A Study on Corporate Social Responsibility Disclosure in Corporate Annual Report

碩士 === 長庚大學 === 商管專業學院 === 97 === The issue of Corporate Social Responsibility (CSR) has been gaining greater attention in recent years and it appears that the way companies’ manifest behaviors in social responsibility are not always the same. Through analyzing information of 30 communication techno...

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Bibliographic Details
Main Authors: Hsiao Chen Chen, 陳曉貞
Other Authors: S. J. Lin
Format: Others
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/26885999004354358434
Description
Summary:碩士 === 長庚大學 === 商管專業學院 === 97 === The issue of Corporate Social Responsibility (CSR) has been gaining greater attention in recent years and it appears that the way companies’ manifest behaviors in social responsibility are not always the same. Through analyzing information of 30 communication technology companies that have listed on the Taiwan Stock Exchange , we have tried to prove the validity of two hypotheses. First, whether a company owning a brand or not would make companies behave differently in CSR especially in customer related category. Second, as two companies locate in different industry segment, their behavior in CSR would not be the same. The result suggests that whether a company has a brand or not does affect companies’ behavior in social responsibility; not only in the customer related field but also in the community related field. In addition, the social responsibility performance of a company is affected by the industrial segment it is located in. Laptop computer makers tend to perform their CSR in a wider range of categories than telecommunication device makers.