經理人特質對於內部及外部企業社會責任的影響;The Impact of Managerial Characteristics on Internal and External Corporate Social Responsibility Performance

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Title:	經理人特質對於內部及外部企業社會責任的影響;The Impact of Managerial Characteristics on Internal and External Corporate Social Responsibility Performance
Authors:	周侑萱;CHOU, YU-HSUAN
Contributors:	會計研究所
Keywords:	企業社會責任;內部企業社會責任;外部企業社會責任;經理人特質;Corporation Social Responsibility(CSR);Internal CSR;External CSR;Managerial Characteristics
Date:	2022-07-09
Issue Date:	2022-10-04 11:51:55 (UTC+8)
Publisher:	國立中央大學
Abstract:	近年來，由於社會大眾對永續發展的重視，使企業社會責任成為國際的趨勢。企業社會責任可依利害關係人不同區分內部企業社會責任與外部企業社會責任。經理人特質會影響企業是否承擔社會責任，而經理人也有數種特質，因此本研究探討不同經理人特質與企業社責任之間的關係，本研究是以在台灣是上市櫃公司為研究對象，樣本年度為2015~2020，實證結果顯示，第一，當經理人越有過度自信的傾向時越會做外部企業社會責任且不會做內部企業社會責任，第二，當經理人越有能力時越會做外部企業社會責任且不會做內部企業社會責任，第三，男性經理人與外部企業社會責任有顯著相關但與內部企業社會責任無關。根據實證結果顯示，在台灣無論經理人之特質為何，都只傾向執行外部企業社會責任而非內部。;In recent year, everyone focused on sustainable development, making corporate social responsibility became a trend on international. According to the stakeholders who matters, corporate social responsibility can be divided into Internal CSR and External CSR. Managerial characteristics affect whether corporate undertakes social responsibility, and manager has several characteristics. So this study explores the relationship between characteristics of managers and corporate social responsibility. This research is based on data from listed companies in Taiwan from 2015 to 2020. The empirical results show that, first, when managers have a tendency to be overconfident, they are more likely to do External CSR, and they will not do Internal CSR. Second, when managers are more capable, they will prefer External CSR to Internal CSR. Third, male managers have significantly relationship with External CSR but have no relationship with Internal CSR. According to the empirical result, in Taiwan, no matter what kind of manager, managers always prefer External CSR to Internal CSR.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

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