CEO特質與資訊揭露對企業社會責任之影響-以天下企業公民獎為例;The Relationship among CEO characteristics, Information Disclosure and Corporate Social Responsibility-Evidence from the Firms Listing in Excellence in Corporate Social Responsibility

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Title:	CEO特質與資訊揭露對企業社會責任之影響-以天下企業公民獎為例;The Relationship among CEO characteristics, Information Disclosure and Corporate Social Responsibility-Evidence from the Firms Listing in Excellence in Corporate Social Responsibility
Authors:	林玉芬;LIN, YU-FEN
Contributors:	會計與資訊科技研究所
Keywords:	企業社會責任;公司治理;CEO特質;資訊揭露;corporate social responsibility;corporate governance;CEO characteristics;information disclosure
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技研究所
Abstract:	近年來，企業社會責任已經是許多企業重視的議題，World Business Council for Sustainable Development(WBCSD)在1998年提出，企業社會責任是指企業透過符合道德行為和促進經濟發展，對當地社區做出貢獻並改善員工及其家庭、當地整體社區、社會的生活品質。但是，企業社會責任涵蓋範圍很廣，包含：公司治理、永續環境、社會公益以及經濟貢獻。因此，本研究主要探討CEO特質與資訊揭露對企業社會責任之影響。在CEO特質的部分，CEO教育程度與編製企業社會責任報告與企業社會責任呈正相關，也就是CEO教育程度越高，對企業社會責任執行越好；編製企業社會責任報告與否，表示CEO重視非財務資訊報告。在資訊揭露部分，資訊揭露評鑑與英文網站與企業社會責任呈正相關，也就是資訊揭露評鑑越高，該公司的資訊越透明；英文網站不僅讓本國民眾收到資訊，更可以讓外國投資者方便取得該公司重大訊息。 In recent, Corporate Social Responsibility (CSR) has become an important issue which many listed companies focus on. In 1998, The World Business Council for Sustainable Development (WBCSD) stresses, “CSR is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families, as well as of the local community and society at large.” CSR includes corporate governance, sustainable environment, social responsibility and economic contribution. Thus, this study investigates the relationship among CEO characteristics, information disclosure and corporate social responsibility. The sample is from the firms listed in Excellence in Corporate Social Responsibility from the period between 2007 and 2016. In CEO characteristics, the results indicate that CEOs’ education is significantly related to CSR. CSR report also has a significant relationship with CSR. In information disclosure, the information disclosure and evaluation system is positively associated with CSR. Also, English website presents positive correlation with CSR.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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