企業社會責任報導策略之探討：整合新制度觀點與權力理論

A Study of CSR Reporting Strategy: Integrating Neo-Institutional Perspective and Power Theory

10.6295/TAMJ.202202_22(1).0002

黃瓊瑤(Chiung-Yao Huang)；傅鍾仁(Chung-Jen Fu)；林昱成(Yu-Cheng Lin)；劉朝昇(Chao-Sheng Liu)

產業競爭 ； 新制度觀點 ； 權力理論 ； 企業社會責任 ； 報導策略 ； industrial competition ； neo-institutional perspective ； power theory ； corporate social responsibility ； reporting strategy

台灣管理學刊

22卷1期（2022 / 02 / 01）

21 - 43

繁體中文

高階管理者權力及產業競爭程度對於企業策略與永續發展決策扮演關鍵性角色，但其對企業社會責任資訊揭露影響討論較缺乏；本文除探討此兩種重要因素外，也把強制揭露的法規宣告納入，以同時分析個體面、產業面與總體面等三類因素，對公司CSR報導策略之影響。二元logistic迴歸模型實證檢測研究結果發現，處於低競爭產業中的組織，其CSR資訊揭露傾向被動和消極的態度，且當高階管理者權力愈大時，愈會強化組織採行此種CSR報導策略的傾向。

Top Management's power and industrial competition play key roles in the decisions of corporate strategy and sustainable development. However, the existing literature has less discussed its influence on corporate social responsibility (CSR) information disclosure. In addition to discussing these two important factors, we also include the mandatory disclosure of regulations to analyze the impact of the micro, industrial, and macro factors on the company's CSR reporting strategy. This study used the binary logistic regression model for empirical testing. Results show that the firms in the low competitive industries have a passive and conservative attitude toward the revealing of CSR information. When the top management holds greater power, they are more likely to force their firms to adopt this kind of CSR reporting strategy.

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