社會責任貢獻、社會責任負面新聞對財務績效關聯性

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姓名

吳駿興(Jung-Hsing Wu) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

社會責任貢獻、社會責任負面新聞對財務績效關聯性

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摘要(中)

近年來，有關於企業對於社會責任的違法的事件層出不窮，諸如工廠偷排放廢水，或是工廠偷排放廢氣，甚至是對待員工有許多違法的事件，對社會或環境都已造成一定程度的傷害，違法的事件可大可小，本研究利用公司違反社會責任相關法規所遭受到的罰款，代表公司違法事件的嚴重程度，再除以總營業成本消除其可能潛在的規模影響，先探討企業發生對環境、社會的負面新聞對其財務績效上產生的負面影響後，再以TEJ所評鑑的企業社會貢獻程度資料，將樣本中的企業以社會貢獻程度的高低分群，最後探討其中負面社會責任事件對公司財務績效的影響性。
實證結果發現，對環境或社會貢獻程度較高的企業，當發生環境或是社會相關的負面新聞時，所受到財務績效負面的衝擊，相對環境或社會貢獻程度較低的企業小，也就是平時對於環境保育或是社會關懷付出高的企業，在負面新聞發生時可以有比較穩定的財務績效。

摘要(英)

In recent years, there have been endless incidents of corporate social responsibility violations, such as factories secretly discharging wastewater, or factories secretly discharging exhaust gas, and even treating employees with many illegal incidents, which have caused a certain degree of harm to the society or the environment. Illegal incidents can be large or small. This study uses the fines received by companies for violating social responsibility related laws to represent the severity of the company’s illegal incidents, and then divides it by the total operating costs to eliminate its potential scale impact. After the negative impact of environmental and social negative news on its financial performance, the companies in the sample are divided into groups according to the level of social contribution based on the corporate social contribution data assessed by TEJ, and finally the negative social responsibility incidents are discussed. The impact on the company′s financial performance.The empirical results found that companies with a high degree of environmental or social contribution are negatively impacted by financial performance when environmental or social-related negative news occurs, and companies with a low degree of environmental or social contribution are small, that is, usually For companies that pay a lot for environmental conservation or social care, they can have relatively stable financial performance when negative news occurs.

關鍵字(中)

★ 企業社會責任
★ 負面新聞事件

關鍵字(英)

論文目次

目錄
摘要 i
致謝 iii
目錄 iv
表目錄 v
一、緒論 1
1-1研究背景與動機 1
1-2研究目的 2
1-3研究架構 3
二、文獻探討與建立假說 4
2-1企業社會責任 4
2-2企業社會責任之衡量 6
2-3環境、公司治理與財務績效之關聯性 7
2-4企業社會責任績效與財務績效之關聯性 10
三、研究方法 13
3-1樣本敘述與資料來源 13
3-2變數定義與衡量 14
3-2-1應變數 14
3-2-2 自變數 : 社會責任負面事件 15
3-2-3 控制變數 16
3-3實證模型 18
四、研究結果分析 20
4-1敘述性統計 20
4-2相關係數分析 22
4-3實證結果 24
五、結論與建議 28
5-1研究結論 28
5-2研究限制與建議 29

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指導教授

蔡文賢

審核日期

2021-8-4

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