臺灣上市公司企業社會責任履行績效之影響因素研究－公司治理與智慧資本觀點

A Study on the Determinants of the CSR Implementation Performance of Taiwan's Listed Companies- The Perspectives of Corporate Governance and Intellectual Capital

侍台誠(Tai-Cheng Shih) ； 蔡麗雯(Lih-Wen Tsai) ； 相惠萍(Hui-Ping Hsiang)

《會計審計論叢》 9卷1期 (2019/11) Pp. 119-166

摘要

由於近來食安與環境污染問題日益嚴重，引發全球熱烈討論企業社會責任的風潮，並尋思企業如何在創造利潤、對股東利益負責同時，還要承擔對所有利害關係人的責任，以達成經濟繁榮、社會公益及環保永續之目標。因此，本研究藉由公司治理與智慧資本二構面，探討對企業社會責任履行績效之影響因素。實證結果發現公司治理中，董事會規模、獨立董（監）事席次比率、經理人持股比率，與資訊揭露透明度等，顯著正向影響CSR履行績效。智慧資本中，創新資本與流程資本諸變數，部分顯著正向影響CSR履行績效。作者認為，本文結論除具政策意涵，亦為國內、外為數不多之探討影響企業社會責任履行績效成因（drivers）之研究貢獻薄力。

關鍵字

企業社會責任 ； 公司治理 ； 智慧資本

並列摘要

Due to the recent rampant food safety and environmental pollution incidents, the corporate social responsibility-related issues have gained more and more concerns worldwide. Corporations are expected not only to make profits but also to assume social responsibilities to stakeholders in order to contribute to economic prosperity, public interests as well as environmental sustainability. This paper aims to explore the determinants of the CSR implementation performance from the perspectives of corporate governance and intellectual capital. The empirical results show that the CSR implementation performance is significantly in positive association with board size, independent directors' seats ratio, managers' shares holdings and information transparency, but weakly associated with innovation capital and process capital, which comprise parts of intellectual capital. The authors hope the conclusions contribute to providing insights for the regulatory authority's policy making and filling the gaps between exploring the drivers and consequences of CSR activities.

並列關鍵字

Corporate Social Responsibility ； Corporate Governance ； Intellectual Capital

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