大股東及董監事的持股比例暨自願性編製CSR報告書與企業績效關聯性分析;Relevance analysis about the voluntary compilation of CSR report with major shareholding ratio, director and supervisor shareholding ratio and performance of enterprise

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题名:	大股東及董監事的持股比例暨自願性編製CSR報告書與企業績效關聯性分析;Relevance analysis about the voluntary compilation of CSR report with major shareholding ratio, director and supervisor shareholding ratio and performance of enterprise
作者:	陳彥君;Chen, Yen-Chun
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	企業社會責任;大股東及董監事持股比例;corporate social responsibility;the major shareholding ratio;the shareholding ratio of directors and supervisors
日期:	2019-06-24
上传时间:	2019-09-03 15:24:38 (UTC+8)
出版者:	國立中央大學
摘要:	本研究探討大股東及董監事持股比例高低，是否會影響企業自願性編製CSR報告書，以及自願性編製CSR報告書與企業績效的關聯性分析。以2016年按GRI永續性報導準則編製CSR報告書之企業作為樣本對象，使用台灣經濟新報(TEJ)資料庫取得434份有效樣本數，使用SPSS統計分析軟體，以T檢定及二元邏輯迴歸分析方法等進行資料檢定與分析。實證結果顯示，(1)大股東持股比例對自願性編製CSR報告書有顯著性。(2)董監事持股比例對自願性編製CSR報告書無顯著性。(3)自願性編製CSR報告書對企業績效有顯著性。實收資本額未達100億元以上之公司：(4)大股東持股比例對自願性編製CSR報告書有顯著性，(5)董監事持股比例對自願性編製CSR報告書無顯著性，(6)自願性編製CSR報告書對企業績效有顯著性。 ;This study explores the proportion of shareholdings of major shareholders, directors and supervisors, whether it will affect the voluntary preparation of CSR reports, and the correlation analysis between voluntary CSR reports and corporate performance. Taking the company that compiled the CSR report according to the GRI sustainability report in 2016 as a sample object, using the Taiwan Economic Journal (TEJ) database to obtain 434 valid sample numbers, using SPSS statistical analysis software, T-test and binary logistic regression Analytical methods, etc. for data verification and analysis. The empirical results show that (1) the major shareholding ratio is significant for the voluntary compilation of CSR report. (2) The shareholding ratio of directors and supervisors is not significant for the voluntary compilation of CSR report. (3) Voluntary compilation of CSR report is significant for enterprise performance. Companies with a paid-up capital of less than TWD 10 billion: (4) the major shareholding ratio is significant for the voluntary compilation of CSR report. (5) The shareholding ratio of directors and supervisors is not significant for the voluntary compilation of CSR report. (6) Voluntary compilation of CSR report is significant for performance of enterprise.
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