The Impact of Corporate Governance on Corporate Social Responsibility –Evidence from Financial and Insurance Industry

• Main Authors: LAI,YU-RU, 賴玉茹
• Other Authors: CHEN,YI-LING
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/80268862821463772234

碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 105 === This study aims to analyze the financial impact of the corporate governance on the corporate social responsibility in the insurance industry. Besides, the demonstration mode is adopted to investigate how the Board characteristics and the ownership structure affect the corporate social responsibility. The listed companies of the financial and insurance industry from 2007 to 2015 are the candidates in this study. We have 373 valid samples totally. The research results indicate that the Board scale and the enterprise social responsibility are positive correlated; Chairman of the board as General Manager is irrelevant to the enterprise social responsibility; the percentage of board seats held by the independent directors and supervisors has positive relation with the enterprise social responsibility; the shareholding ratio of the directors and the supervisors has positive relation with the enterprise responsibility; the shareholding ratio of the managers has positive relation with the enterprise social responsibility; the pledged share percentage of directors and supervisors are negatively correlated to the corporate social responsibility. Finally, the more concentrative of the ownership, the less effect on the enterprise social responsibility.