企業社會責任、公司治理與環保違規事件之關聯性研究

柯瓊鳳; 馮雅玲

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来源数据

P57 - 90

社会科学 > 经济学
社会科学 > 财金及会计学

DOI： 10.29735/SJEB

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企业社会责任、公司治理与环保违规事件之关联性研究

A Study of the Relationship between Corporate Social Responsibility, Corporate Governance and Environmental Violations

柯琼凤(Ko, Chiung Feng) ；冯雅玲(Feng, Ya Ling)

东吴经济商学学报； 99 期 (2019 / 12 / 01) ， P57 - 90

繁体中文

公司治理；企业社会责任；环保违规；自愿揭露；企业社会责任报告书； Corporate governance ； Corporate Social Responsibility ； Environmental penalties ； Voluntary information disclosures ； CSR report

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摘要 │ 参考文献 (55) │ 被引用文献 (2) │ 国际计量

摘要〈TOP〉

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As issues surrounding coexistence with the natural environment have become more pressing, companies have been investing in environmentally friendly policies in order to meet their corporate and social responsibility policies (CSR). However the influence of some key factors related to a company's abilities to meet these responsibilities remains unclear. This study seeks to investigate the influence of forms of corporate governance and CSR on companies environmental records, as measured by the number and amount of fines imposed on companies for violating environmental laws. This is carried out through the establishment and testing of 3 hypotheses using multidimensional regression analysis and incremental testing. The study covers the period from 2012 to 2016, and uses 887 samples of Taiwan-listed companies who have publically released their Corporate Social Responsibility Reports. The study determined that that enterprises with good corporate governance structures and effective CSR tended to suffer lower environmental penalties. It was also found that the higher the degree of export ratio a company did, the lower the amount of fines it tended to incur. Moreover it was also found that the higher the proportion of independent directors and the higher the investment in R&D, the higher the effectiveness of a company's CSR. More meaningfully, it was found that the performance of family-owned enterprises is closely related to shareholder value, in accordance with the convergence of interest hypothesis. Even when shareholding by institutional investors was lower and the difference between control rights and cash-flow rights higher in such companies, increasing market attention and strengthening R&D improves CSR. In summary, it was found that good corporate governance structures and supervision mechanisms, good interaction with stakeholders, and information transparency can improve business management and lower the incurrence of environmental penalty.

参考文献 ( 55 ) 〈TOP〉

刘正田,林修葳,金成隆(2005)。创新价值链之路径分析：企业研发投资成效之实证研究。管理评论，24(4)，29-56。
连结：
Abagail, McWilliams,Donald, Siegel(2000).Corporate Social Responsibility and Financial Performance: correlation or misspecification?.Strategic Management Journal,21(5),603-609.
Agrawal, A.,Knoeber, C. R.(1996).Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders.Journal of Financial and Quantitative Analysis,31,377-397.
Aguilera, R. V.,Jackson, G.(2003).The Cross-national Diversity of Corporate Governance: Dimensions and Determinants.Academy of Management Review,28(3),447-465.
Akerlof, George A.(1970).The Market for “Lemons”: Quality Uncertainty and the Market Mechanism.The Quarterly Journal of Economics,84(3),488-500.

被引用文献 ( 2 ) 〈TOP〉

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