逾200家企業需編製企業社會責任報告書。但是，金管會統計，過去採自願性質，主動編製CSR報告書的有200多家上市櫃企業，本研究想探討在政府未針對這個議題做具體的法律要求，甚麼因素會影響這些企業發布CSR報告書。
以往文獻對於企業社會責任（Corporate Social Responsibility，CSR）之探討，多將焦點在CSR和財務績效之關聯性。而CSR揭露的文獻中，主要探討影響CSR揭露的相關因素，而較少針對CSR報告書決策之前置因素進行研究。故本研究以CSR績效、CEO在位期限及擁有MBA學位的CEO探討影響企業發布CSR報告書決策之因素。
Clarkson（1995）指出一個企業若主動執行CSR相關政策，即產生卓越的CSR績效，他們將會向利害關係人自願性地揭露環境相關訊息。本研究第一個假設為CSR報告決策與該企業CSR績效有正相關。另外，Finkelstein（2009）認為，CEO在位期間與組織改變有反相關係。因此，本研究的第二個假設為在位期限較久的CEO比起新上任的CEO，較不願意發布CSR報告書。一個企業若其CEO擁有MBA學位相較於其他公司較主動揭露CSR相關訊息（Finkelstein，2009），本研究第三個假設為發布CSR報告書之決策與有MBA學位的CEO正向關係。本研究的研究對象為台灣上市（櫃）在鋼鐵工業、半導體業、資訊服務業及金融服務業等四個產業之企業；收集樣本的時間為2008年至2012年。經過迴歸分析，研究結果顯示，一個企業若其CSR績效越好將會越願意發布CSR報告書，以及CEO的在位期限越長，該企業發布CSR報告書的機率越低；有MBA學位的CEO與發佈CSR報告書之決策並沒有任何關係。企業若想加強發布CSR報告書之決策，必須全面提升CSR績效為優先；同時，在位期限較長的CEO亦須改變自己的想法，影響組織行為，積極推動CSR相關政策 。		zh_TW
dc.description.tableofcontents 表格目錄 4
摘要 5
第一章 緒論 6
第二章 文獻探討與假設推論 9
第一節 企業社會責任與CSR報告書 9
第二節 企業社會責任揭露之前置因素 13
第三節 假設推論 15
第三章 研究設計與方法 21
第一節 樣本選擇 21
第二節 變數定義與衡量 22
第三節 資料分析方法 27
第四章 結果與分析 28
第一節 樣本資料描述 28
第二節 研究變數敘述性統計 30
第三節 實證結果 33
第四節 附加分析 43
第五章 結論與發現 51
第一節 研究結果 51
第二節 管理意涵 53
第三節 研究限制 54
參考文獻 55		zh_TW
dc.format.extent 1059570 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1023510481en_US
dc.subject (關鍵詞) 企業社會責任報告書zh_TW
dc.subject (關鍵詞) 企業社會責任績效zh_TW
dc.subject (關鍵詞) CEO在位期限zh_TW
dc.subject (關鍵詞) CEO的MBA學位zh_TW
dc.title (題名) 影響台灣企業發布企業社會責任報告書之因素zh_TW
dc.title (題名) Determinants of Publishing Corporate Social Responsibility Reports in Taiwanen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management journal, 22(3), 501-515.
2. Aldrich, H. E., & Fiol, C. M. (1994). Fools rush in? The institutional context of industry creation. Academy of Management Review, 19(4), 645-670. 645-670.
3. Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5), 447-471.
4. Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1).
5. Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. Advances in Environmental Accounting and Management, 1(1), 201-226.
6. Bowen, H. R., & Johnson, F. E. (1953). Social Responsibility of the Businessman. Harper.
7. Campbell, D. (2004). A longitudinal and cross-sectional analysis of environmental disclosure in UK companies—a research note. The British Accounting Review, 36(1), 107-117.
8. Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
9. Carroll, A. B. (1999). Corporate social responsibility evolution of a definitional construct. Business & Society, 38(3), 268-295.
10. Chin, M. K., Hambrick, D. C., & Treviño, L. K. (2013). Political Ideologies of CEOs The Influence of Executives’ Values on Corporate Social Responsibility. Administrative Science Quarterly, 58(2), 197-232.
11. Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-117.
12. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4), 303-327.
13. Cooper, B. (2003). Corporate social responsibility: the Holy Grail. Chartered Secretary, July, 12-16.
14. Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review (pre-1986), 2(3), 70.
15. Delmas, M. A., & Toffel, M. W. (2010). Institutional pressures and organizational characteristics: implications for environmental strategy. Harvard Business School Technology & Operations Mgt. Unit Working Paper, (11-050).
16. Dye, R. A. (1985). Disclosure of nonproprietary information. Journal of Accounting Research, 123-145.
17. Felicelli, Meghan (2008). "Route to the Top." Chicago, IL: Spencer Stuart.
18. Finkelstein, S., & Hambrick, D. C. (1990). Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion. Administrative Science Quarterly, 484-503.
19. Finkelstein, S., & D`aveni, R. A. (1994). CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. Academy of Management Journal, 37(5), 1079-1108.
20. Finkelstein, S., Hambrick, D. C., & Cannella, A. A. (2009). Strategic Leadership: Theory and Research on Executives, Top Management teams, and Boards. Oxford University Press.
21. Freedman, M., & Wasley, C. (1990). The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting, 3(2), 183-193.
22. Friedman, M. (1971). Does business have a social responsibility. Bank Administration, 47(4), 13-14.
23. Gabarro, J. J. (1987). The Dynamics of Taking Charge. Harvard Business Press.
24. Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233-262.
25. Geletkanycz, M. A., & Black, S. S. (2001). Bound by the past? Experience-based effects on commitment to the strategic status quo. Journal of Management, 27(1), 3-21.
26. George, E., Chattopadhyay, P., Sitkin, S. B., & Barden, J. (2006). Cognitive underpinnings of institutional persistence and change: A framing perspective. Academy of Management Review, 31(2), 347-365.
27. Golob, U., & Bartlett, J. L. (2007). Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1-9.
28. Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
29. Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: a research note and extension. Journal of Business Finance & Accounting, 28(3‐4), 327-356.
30. Grunig, J. (1989). Symmetrical presuppositions as a framework for pubiic relations theory/C. Botan, V. Hazelton.
31. Guthrie, J., & Parker, L. D. (1990). Corporate Social Disclosure Practice: A Comparative International Analysis.
32. Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206.
33. Hambrick, D. C., & Fukutomi, G. D. (1991). The seasons of a CEO`s tenure. Academy of Management Review, 16(4), 719-742.
34. Holland, L., & Foo, Y. B. (2003). Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. The British Accounting Review, 35(1), 1-18.
35. Hooghiemstra, R. (2000). Corporate Communication and Impression Management—New Perspectives Why Companies Engage in Corporate Social Reporting (pp. 55-68). Springer Netherlands.
36. Hopkins, M. (2012). The Planetary Bargain: Corporate Social Responsibility Matters. Routledge.
37. 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.
38. Idowu, S. O., & Towler, B. A. (2004). A comparative study of the contents of corporate social responsibility reports of UK companies. Management of Environmental Quality: An International Journal, 15(4), 420-437.
39. Ingram, R. W., & Frazier, K. B. (1980). Environmental performance and corporate disclosure. Journal of Accounting Research, 614-622.
40. Jaggi, B., & Zhao, R. (1996). Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong. The International Journal of Accounting, 31(3), 333-346.
41. Johnson, H. L. (1971). Business in Contemporary Society: Framework and Issues. Wadsworth Pub. Co.
42. Jones, T. M., Indexes, S., Register, E. I., & Socially, M. (1980). Corporate social responsibility. California Management Review, 22(2).
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