董事會專業性、企業社會責任與企業績效之關聯性研究

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题名:	董事會專業性、企業社會責任與企業績效之關聯性研究
作者:	廖苓如
贡献者:	會計學系
关键词:	董事會專業性 board expertise 企業社會責任 corporate social responsibility 企業績效 financial performance
日期:	2012
上传时间:	2012-11-20 10:17:50 (UTC+8)
摘要:	近年來，在全球化經濟快速成長情況下，企業往往以追求利益最大化為目標，然而同時，可能也為環境與社會帶來影響。這些問題使社會大眾重新省思，除了著重於營運外，還有企業社會責任與企業倫理之相關議題。企業社會責任的執行，通常是出自於企業董事會的決策，董事會功能上的發揮，是依據董事之專業能力，以協助公司制定策略，達成公司目標(Johnson, Daily, and Ellstrand, 1996)。董事會專業性對於企業社會責任履行上有所影響，而當企業履行企業社會責任時，對於企業績效可能同時造成影響。因此，本研究之目的為探討董事會專業性與企業社會責任履行之關聯性，和企業社會責任履行對於企業績效之影響。本研究發現，當企業董事會之董事其專業性較高時，企業履行企業社會責任之效果較好；而當企業善盡企業社會責任之履行時，對於企業績效呈現正向之影響。 Recently, the situation is that globalization economy has increased rapidly.Business goals is often put on the profit maximization, but it will bring environmental and social issues. So corporate social responsibility has been widely discussed and attention in the world. Implementation of corporate social responsibility, usually out of the corporate board of directors decision-making. According to directors of expertise competence, to assist companies in developing strategies to achieve corporate goals (Johnson, Daily, and Ellstrand, 1996). Board expertise will affect implementation of corporate social responsibility. When the firm to fulfill their corporate social responsibility, corporate financial performance may also be affected. So, the purpose of this study is to understand the association between board expertise and corporate social responsibility. We also examine the impact of the corporate social responsibility on corporate financial performance. The results show that firms want to do corporate social responsibility, when the board profession is higher. Another results is that firms financial performance will be improved, when firms perform corporate social responsibility.
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