题名

How Does CEO Work Experience and Myopic Behavior Influence CSR Engagement?

并列篇名

高階主管工作經驗及短視行為如何影響企業社會責任之參與？

DOI

10.29416/JMS.201707_24(3).0002

作者

彭智偉(Chih-Wei Peng)

关键词

Corporate Social Responsibility ； CEO Work Experience ； Myopic Behavior ； Analysts’ Earnings Forecast ； 企業社會責任 ； 高階主管工作經驗 ； 短視近利行為 ； 分析師盈餘預測

期刊名称

管理與系統

卷期/出版年月

24卷3期（2017 / 07 / 01）

页次

361 - 392

内容语文

英文
中文摘要

While there is a growing body of studies examining both the differences between firms that perform strongly and poorly with regard to corporate social responsibility (CSR), most have ignored the important role of the CEO in formulating and implementing CSR initiatives, especially with regard to CEO work experience. The sample is based on data from the US S&P 1,500 firms for the period from 2003 to 2012, from which we manually collect data on the CEOs’ prior work experience. Thus, this study explores the impact of a CEO’s prior work experience on CSR. In a further examination of myopic behavior, this study attempts to uncover the circumstances under which CEO’s prior work experience is related to CSR. This study finds that CEOs with international experience have more incentive to invest in CSR, but those with throughput-function work experience have less incentive to do so. In addition, this work finds that CEOs with international experience are more likely to engage in CSR activities even if they face earnings forecast pressure from analysts. However, CEOs with throughput-function work experience are more likely to cut CSR expenditures in order to increase short-term earnings when they are faced with earnings forecast pressure. The findings of this study will extend the existing CSR studies, with important implications for management practice.
英文摘要

目前雖然已有許多文獻在探討企業社會責任投入良窳對於公司績效之影響，文獻上仍然忽略高階主管在企業社會責任中扮演的角色，為了彌補此缺口，本研究以人工收集資料的方式收集2003至2012年間美國標準普爾1,500企業高階主管工作經驗，分析高階主管工作經驗如何影響企業社會責任的參與，以及進一步檢測管理者短視近利行為，亦即分析高階主管面臨無法達成分析師盈餘預測水準情境時，高階主管工作經驗如何影響他們從事企業社會責任的行為。實證結果指出，高階主管國際化經驗越豐富，對於企業社會責任投入越重視；相反地，支援功能背景出身的高階主管，對於企業社會責任投入越不重視。此外，國際化經驗越豐富的高階主管，就算面臨無法達成分析師盈餘預測，他們仍然會將企業資源投入於企業社會責任活動；相反地，支援功能背景出身的高階主管，面臨公司無法達成分析師盈餘預測時，他們傾向減少企業社會責任的投入，以達成分析師盈餘預測門檻。本研究除了能補充現有企業社會責任文獻外，也對於管理實務深具意涵。
主题分类 基礎與應用科學 > 統計
社會科學 > 財金及會計學
社會科學 > 管理學
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被引用次数
  1. (2024)。多角化及國際化程度對企業社會責任相對同業範疇表現之影響：已吸收餘裕的調節效果。組織與管理，17(2)，121-185。
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