- 學位論文
產業專家獨立董監與企業社會責任之關聯性
The Relationship between Industry Expertise of Independent Directors and Supervisors and Corporate Social Responsibility
並列摘要
More and more dishonest events were disclosed in recent years. Except for profitability, whether a company take the responsibility for Corporate Social Responsibility (CSR) become a concerning issue. There were quite a few of literature study in whether corporations enforce CSR or not. However, few of them study in relevance between Board of Dircectors and CSR. The study focus on whether having independent directorsband supervisors with experienced expertise background may be one of the key points that lead to the higher probability for company to perform CSR. Due to CSR is dummy variable, I use logit regression in this article. On the other hand, Besides, the reason that whether companies decide to hire a independent supervisors with experienced expertise background maybe one of the factors of perform CSR, Heckman Two-Stage are used for controling endogeneity. The results show that when companies' independent supervisors are industry experts, companies are able to increase the probability of exercising CSR.