题名

家族企業與企業社會責任專一化：以台灣上市公司為例

并列篇名

Family Firms and CSR Specialization: Evidence from Taiwanese Listed Firms

DOI

10.6504/JMBR.202112_38(4).0002

作者

傅浚映(Jyun-Ying Fu)

关键词

企業社會責任 ； 家族企業 ； 非市場策略 ； corporate social responsibility ； family firms ； nonmarket strategy

期刊名称

管理學報

卷期/出版年月

38卷4期（2021 / 12 / 01）

页次

445 - 476

内容语文

繁體中文;英文
中文摘要

研究發現家族企業由於維護家族名聲、家族控制權和損失厭惡等非經濟因素，家族企業策略行為與非家族企業有所不同。近年學者對於家族企業的社會責任表現漸感興趣，但對於家族企業是否在企業社會責任表現較佳尚未有一致的結論。本研究發現，家族企業雖為了維護家族名聲而有動機從事企業社會責任活動，但是由於家族控制權和損失厭惡特性，家族企業在從事企業社會責任活動時會傾向集中公司資源於活動中的某些面向，而有企業社會責任專一化傾向。而此現象，在家族企業聘任外資董事或發佈企業社會責任報告書時減弱。本研究以2010年至2017年台灣上市公司為樣本，從Thomson Reuters ASSET4取得企業社會責任資料，迴歸分析所得實證結果均支持所提出的假說。本研究對家族企業、企業社會責任和非市場策略等相關文獻提出貢獻。
英文摘要

Family firms differ from non-family firms in several aspects; these include loss aversion, the need to preserve family reputation, and the desire to maintain family control. While an increasing number of studies are examining the relationship between family firms and corporate social responsibility (CSR), the extant research provides conflicting results. We propose that while family firms have the incentive to engage in CSR, they tend to focus on particular aspects of CSR activities. The relationship between family firms and CSR becomes weaker when firms appoint directors representing foreign institutional investors as well as when they publish CSR reports. To test our arguments, we use a sample of Taiwanese listed firms from 2010 to 2017 and employ CSR data from the Thomson Reuters ASSET4 database, whereby we find support for our proposed relationships. Our research makes notable contributions to the relevant literature on family business, CSR, and nonmarket strategy.
主题分类 社會科學 > 管理學
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被引用次数
  1. (2023)。CSR脫鉤對企業價值之影響：國際化與海外投資區域的調節作用。證券市場發展季刊，35(4)，147-196。
  2. (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。
  3. (2024)。企業永續報告與股利支付之相關性－以家族企業為中介變數。商管科技季刊，25(3)，315-341。
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