| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === In recent years, food safety issues, labor conflicts, environmental destruction and other events arising from business break out one after another and evoke reflection of corporate social responsibility issues. At the same time, adoption of CSR-oriented managerial philosophy is also a global trend. The personal value of the leader is one of key factors to promote corporate social responsibility. Thus, different from the past researches focusing on corporate characteristic and corporate governance, my research is focusing on the connection between management values and adopting CSR into managerial philosophy.
Based on the abstract concept of values, in this research, education, international experience and tenure are alternative variables to values. I take listed companies in Taiwan from 2008 to 2013 as research samples, and test them by using logistic model. Empirical results show that higher education level and longer term contribute to management adopting CSR into managerial philosophy. Nevertheless, there is no such trend in the international experience of management.
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