CSR Disclosure: Empirical Evidence of Listed Companies in Taiwan Stocks Markets

• Main Authors: Wang, Chia-Wen, 王佳文
• Other Authors: Cheng,Chang-Chun
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/79331318891069363854

碩士 === 銘傳大學 === 財務金融學系碩士在職專班 === 105 === Corporation Social Responsibility (CSR) is the commitment of the company contributing to related social stakeholders such as communities and environment. In other words, when company is chasing the business revenue and growth, they should also take social responsibilities at same time in order to achieve the balance between business revenue and impacts on social wellbeing. In Taiwan, government has been promoting policies and plans, and proposing relevance of laws and regulations of corporation social responsibility, expecting company to sustainable the business development as the company’s objectives. This research compares and analyzes the particular economic indicators of 2014 CSR report by through chi-square test to discuss the relevance between the amount of company capital, the market capitalization and degree of quantitative exposure of economic indicators. The study outcomes indicate that (1) The relevance between amount of company capital and the quantitative exposure of economic indicators of CSR report is positive and include three factors- from Financial implications and other risks and opportunities for the organization’s activities due to climate change (G4-EC2), Rations of standard entry level wage by gender compared to local minimum wage at significant location of operation (G4-EC5), and Significant indirect economic impacts, including the extent of impacts (G4-EC8). (2) The relevance between the market capitalization and degree of quantitative exposure of economic indicators of CSR report is positive and include three factors- from Financial implications and other risks and opportunities for the organization’s activities due to climate change (G4-EC2), Rations of standard entry level wage by gender compared to local minimum wage at significant location of operation (G4-EC5) and Development and impact of infrastructure investments and service provided (G4-EC7).