總經理工作經驗對於企業社會責任之影響

The Impact of Chief Executive Officer Work Experience on Corporate Social Responsibility

彭智偉(Chih-Wei Peng) ； 陳皆碩(Chieh-Shuo Chen) ； 范家祺(Jia-Chi Fan)

《中華會計學刊》 12卷S期 (2017/04) Pp. 575-612

https://doi.org/10.6538/TAR.2017.12S.07

摘要

總經理為企業領導的核心、公司方針與未來發展的主要決策者，因此總經理在企業社會責任之投入扮演著關鍵性角色，有趣的是，不同經歷及背景的總經理在決策上有著不同偏好的差異，本研究以手工方式蒐集2003 年至2012 年美國標準普爾1500 公司，探討總經理工作經驗如何影響企業社會責任的績效。實證結果顯示，總經理具支援功能背景者與企業社會責任績效呈現顯著負相關。總經理任期與企業社會責任績效呈現顯著正相關、總經理國際化工作經驗與企業社會責任績效呈現顯著正相關。本研究除了能補充現有探討企業社會責任文獻外，也能進一步提供企業未來營運方針擬定的參考。

關鍵字

企業社會責任 ； 總經理功能性背景 ； 總經理任期 ； 總經理國際化經驗

並列摘要

The CEO is the core of a firm's leadership and a key decision maker for company policies and future development. Thus, the CEO of a company plays a major role in CSR. CEOs have different work backgrounds and experience, and their decision-making preferences may vary. This study explores the impact of a CEO's prior work experience on CSR. The sample is based on data on CEOs from the US S&P 1500 firms for the period from 2003 to 2012, from which we manually collected data on their work experience. The empirical results indicate that CEOs with throughput backgrounds are significantly and negatively associated with CSR. Second, CEO tenure is found to be significantly and positively associated with CSR. Finally, CEOs with international work experience are found to be significantly and positively associated with CSR. Our findings contribute to the extant CSR literature and provide managers with guidance as they draft plans for their firms' future operations.

並列關鍵字

corporate social responsibility ； functional background experience ； CEO tenure ； CEO international experience

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