| Summary: | 碩士 === 國立中央大學 === 會計研究所 === 107 === In order to have good corporate social responsibility (CSR) performance, it is necessary to have a good CSR governance structure, including the CSR committee. However, the current regulations do not require the company to set up a CSR committee, and there is no requirement for who should be a member. At present, few studies are discussing what factors will affect the company's CSR governance, so I want to know whether the characteristics of the board will have an impact on the company's CSR governance. This study specifically uses the size of the board of directors, independent directors, female directors, duality, and the number of board meetings as the proxy variables of the board characteristics to explore whether it will affect whether the company's establishment of the CSR committee and the chairman of the CSR committee is a member of the board of directors. This study is based on a sample of companies with mandatory disclosure of CSR reports from 2014 to 2017, for a total of 1084. The results of the study show that female directors will prompt the company to establish a CSR committee; in addition, the size of the board of directors, the number of independent directors, duality are positively related to the chairman of the CSR committee.
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