高階經理團隊的特質與企業社會責任關聯性之研究

The relationship between Top Management Team Characteristics and Corporate Social Responsibility

王瑞陽(JUI-YANG WANG)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

二十一世紀，是一個國際化的時代，面對競爭日益激烈的環境，人才在公司中所扮演的角色具有舉足輕重的地位，特別是高階經理團隊。高階經理團隊負責公司的經營目標及策略的制定與執行，有能力的高階經理團隊，能妥善運用其所擁有的專業知識，讓公司能達成預計的經營目標及策略。而處於競爭激烈的環境中也促使企業必須極力網羅人才，使公司本身更具競爭力。
在執行企業社會責任前，公司應先針對其所面對的責任，選擇出一套屬於自己的策略。從過去對高階經理團隊特質之研究結果也可發現，高階經理團隊的特質對於企業國際化、風險管控能力以及經營績效，多數顯示具有影響力。但鮮少有學者探討高階經理團隊的特質與企業社會責任之關聯性，大部份的研究僅觀察財務績效或非財務績效與企業社會責任之關係，很少會將如何制定策略或經營目標的層面納入討論。本研究以高階經理團隊的特質為研究方向，探討高階經理團隊的特質與企業社會責任的關聯性。實證結果顯示團隊的專業程度越佳及獲利能力(市場指標)越好對企業社會責任的執行具有正向的影響。因此，本研究建議高階經理團隊應持續進修，提升本身之專業程度。

關鍵字

高階經理團隊的特質 ； 企業社會責任

並列摘要

The 21st century is the era of Internationalization. Facing the environment of fierce competitions, human power plays a much more important role for corporations, especially the top management team, who are responsible for setting and implementing the operating objectives and strategies. The top management team of competence should be able to make good use of their professional knowledge to help corporations achieve the predetermined targets. Therefore, hiring the talent is of vital importance for corporations to enhance their competitiveness in the face of fierce competitions.
Before taking the social responsibility, corporations should make the optimal strategy choice in accordance with the responsibilities they need to take. According to prior studies, the characteristics of the top management team are significantly related with the internationalization of corporations, the ability of risk management, and the operating performance. Most of extant researches focus on the association between the financial or nonfinancial performance and corporate social responsibility instead of considering the procedures of decision making, i.e., the characteristics of the top management team. Therefore, this paper focuses on the association between the characteristics of top management team and corporate social responsibility. The empirical results show that corporate social responsibility is positively associated with the professional knowledge of the team and the profitability (market return), which suggests the necessity for the top management to keep advancing their professional knowledge.

並列關鍵字

Top management team characteristics ； Corporate social responsibility

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