The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance

• Main Authors: Yu-Chieh Lai, 賴育絜
• Other Authors: Chien-Chung Chen
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/6b5755

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.