董事會特性、股權結構對企業社會責任之影響

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Title:	董事會特性、股權結構對企業社會責任之影響 The Effect of Board Characteristics and Ownership Structure on Corporate Social Responsibility
Authors:	陳玟齡 Chen, Wen-Ling
Contributors:	會計學系
Keywords:	企業社會責任董事會特性股權結構 corporate social responsibility board characteristics ownership structure
Date:	2013-06
Issue Date:	2013-11-05 13:58:36 (UTC+8)
Abstract:	現行全球企業逐漸重視企業社會責任(corporate social respon-sibility, CSR)，因為企業的成功不只在乎財務報表上的利潤，而是企業要符合商業道德及社會期待的行為。本研究以董事會特性及股權結構探討，對企業社會責任之揭露程度是否有影響，並將企業社會責任劃分為經濟層面、環境層面及社會層面等三個層面。本研究係以中華民國永續發展協會公告之企業為研究對象，研究樣本為2007年至2011年公司共130筆樣本資料。實證結果顯示，企業社會責任整體資訊揭露以控制董監席次比率與現金流量權比偏離程度及大股東持股數呈顯著且正相關，與董事長兼任總經理呈現顯著負相關。而董事會特性、股權結構對企業社會責任之經濟、環境及社會層面，僅支持部分假說。在董事會之獨立性中，僅企業社會責任之環境層面支持；董事長兼任總經理中，以企業社會責任之經濟層面和社會層面支持；控制董監席次比率與現金流量權比偏差程度，僅企業社會責任之環境層面支持；大股東持股數，以企業社會責任之經濟層面和社會層面支持；股權集中度，僅企業社會責任之社會層面支持。 Pserent global business increasingly emphasis on corporate social responsibility (CSR), because successful businesses not only care about the profits of financial statements, but comply with business moral and social expectations. This study is use characteristics of the board and ownership structure to discussion on would affect the disclosure extent of CSR, and divide CSR into economic aspects, environmental aspects and social aspects to investigate whether characteristics of the board, ownership will affect CSR. In this study, corporate of Taiwan Sustainable Development Society as object of study, with data of 2007 to 2011 listed (cabinet) and public total of 130 sample data. The empirical results show that corporate social responsibility information disclosure in order to control the overall director number, ratio and cash flow rights than the deviation and the number of large shareholders was significant and positively correlated with CEO duality presents a significant negative correlation. The board characteristics, ownership structure on corporate social responsibility in the economic, environmental and social aspects, supports only part of the hypothesis. The independence of the board, only the environmental aspects of corporate social responsibility to support; CEO duality in order that the economic aspects of corporate social responsibility and social dimensions support; controlling director number, ratio and cash flow rights than the degree of deviation, only companies the environmental aspects of social responsibility support; several large shareholders to corporate social responsibility and social dimensions of economic level support; ownership concentration, only the social dimension of corporate social responsibility to support.
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