董事會特性、環保支出與企業社會責任的關聯性研究

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题名:	董事會特性、環保支出與企業社會責任的關聯性研究 The Relationships between Board Characteristics, Environmental Protection Expenditure and Corporate Social Responsibility
作者:	林怡彣
贡献者:	會計學系
关键词:	董事獨立性董事專業性環保支出企業社會責任 independence of the board of directors directors' professionalism environmental protection expenditure corporate Social Responsibility
日期:	2022
上传时间:	2023-03-06 10:56:29 (UTC+8)
摘要:	近年公司治理是重要的議題之一，董事會的職能能夠充分發揮，善盡監督的職責，有助於企業永續經營，並強化企業ESG相關資訊揭露。企業若因自身利益所造成的汙染，對環境破壞可能更加嚴重，企業應對環境保護負起責任，尤其是環保支出也是重要的環境品質指標。本文想探討董事獨立性、董事專業性、環保支出與企業社會責任的關聯性，分別為以下三點，第一點為董事會的獨立性是否會影響企業善盡企業社會責任，第二點為企業是否會因董事會的專業性，增加企業善盡企業社會責任，第三點為企業對環保支出的投入否會影響企業善盡企業社會責任，以2018到2020年之台灣上市櫃公司為研究對象。實證結果為董事會獨立性對企業社會責任產生顯著正向之影響；董事會專業性對企業社會責任產生正向關聯，但不具顯著性，本研究認為可能是所採用的專業性過少，只有財務、會計與法律三方的專家代表董事的專業性，與財務、會計與法律對企業社會責任影響方向不同所導致；環保支出對企業社會責任產生正向關聯，但不具顯著性。 In recent years, corporate governance and ESG is one of the most important issues. The board of directors can fully perform its function and supervise its duties well, which can help enterprises to operate sustainably and strengthen the disclosure of ESG-related information. If a company causes pollution due to its own interests, the damage to the environment may be even more serious. Companies should take respon-sibility for environmental protection, especially environmental protection expenditure is an important environmental quality indicator. In this paper, we would like to investigate the correlation between director inde-pendence, director professionalism, environmental protection expenditure and CSR. The first point is whether the independence of directors affects corporate social re-sponsibility, the second point is whether the professionalism of the board of directors increases corporate social responsibility, and the third point is whether the investment in environmental protection expenditure affects corporate social responsibility, using the listed Taiwanese companies from 2018 to 2020 as the research target. The results of the empirical study showed that director independence had a significant positive effect on CSR; director professionalism had a positive association with CSR, but it was not significant. This study believes that it may be due to the fact that too few professionals were used, and only experts in finance, accounting, and law represented the profes-sionalism of directors, which is different from the direction of the influence of finance, accounting, and law on CSR; environmental protection expenditure had a positive as-sociation with CSR, but it was not significant.
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