| Summary: | 碩士 === 國立高雄應用科技大學 === 國際企業研究所 === 101 === The fulfillment of corporate social responsibility (CSR) is an important mission of a company serving as a corporate citizen. This study aims to explore how the ownership structure and board structure could impact CSR using the data of Taiwan publicly-listed firms from Taiwan Economic Journal. The method of quantile regression is conducted on the data ranging from 2005 to 2011 with 722 firms included. The main findings are as follows: First, ownership structure is found to have a significant impact on CSR. In particular, major stockholders, institutional investors, and managers are shown to have a positive influence on CSR. The ownership of institutional investors is considered to have a positive relationship with CSR. Second, of all the board members, independent directors are found to think highly of CSR most. The result of quantile regression shows that the impact of board structure on CSR is non-linear.
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