保險業企業社會責任揭露與財務績效之探討－公司治理調節效果

Social Responsibility Disclosure and Financial Performance of Insurance Industry-Moderating Effect of Corporate Governance

李珍穎(Chen-Ying Lee) ； 賴馷嫺(Pei-Hsien Lai)

《全球管理與經濟》 18卷2期 (2022/12) Pp. 57-78

https://doi.org/10.6565/JGME.202212_18(2).0004

摘要

保險業是一種良好的社會經濟制度，因此將被期待對社會有更多的社會責任的貢獻。本研究旨在分析保險公司企業社會責任揭露、公司治理與財務績效之關係，並進一步探究公司治理對企業社會責任揭露與財務績效之間的調節作用。以2011至2020年台灣保險公司之資料為對象，運用多元迴歸分析來檢驗研究假說。研究結果發現企業社會責任揭露、公司治理在人壽保險業對財務績效有顯著影響，但在財產保險業則公司治理對財務績效有顯著影響，但企業社會責任揭露則與財務績效無關。而公司治理在企業社會責任揭露與財務績效上具有調節效果。研究結果對於保險公司管理當局未來經營決策具有實務意涵，並提供消費者選擇保險公司之參考，以利保險業者永續經營。

關鍵字

企業社會責任揭露 ； 公司治理 ； 財務績效 ； 保險業

並列摘要

The insurance industry is a good social and economic system. Therefore, it is to be expected to have more corporate social responsibility (CSR) to the society. This study aims to analyze the relationship between CSR disclosure, corporate governance, and financial performance of insurance companies, and further explore the moderating effect of corporate governance on CSR disclosure and financial performance. Using the data of insurance companies in Taiwan from 2011to 2020,and employ multiple regression analysis to test the hypotheses. The results found that CSR disclosure and corporate governance have a significant impact on financial performance in the life insurance industry, and the property-liability insurance industry, corporate governance has a significant impact on financial performance, but CSR disclosure has nothing to do with financial performance. Finally, corporate governance has a moderating effect on corporate CSR disclosure and financial performance. My findings have practical implications for the future business decisions of Taiwan's insurers, and can provide reference for consumers to choose insurance companies, to facilitate insurers' the sustainable operation.

並列關鍵字

Corporate Social Responsibility Disclosure ； Corporate Governance ； Financial Performance ； Insurance