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題名 CSR報告書揭露程度及公司特性- 以電子業及金融保險業為研究對象
The Disclosure Extent of CSR Report and Firm Characteristics – Evidence from Electronic Industry and Finance and Insurance Industry作者 陳建安
Chen, Jian An貢獻者 王文英
陳建安
Chen, Jian An關鍵詞 企業社會責任揭露
公司特性
揭露程度
Corporate social responsibility disclosure
Firm characteristics
Extent of disclosure日期 2015 上傳時間 3-Aug-2015 13:19:00 (UTC+8) 摘要 在2008年金融危機過後，除了短期獲利狀況外，投資人越來越重視企業對環境、社會風險的回應能力。為了回應投資人的期待與本身管理需求，越來越多企業開始主動編製社會責任報告書。透過揭露更多企業社會責任報告書裏非財務面的相關資訊，將促成各利害關係人共贏的局面。 綜上所述，企業社會責任的報導和揭露之重要性已不言而喻。過去的文獻指出，公司透過揭露企業社會責任的資訊能夠降低分析師盈餘預測差異、降低資金成本、提升公司價值，吸引更多具有社會責任觀的投資人投資。 本研究係以我國電子業與金融保險業之上市櫃公司為研究對象，透過內容分析法與統計分析法，發現之結果如下：一、 「公司規模」、「產業別」、「獲利能力」會顯著影響公司的企業社會責任揭露程度。二、 電子業於企業社會責任報告書中之「環境」衡量構面揭露資訊程度顯著大於金融保險業。 參考文獻 中文文獻全球永續性報告協會，2014，GRI G4 永續性報告指南：報告原則與標準揭露，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，台北：社團法人中華民國企業永續發展協會。全球永續性報告協會，2014，GRI G4 永續性報告指南：實施手冊，吳文雅、莫冬立、張凱評、陳科里、張仁杰、楊于縈譯，台北：社團法人中華民國企業永續發展協會。林文玲與傅鐘仁，2011，企業社會責任之揭露對會計資訊價值攸關性－以台灣資訊電子業上市公司為例，商管科技季刊，第十二卷，第2期：209-229。黃劭彥、吳東憲與紀怡如，2009，企業網站環境會計資訊揭露影響因素之研究，會計與公司治理，第六卷，第1期：1-30。英文文獻Abbott, W. F., and R. J. Monsen. 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.Abdul Hamid, F. 2004. 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Some evidence on executives’ views of corporate social responsibility. British Accounting Review 33 (3): 357-397. 描述 碩士
國立政治大學
會計研究所
102353036資料來源 http://thesis.lib.nccu.edu.tw/record/#G1023530361 資料類型 thesis dc.contributor.advisor 王文英 zh_TW dc.contributor.author (Authors) 陳建安 zh_TW dc.contributor.author (Authors) Chen, Jian An en_US dc.creator (作者) 陳建安 zh_TW dc.creator (作者) Chen, Jian An en_US dc.date (日期) 2015 en_US dc.date.accessioned 3-Aug-2015 13:19:00 (UTC+8) - dc.date.available 3-Aug-2015 13:19:00 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2015 13:19:00 (UTC+8) - dc.identifier (Other Identifiers) G1023530361 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/77166 - 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) 102353036 zh_TW dc.description.abstract (摘要) 在2008年金融危機過後，除了短期獲利狀況外，投資人越來越重視企業對環境、社會風險的回應能力。為了回應投資人的期待與本身管理需求，越來越多企業開始主動編製社會責任報告書。透過揭露更多企業社會責任報告書裏非財務面的相關資訊，將促成各利害關係人共贏的局面。 綜上所述，企業社會責任的報導和揭露之重要性已不言而喻。過去的文獻指出，公司透過揭露企業社會責任的資訊能夠降低分析師盈餘預測差異、降低資金成本、提升公司價值，吸引更多具有社會責任觀的投資人投資。 本研究係以我國電子業與金融保險業之上市櫃公司為研究對象，透過內容分析法與統計分析法，發現之結果如下：一、 「公司規模」、「產業別」、「獲利能力」會顯著影響公司的企業社會責任揭露程度。二、 電子業於企業社會責任報告書中之「環境」衡量構面揭露資訊程度顯著大於金融保險業。 zh_TW dc.description.tableofcontents 圖目錄 ii表目錄 iii第一章 緒論 1第一節 研究背景及動機 1第二節 研究目的及問題 2第三節 論文架構與研究流程 3第二章 文獻探討 5第一節 CSR報告書揭露之動機與理論 5第二節 CSR報告書之定義與內容 8第三節 資訊揭露程度之相關文獻 19第四節 CSR報告書揭露程度與公司特性因素之相關文獻 21第三章 研究設計 25第一節 觀念性架構 25第二節 研究假說 26第三節 研究方法與變數定義 27第四節 樣本選取與資料來源 28第五節 資料分析方法 30第六節 實證模型 31第四章 實證結果分析 32第一節 敘述性統計 32第二節 相關係數分析 33第三節 實證迴歸分析 35第四節 電子業之揭露狀況 41第五節 金融保險業之揭露狀況 45第六節 電子業與金融保險業揭露程度之比較 49第五章 研究結論與建議 55第一節 研究結論 55第二節 研究建議 56第三節 研究貢獻 57第四節 研究限制 58參考文獻 60附錄：企業社會責任項目彙整表 68 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1023530361 en_US dc.subject (關鍵詞) 企業社會責任揭露 zh_TW dc.subject (關鍵詞) 公司特性 zh_TW dc.subject (關鍵詞) 揭露程度 zh_TW dc.subject (關鍵詞) Corporate social responsibility disclosure en_US dc.subject (關鍵詞) Firm characteristics en_US dc.subject (關鍵詞) Extent of disclosure en_US dc.title (題名) CSR報告書揭露程度及公司特性- 以電子業及金融保險業為研究對象 zh_TW dc.title (題名) The Disclosure Extent of CSR Report and Firm Characteristics – Evidence from Electronic Industry and Finance and Insurance Industry en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 中文文獻全球永續性報告協會，2014，GRI G4 永續性報告指南：報告原則與標準揭露，吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯，台北：社團法人中華民國企業永續發展協會。全球永續性報告協會，2014，GRI G4 永續性報告指南：實施手冊，吳文雅、莫冬立、張凱評、陳科里、張仁杰、楊于縈譯，台北：社團法人中華民國企業永續發展協會。林文玲與傅鐘仁，2011，企業社會責任之揭露對會計資訊價值攸關性－以台灣資訊電子業上市公司為例，商管科技季刊，第十二卷，第2期：209-229。黃劭彥、吳東憲與紀怡如，2009，企業網站環境會計資訊揭露影響因素之研究，會計與公司治理，第六卷，第1期：1-30。英文文獻Abbott, W. 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