The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance
碩士 === 國立中央大學 === 會計研究所 === 107 === In recent years, corporate social responsibility (CSR) has become an important issue due to the occurrences of corporate frauds and scandal. Most literature discusses the impact of corporate governance on corporate social responsibility performance. This article s...
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ndltd-TW-107NCU053850112019-10-22T05:28:09Z http://ndltd.ncl.edu.tw/handle/6b5755 The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance 企業社會責任治理對企業社會責任績效之影響 Yu-Chieh Lai 賴育絜 碩士 國立中央大學 會計研究所 107 In recent years, corporate social responsibility (CSR) has become an important issue due to the occurrences of corporate frauds and scandal. Most literature discusses the impact of corporate governance on corporate social responsibility performance. This article specifically addresses the impact of corporate social responsibility governance on corporate social responsibility performance. The sample of this study was selected from 2014 to 2017 and met the requirements of the mandatory disclosure requirements of the “Working Methods for the Preparation and Reporting of Corporate Social Responsibility Reports of Listed Companies” on the Taiwan Stock Exchange. In total, 1084 enterprises were selected as samples. The results of the study show that the companies with a CSR committee have better CSR performance. Besides, compared with companies without CSR committee, regardless the chairman of the committee is the board director or not, the company will have better CSR governance and then have a positive impact on CSR performance. Chien-Chung Chen 陳建中 2019 學位論文 ; thesis 44 zh-TW |
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碩士 === 國立中央大學 === 會計研究所 === 107 === In recent years, corporate social responsibility (CSR) has become an important issue due to the occurrences of corporate frauds and scandal. Most literature discusses the impact of corporate governance on corporate social responsibility performance. This article specifically addresses the impact of corporate social responsibility governance on corporate social responsibility performance. The sample of this study was selected from 2014 to 2017 and met the requirements of the mandatory disclosure requirements of the “Working Methods for the Preparation and Reporting of Corporate Social Responsibility Reports of Listed Companies” on the Taiwan Stock Exchange. In total, 1084 enterprises were selected as samples. The results of the study show that the companies with a CSR committee have better CSR performance. Besides, compared with companies without CSR committee, regardless the chairman of the committee is the board director or not, the company will have better CSR governance and then have a positive impact on CSR performance.
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author2 |
Chien-Chung Chen |
author_facet |
Chien-Chung Chen Yu-Chieh Lai 賴育絜 |
author |
Yu-Chieh Lai 賴育絜 |
spellingShingle |
Yu-Chieh Lai 賴育絜 The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
author_sort |
Yu-Chieh Lai |
title |
The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
title_short |
The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
title_full |
The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
title_fullStr |
The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
title_full_unstemmed |
The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance |
title_sort |
impact of corporate social responsibility governance on corporate social responsibility performance |
publishDate |
2019 |
url |
http://ndltd.ncl.edu.tw/handle/6b5755 |
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