None｜國立中央大學博碩士論文系統

簡易檢索 / 詳目顯示

回結果列表

研究生：	何佳澔 Chia-Hao Ho
論文名稱：	Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Taiwanese Publicly-Traded Companies
指導教授：	劉念琪 Nien-Chi Liu
口試委員:
學位類別：	碩士 Master
系所名稱：	管理學院 - 人力資源管理研究所 Graduate Institute of Human Resource Management
論文出版年：	2014
畢業學年度：	102
語文別：	英文
論文頁數：	46
中文關鍵詞：	企業社會責任揭露、企業社會責任報告書
外文關鍵詞：	CSR Disclosure, CSR Report
相關次數：	點閱：17 下載：0
分享至:	分享至facebook 分享至twitter

查詢本校圖書館目錄查詢臺灣博碩士論文知識加值系統勘誤回報

近年來，企業社會責任(CSR)被視為是持續競爭優勢的來源之一，企業除了落實CSR外，國內外企業更編製CSR報告書，並將資訊揭露在網站上。過去在不同理論脈絡下的CSR揭露實證研究上，公司規模與產業是絕大多數被認為是揭露的主要原因，然而國內外的研究鮮少有學者以縱斷面研究來探討揭露的發展，台灣現有的CSR揭露研究中也缺乏完整的理論模型及具代表性的替代指標來進行影響因素的討論，例如制度理論。因此本研究目的，除了從不同理論面向來探討企業自願揭露企業社會責任資訊的原因外，並辨識影響公司揭露CSR報告書時間早晚的因素。
本研究的樣本取自公開觀測資訊站共1479家上市上櫃公司，資料為2002年到2012年間所有已出版的CSR報告書以及財報資料，並使用迴歸分析與存活分析來檢驗本研究假設。最後結果指出，我國企業自願揭露企業社會責任的影響因素，在企業規模、產業環境敏感度以及海外法人持股比例有顯著正相關，制度壓力是主導台灣整體企業的揭露影響要素，獲利並非揭露的主效果。

In order to address the issues of CSR Disclosure and fill the gaps in the previous research in Taiwan, the specific aims in this study are to identify when the publicly-traded companies are going to disclose CSR Report, and to elucidate some of the theoretical assumptions about why those companies will voluntarily release CSR information. We separate different theories into three dimensions as explanatory factors, which are corporate characteristic, economic performance and external stakeholder pressure. Six hypotheses are developed and empirical methodology is adopted to test the hypotheses.
Our data sources come from financial reports and CSR reports on firms’ websites. The measurement of CSR Disclosure which is based on a time-series data of 1479 firms from 2002 to 2012 is tested by four analyses, Ordinary Least Square (OLS), panel Logit regression, panel Tobit regression and survival analysis. The findings indicated that firstly, institutional pressure (firm size, environmental sensitive industry and international ownership) still dominates firms’ behavior of disclosure. Second, profitability, economic performance, is not a main effect on CSR disclosure. Last, agency theory has never subsided in CSR disclosure and corporate governance.

Abstract ...................................................III
摘要 ................................................IV
感謝詞 ...............................................V
TABLE OF CONTENTS ..................................VI
LIST OF TABLES　....................................VII
CHAPTER 1 INTRODUCTION ..............................1
CHAPTER 2 LITERATURE REVIEW .........................4
2.1 Theoretical perspectives on CSR disclosure.......4
2.2 Determinants of CSR disclosure...................7
2.2.1 Corporate Characteristics......................7
2.2.2 Economic Performance...........................8
2.2.3 Stakeholder pressure.......................... 9

CHAPTER 3 RESEARCH DESIGNE AND METHODOLOGY.......... 11
3.1 Sample construction and data collection......... 11
3.2 Measurement .................................... 12
3.2.1 Dependent variables........................... 12
3.2.2 Explanatory variables measurement............. 12
3.2.3 Control Variables............................. 14
3.3 Research Methods ............................... 15
3.3.1 Regression Analysis........................... 15
3.5.2 Survival Analysis............................. 17

CHAPTER 4 RESEARCH RESULT........................... 18

CHAPTER 5 CONCLUSION ............................... 28
5.1 Discussion...................................... 28
5.2 Limitation and Future Research.................. 31
5.3 Managerial Perspective.......................... 33

REFERENCES ......................................... 35
                                

Chinese reference
1. 陳冠志，2011，我國企業社會責任揭露概況與影響因素之探討。臺北大學會計學系碩士論文。

English Reference
1. Aguinis, H. & Glavas, A.. 2012. What We Know and Don't Know About Corporate Social Responsibility : A Review and Research Agenda. Journal of Management, 38: 932.
2. Alnajjar, F.K.. 2000. Determinants of social responsibility disclosures of U.S. Fortune 500 firms: An application of content analysis, in (ed.) 1 (Advances in Environmental Accounting & Management, Volume 1), Emerald Group Publishing Limited, pp. 163 – 200
3. Aras, G. & Crowther, D.. 2008. Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, Vol. 46 Iss: 3 pp. 433 – 448
4. Belkaoui, A. & Karpik, P.G.. 1989. Determinants of the corporate decision to disclose social information. Accounting. Auditing & Accountability Journal, Vol. 2 Iss: 1.
5. Belal, A. R. & Owen, D.. 2007. The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: an engagement based study. Accounting, Auditing & Accountability Journal, 20(3): 472-494.
6. Bewley, K. & Li, Y.. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective, in (ed.) 1 (Advances in Environmental Accounting & Management, Volume 1), Emerald Group Publishing Limited, pp. 201 – 226
7. Boli, J. & Hartsuiker, D.. 2001. World culture and transnational corporations: sketch of a project. Paper presented at the International Conference on Effects of and Responses to Globalization. Istanbul.
8. Bondy, K. & Moon, J. & Matten, D.. 2012. An institution of corporate social responsibility (CSR) in multi-national corporations (MNCs): form and implications. Journal of Business Ethics, 111, 281–299.
9. Bowman, E.H. & Haire, M.. 1976. Social impact disclosure and corporate annual reports. Accounting, Organisations and Society, Vol. 1 No. 1, pp. 11-21.
10. Brammer, S. & Pavelin, S.. 2008. Factors Influencing the Quality of Corporate Environmental Disclosure. Business Strategy and the Environment, 17, 120–136.
11. Chen, Guan-Zhi (2011). The overview of corporate social responsibility disclosure in Taiwan and factors influencing corporate social responsibility disclosure. (In Chinese)
12. Cormier, D.& Magnan, M. & Velthoven, B.V.. 2005. Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), 3–39.
13. Cowen, S.S. & Ferreri, L.B. & Parker, L.D.. 1987. The impact of corporate characteristics on social responsibility disclosure: a typology and frequency-based analysis. Accounting, Organisations and Society, Vol. 12 No. 2, pp. 111-22.
14. Crowther, D.. 2000. Corporate reporting, stakeholders and the internet: mapping the new corporate landscape, Urban Studies, Vol. 37 No. 10, pp. 1837-48.
15. Davis, JH & Schoorman, FD. & Donaldson, L.. 1997. Toward a stewardship theory of man- agement. Academy of Management Review, 22: 20-47
16. Deegan, C.. 2002. The legitimising effect of social and environmental disclosures: a theoretical foundation, Accounting, Auditing & Accountability Journal, 15(3): 282–311.
17. Delmas, M. & Blass, V.D.. 2010. Measuring corporate environmental performance: the trade‐offs of sustainability ratings. Business Strategy and the Environment, 19: 245–260.
18. DiMaggio, P. J. & Powell, W.W.. 1983. The Iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48: 147–160.
19. Donaldson, T. & Preston, L.E.. 1995. The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, Vol. 20, No. 1, pp. 65-91
20. Freeman, R.E. & McVea, J.. 2001. A stakeholder approach to strategic management. In The Blackwell Handbook of Strategic Management, Edited by: Hitt, M. A, Freeman, R. E & Harrison, JS 189–207. Oxford: Blackwell Business.
21. Gamerschlag, R. & Mo¨ller, K. & Verbeeten, F.. 2011. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2), 233-262.
22. Ghazali, Nazli A. Mohd .2007. Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance, Vol. 7
23. Gray, R. & Kouhy, R. & Lavers, S.. 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Account Audit Account Journal, 8(2):47–77
24. Gray, R. & Javad, M. & Power, D. & Sinclair, C.D.. 2001. Social and environmental disclosure and corporate characteristics: A research note and extensions. Journal of Business Finance and Accounting, 28 (2001), pp. 327–356.
25. Guthrie, J. & Mathews, M.R.. 1985. Corporate social accounting in Australasia, in Preston, L.E. (Ed.), Research in Corporate Social Performance and Policy, Vol. 7, pp. 251-77.
26. Guthrie, J. & Parker, L.D.. 1989. Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19:76, 343-352
27. Hackston, D. & Milne, M.J.. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, Vol. 9 No.1, pp.77-108.

28. Holder-Webb L & Cohen J. & Nath L & Wood D (2009). The Supply of Corporate Social Responsibility Disclosures among US Firms. Journal of Business Ethics, 84(4): 497-527.
29. Ismail, KNIK & Ibrahim AH. 2008. Social and Environmental Disclosure in the Annual Reports of Jordanian Companies. Social and Environmental Accounting, Vol 2, No 2, 198-210
30. Jensen, M. C. & Meckling, W.H.. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305– 360.
31. Kuasirikun, N., & Sherer, M.. 2004. Corporate social accounting disclosure in Thailand. Accounting, Auditing and Accountability Journal, 17(4): 629-660.
32. Lee, Min-Dong Paul. 2008. A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, Vol. 10, Issue 1, pp. 53-73, March 2008.
33. Liu, X. & Ambumozhi, V.. 2009. Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17 (2009), pp. 593–600.
34. Newson, M., & Deegan, C.. 2002. Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting, 37(2): 183-213.
35. Rahaman, A. S. & Lawrence, S. & Roper, J.. 2004. Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting, 15(1): 35-56.
36. Patten, D.M.. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, Vol. 10, pp. 297-308.
37. Patten, D.. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 471-475.
38. Reverte, C.. 2009. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88: 351–366.
39. Richardson, A. J. & Welker, M.. 2001. Social disclosure, financial disclosure and the cost of capital. Accounting, Organizations and Society, 26(7/8), 597–616.
40. Roberts, R.W.. 1992. Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, Organisations and Society, Vol. 17 No. 6, pp. 595-612.

簡易檢索 / 詳目顯示

相關論文