| Summary: | 碩士 === 國立中央大學 === 人力資源管理研究所 === 103 === This research purpose is comprehend the relation between family enterprise and corporate social responsibility implementation. Besides, to discuss whether intersect holdings and family members as managers these two corporate governance variables are moderate effect the relation between family enterprise and corporate social responsibility implementation. The study use Taiwan Economic Journal(TEJ) obtained corporate control patterns, whether companies have intersect holdings, as well as whether family members as managers of information. And use six dimensions of KLD Domini 400 indicator which include community strengths, corporate governance strengths, diversity concerns, employee relations concerns, environment concerns and product strengths to measure corporate social responsibility implementation.
Our data come from two sources. First, the measurement of CSR disclosure which is based on CSR reports of firms in Taiwanese context from 2010 to 2014, and there are altogether 72 firms, 251 data which deleted the financial industry. Second, the data of family enterprise and corporate governance variables are sourced from 2009 to 2013 in TEJ. After select from the firms which have CSR reports, the final total are 232 data.
The result shows that family enterprise in Taiwan has positive influences on CSR implementation in the dimension of corporate governance strengths, diversity concerns, employee relations concerns and environment concerns. While corporate governance variables have moderating effects on the relation between family enterprise and corporate social responsibility implementation in the dimension of diversity concerns. Intersect holdings will weaken its negative correlation, family members as managers will strengthen its negative correlation.
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