董事背景與董事會結構對企業社會責任之影響

The Impact of Board Background and Board Composition on Corporate Social Responsibility

黃琦雯(CHI-WEN HUANG)

指導教授 ： 阮氏清萍

朝陽科技大學/管理學院/會計系/碩士(2019年)

摘要

隨著商業與科技技術快速進步企業規模逐漸擴大，企業版圖已能橫跨世界各地，而企業對於整個社會的影響力也就越大，因此企業社會責任已成為企業經營的核心理念。
本研究將擬採用2014年至2016年間臺灣上市櫃公司進入我國財團法人中華民國證券暨期貨市場展基金會於2014年起舉辦「公司治理評鑑」之排名前5%、6%-20%及前20%作為企業社會責任(Corporate Social Responsibility, CSR) 之代理變數，並且採用二元迴歸模型來探討，董事背景、董事會結構與企業社會責任之實證關係。本研究同時採取Andrews and Ploberger(1994)所提出的判別未知資料結構轉變之方法，檢定董事規模變數是否存在結構性改變，進一步探討在不同結構改變點，共變數是否有不同的影響。
本研究結果顯示在董事會背景方面，公司董事具有會計背景且為女董事者，與企業社會責任具有正向關係；在董事會結構方面，董事持股比率較高，經理人持股較少，董事會規模較大，獨立董事比率較高及財務績效較好的公司，較會去執行企業社會責任目標。

關鍵字

公司治理 ； 董事會結構 ； 董事專業背景 ； 企業社會責任

並列摘要

Along with the rapid advancement of business and technology, the scale of businesses has gradually expanded, the business map has been spanned internationally, and the influence of businesses on the whole society has become greater. Therefore, corporate social responsibility has recently become the core concept of business management.
This study applies the top ranking of 5%, 6% to 20% of the “Corporate Governance Assessment” organized by the Taiwanese listed company in the period from 2014 to 2016 as the proxy variable of Corporate Social Responsibility (CSR), and uses the binary regression model to explore the empirical relationship between director background, board structure and corporate social responsibility. This study also adopts the method of the structural break detection proposed by Andrews and Ploberger (1994) to determine whether there are structural changes in the scale of board of directors, and further explore whether the studying variables have different effects at different structural change points.
The results of this study show that in terms of the board of directors, the company's directors who have an accounting background and are female have positively affect the corporate social responsibility. In terms of board structure, businesses with the board of directors having a higher shareholding ratio, executive managers holding fewer shares, the board of directors being large in scale, higher ratio of independent directors, and with better financial performance, usually engage in implementing corporate social responsibility goals.

並列關鍵字

Corporate Governance ； Board Structure ； Professional Background of Directors ； Corporate Social Responsibility

參考文獻

中文文獻

1. 王雅芳，2013，股權結構及董事會結構對企業社會責任履行之影響－分量迴歸法之應用，國立高雄應用大學國際企業系碩士論文。

2. 王媛慧、許順旺、蔡玉琴、黃美珠、徐達光，2015，董事會特徵對食品業經營績效之影響。輔仁民生學誌，21(1) ：15-33。

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