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  • 學位論文

企業社會責任報告書揭露品質之決定因素及其與公司績效之關聯性

The Disclosure Quality of the CSR Report: Determinants and Its Relationship with Firm Performance

指導教授 : 陳業寧
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摘要


近年來企業社會責任(CSR)開始廣受社會大眾關注,台灣企業編製CSR報告書逐漸成為趨勢,並成為各方利害關係人評估企業潛在風險及獲利能力的重要管道。本研究目標探討促使台灣上市櫃公司發行CSR報告書,並提升其報告書揭露品質的因素,以及CSR報告書的發行與否及其揭露品質,是否攸關企業之CSR績效及財務績效。   實證結果顯示,影響企業揭露CSR資訊意願最重要的因素為回應關鍵利害關係人(外資持股比率、員工人數)的要求以及同產業競爭對手發行CSR報告書的比率,這些外來的壓力不僅能促使企業發行CSR報告書,對提升報告書的揭露品質亦有影響力,其次則為企業內部公司治理的良窳(董事會規模、獨立董事之設置、家族企業與否),而控制權與現金流量權偏離則會降低企業發行CSR報告的意願及其揭露品質。   此外,實證亦顯示企業發行遵循GRI永續報告編製準則或經第三方認證的CSR報告書,與其CSR績效呈顯著正相關,且當報告書的揭露品質愈高,CSR績效愈好;但發行未遵循GRI準則的CSR報告書與CSR績效無顯著相關。最後,企業發行CSR報告書與當年度公司之財務績效(稅前息前折舊前資產報酬率及員工平均營業收入)無顯著相關。

並列摘要


The increasing popularity of corporate social responsibility (CSR) during the past few years has made it a trend that companies start to publish their CSR reports. CSR reports are acted as important resources for stakeholders to evaluate business potential risks and profitability. The thesis aims at discovering what incentivizes publicly traded companies in Taiwan to publish CSR reports and to enhance its disclosure quality. The correlation of publication and the disclosure quality of reports with CSR and financial performance is also the main focus in this thesis.   The empirical researches reveal that the most important reasons for companies to publish reports are to respond the request of key stakeholders (i.e. foreign investors and employees) and the publication rate of CSR reports in the industry. The external pressure assists the publication willingness and disclosure quality. The following reason is attributable to the quality of corporate governance (board size, appointment of independent directors and non-family firms). In contrast, deviation of control rights from cash flow of shareholders can have negative impact.   Moreover, empirical studies indicate that CSR reports following the Global Reporting Initiative (GRI) guidelines or endorsed by independent agency are positively correlated with CSR performance which can contribute to higher of the disclosure quality. However, CSR reports not following GRI guidelines do not show any significant correlation with CSR performance. Lastly, the research evidence also shows that publication of CSR reports has no significant correlation with the current financial performance (EBITDA return on assets and average sales per employee).

參考文獻


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被引用紀錄


鍾恩讚(2016)。CSR評比研究:以2015年道瓊永續指數入選之台灣企業為例〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2016.01070
簡良恩(2017)。企業社會責任對現金持有及現金價值之影響〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU201701078
陳翠娥(2016)。企業社會責任揭露與公司經營績效之關聯─以公司治理為中介變數〔碩士論文,國立屏東科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0042-1805201714161389
趙晨浩(2016)。從外部監督檢測企業社會責任資訊之揭露程度 -以我國電子業為例〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1303201714251617
盧逸誠(2016)。公司財務績效與企業社會責任揭露關聯性之研究〔碩士論文,國立屏東科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0042-1805201714161287

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