垂直薪酬偏差與企業社會責任績效關聯性之研究

文化大學機構典藏 CCUR > 商學院 > 會計學系暨研究所 > 博碩士論文 > Item 987654321/53036

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/53036

题名:	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
作者:	林楨佩
贡献者:	會計學系
关键词:	薪酬偏差企業社會責任高階管理者員工 pay disparity corporate social responsibility CEO employee
日期:	2023
上传时间:	2024-02-23 15:35:48 (UTC+8)
摘要:	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.
显示于类别:	[會計學系暨研究所 ] 博碩士論文

文件中的档案:

档案	描述	大小	格式	浏览次数
index.html		0Kb	HTML	89	检视/开启

检视Licence

在CCUR中所有的数据项都受到原著作权保护.

数据加载中.....