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題名 管理階層能力與企業社會責任績效之關聯性
The Relationship between Managerial Ability and Corporate Social Performance
作者 彭珮欣
Peng, Pei Hsin
貢獻者 金成隆
彭珮欣
Peng, Pei Hsin
關鍵詞 管理階層能力
企業社會責任
企業社會責任績效
Managerial ability
Corporate Social Responsibility
Corporate Social Performance
日期 2015
上傳時間 3-Aug-2015 13:17:05 (UTC+8)
摘要 近年來台灣企業爆發許多食安及環境保護問題，引起社會大眾對企業的倫理行為產生高度的關切，使得政府、企業及社會也越來越重視企業社會責任相關議題，因此如何將公司與永續經營策略結合，是高階管理階層所面臨的重要課題。本研究以台灣上市櫃公司為樣本，旨在探討管理階層能力是否會影響企業社會責任之揭露及執行程度。本研究推論管理階層決定企業策略方針、管理制度及組織文化，而較有能力之管理階層較能宏觀全球趨勢，並在永續經營理念下，採行較高程度之社會責任行動。本研究之管理階層能力採用Demerjian et al.(2013)的衡量方式，以資料包絡分析法(DEA)來計算各產業下的公司效率並區分出管理階層所創造之經營效率。實證結果顯示：管理階層能力愈好，愈會揭露企業社會責任資訊，且執行企業社會責任的程度亦較高，符合本研究之推論。
A series of food safety and environmental incidents in recent years in Taiwan had intrigued public concern about ethical activities of company. Aware of the influence of these activities on society, the government, corporates and society have further increased their attention to corporate social responsibility (CSR).
Therefore, the lesson managers have to learn is to formulate corporate strategies aligned with sustainability principles. The objective of this thesis is to explore whether managerial ability is associated with CSR among Taiwan listed firms. We assume that managers are usually empowered with the authority to decide corporate strategies, policies and culture; therefore, more able managers are more knowledgeable of macro-economic trends and tend to engage more in CSR with
sustainability goals. With respect to the measurement of managerial ability, we follow Demerjian et al.(2013), who conduct data envelopment analysis (DEA) to estimate firm efficiency and purge key firm-specific characteristics. The empirical results reveal that the higher quality managers are willing to disclose more information of CSR and in turn positively affects firm’s corporate social
performance in accordance with our assumption.
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描述 碩士
國立政治大學
會計研究所
101353025
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0101353025
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.author (Authors) 彭珮欣zh_TW
dc.contributor.author (Authors) Peng, Pei Hsinen_US
dc.creator (作者) 彭珮欣zh_TW
dc.creator (作者) Peng, Pei Hsinen_US
dc.date (日期) 2015en_US
dc.date.accessioned 3-Aug-2015 13:17:05 (UTC+8)-
dc.date.available 3-Aug-2015 13:17:05 (UTC+8)-
dc.date.issued (上傳時間) 3-Aug-2015 13:17:05 (UTC+8)-
dc.identifier (Other Identifiers) G0101353025en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/77152-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 101353025zh_TW
dc.description.abstract (摘要) 近年來台灣企業爆發許多食安及環境保護問題，引起社會大眾對企業的倫理行為產生高度的關切，使得政府、企業及社會也越來越重視企業社會責任相關議題，因此如何將公司與永續經營策略結合，是高階管理階層所面臨的重要課題。本研究以台灣上市櫃公司為樣本，旨在探討管理階層能力是否會影響企業社會責任之揭露及執行程度。本研究推論管理階層決定企業策略方針、管理制度及組織文化，而較有能力之管理階層較能宏觀全球趨勢，並在永續經營理念下，採行較高程度之社會責任行動。本研究之管理階層能力採用Demerjian et al.(2013)的衡量方式，以資料包絡分析法(DEA)來計算各產業下的公司效率並區分出管理階層所創造之經營效率。實證結果顯示：管理階層能力愈好，愈會揭露企業社會責任資訊，且執行企業社會責任的程度亦較高，符合本研究之推論。zh_TW
dc.description.abstract (摘要) A series of food safety and environmental incidents in recent years in Taiwan had intrigued public concern about ethical activities of company. Aware of the influence of these activities on society, the government, corporates and society have further increased their attention to corporate social responsibility (CSR).
Therefore, the lesson managers have to learn is to formulate corporate strategies aligned with sustainability principles. The objective of this thesis is to explore whether managerial ability is associated with CSR among Taiwan listed firms. We assume that managers are usually empowered with the authority to decide corporate strategies, policies and culture; therefore, more able managers are more knowledgeable of macro-economic trends and tend to engage more in CSR with
sustainability goals. With respect to the measurement of managerial ability, we follow Demerjian et al.(2013), who conduct data envelopment analysis (DEA) to estimate firm efficiency and purge key firm-specific characteristics. The empirical results reveal that the higher quality managers are willing to disclose more information of CSR and in turn positively affects firm’s corporate social
performance in accordance with our assumption.		en_US
dc.description.tableofcontents 第壹章、 緒論 .........................................1
第一節、 研究背景與動機 ................................1
第二節、 研究問題 .....................................3
第三節、 研究架構 .....................................5
第貳章、 文獻探討 .....................................7
第一節、 管理階層能力相關文獻 ..........................7
第二節、 企業社會責任相關文獻 ......................... 11
第三節、 管理階層能力與企業社會績效之相關文獻 ............22
第參章、 研究設計 .....................................24
第一節、 研究假說 .....................................24
第二節、 變數衡量及模型建立 ............................26
第三節、 實證模型 .....................................40
第四節、 研究期間及樣本選取 ............................41
第肆章、 實證結果與分析................................45
第一節、 敘述性統計 ...................................45
第二節、 相關性分析 ...................................48
第三節、 迴歸結果與分析 ...............................51
第四節、 額外測試 .....................................54
第五節、 敏感性測試 ...................................60
第伍章、 結論與建議....................................62
第一節、 結論 ........................................62
第二節、 研究貢獻 .....................................64
第三節、 研究限制 .....................................64
第四節、 研究建議 .....................................65
參考文獻 .............................................66		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0101353025en_US
dc.subject (關鍵詞) 管理階層能力zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 企業社會責任績效zh_TW
dc.subject (關鍵詞) Managerial abilityen_US
dc.subject (關鍵詞) Corporate Social Responsibilityen_US
dc.subject (關鍵詞) Corporate Social Performanceen_US
dc.title (題名) 管理階層能力與企業社會責任績效之關聯性zh_TW
dc.title (題名) The Relationship between Managerial Ability and Corporate Social Performanceen_US
dc.type (資料類型) thesisen
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