企業社會責任報導揭露與關係人交易之關聯性研究

On The Association between the Corporate Social Responsibility Reports Disclosure and Related Party Transactions

蔡育倫(Tsai-Yu-Lun)

指導教授 ： 廖益興

中原大學/商學院/會計研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500633

摘要

本研究探討公司自願性揭露企業社會責任報告與其關係人交易之關聯性。公司企業社會責任報告之揭露與關係人交易間之關聯性可能存有正向的關係，因為揭露企業社會責任報告的公司目的在維持其企業的良好形象，而關係人交易有損這些自願揭露公司的社會形象。另一方面，自願性揭露企業社會責任的公司多為集團企業，這些公司與其母子公司間自難免存有關係人交易，基於此，主動企業社會責任的揭露的公司，關係人交易反而增加。因此，本文的研究假說方向未定，是一實證的課題。研究結果發現，自願性揭露企業社會責任報告的公司，有較多的關係人交易。此一實證結果支持揭露關係人交易公司多為集團股企業，自然會有較多的關係人交易。

關鍵字

企業社會責任報告 ； 關係人交易 ； 集團企業。

並列摘要

This study examines the relationship between the extent of a firm's voluntarily disclosing corporate social responsibility report and its related party transactions. The extent of a firm's voluntarily disclosing corporate social responsibility may affect its related party transactions by two ways. On the one hand, disclosing corporate social responsibility report may aims to enhance a firm's reputation, which in turn, lead to a negative association between the extent of a firm's voluntarily disclosing corporate social responsibility report and its related party transactions, whereas related party transactions tends to reduce a firm's reputation. On the other hand, the firms voluntarily disclosing corporate social responsibility report are primarily belonged to company group, such firms usually exhibit related party transactions with their Parent-subsidiary companies. Based on this viewpoint, the extent of disclosing corporate social responsibility report is positively associated with the extent of related party transactions. Thus, ex ante, it is unclear whether a firm voluntarily disclosing exhibits more or less related party transactions. The hypothesis is non-directional and this address this issue empirically. Consistent with the conjecture that the firms disclosing corporate social responsibility report are primarily belonged to company group, this study finds that the extent of disclosing corporate social responsibility report is positively associated with the extent of related party transactions.

並列關鍵字

corporate social responsibility report ； related party transactions ； company group

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