The Association between Board Characteristics, Corporate Social Responsibility Strategy, and Corporate Performance

碩士 === 國立中興大學 === 會計學研究所 === 104 === This study examines the relation between corporate social responsibility (CSR) strategy and corporate performances. In addition, this study considers how board characteristics - sizes, independences, and diversity influence the relation between corporate social r...

Full description

Bibliographic Details
Main Authors: Yu-Jen Chiu, 邱育仁
Other Authors: 尤隨樺
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/48616540554340736374
Description
Summary:碩士 === 國立中興大學 === 會計學研究所 === 104 === This study examines the relation between corporate social responsibility (CSR) strategy and corporate performances. In addition, this study considers how board characteristics - sizes, independences, and diversity influence the relation between corporate social responsibility strategy and corporate performances. Using the companies issuing CSR reports during 2012 to 2014 as research sample, the empirical results show that there is a positive relation between CSR strategy and corporate performance. As for board characteristics, this study indicates that board sizes have no significant influence on the above relation. Board independences can strengthen the positive relation between CSR strategy and corporate performance, while board diversities may weaken the relation between them. These results suggest that companies can enhance corporate performances through CSR strategy, and strengthen the positive relation between them through introducing board independences. Besides, companies must pay attention to the negative effect of board diversity.