垂直薪酬偏差與企業社會責任績效關聯性之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/53036

Title:	垂直薪酬偏差與企業社會責任績效關聯性之研究 Vertical Pay Disparity and Corporate Social Responsibility Performance
Authors:	林楨佩
Contributors:	會計學系
Keywords:	薪酬偏差企業社會責任高階管理者員工 pay disparity corporate social responsibility CEO employee
Date:	2023
Issue Date:	2024-02-23 15:35:48 (UTC+8)
Abstract:	本研究在於檢測「高階管理者—員工薪酬偏差」與社會責任履行績效之關聯性。研究中採用2015-2021年非金融上市(櫃)公司為研究對象，實證結果顯示，薪酬偏差與企業永續績效呈負向關係，顯示薪酬偏差越大之公司，企業永續績效越差。進一步將企業社會責任區分為環境、社會、治理三面向進行分析，研究結果顯示，薪酬偏差與社會績效呈負向關係，而與環境績效呈正向關係。然並未發現，薪酬偏差與治理績效具有關聯性。 This study aims to examine the relationship between CEO-employee pay dispar-ity and corporate social responsibility performance, using a sample consisting of non-financial firms listed in the Taiwan Stock Exchange and Taipei Stock Exchange from 2015 to 2021. The results show that pay disparity is negatively associated with sustainability performance, indicating that firms with greater pay disparity have poor-er sustainability performance. A further analysis investigates the relationship between pay disparity and individual-item performance which makes up of the sustainability composite performance. The results indicate that pay disparity is negatively associated with social performance while being positively related to environmental performance. However, the findings suggest that pay disparity is not connected with corporate gov-ernance performance.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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