CEO背景與企業社會責任-台灣與國際比較

Abstract

在先前的研究中，對於影響企業社會責任（CSR）表現的探討，多著重於企業的整體表 現，例如 CSR 與企業的財務表現，然而關於企業內部的管理者如何影響企業社會責任 表現，目前對於這部份的研究是較欠缺的。因此本研究的目的就是要針對這個部份， 探討企業執行長的人口統計資料(demographic)與該企業的社會責任表現有何關條。本 研究以 2005 到 2010 年大型國際評比機構與台灣評比機構的評等結果為抽樣依據，並 以迴歸模型做為主要的分析工其。變數方面，依據執行長的人口統計變數，選擇以性 別、年齡、年資、教育水準與國籍等五大項作為自變數，而以 2005 到 2010 年國際與 台灣評價機構對於企業社會責任的評鑑結果做為因變數，並且同時以稅前營業利益、 股東權益報酬率、員工人數等因子做為控制變數。企業社會責任是一重要課題，本研 究期望能找出更多影響台灣企業與跨國企業 CSR 表現的因子。

Previous studies have indicated that there is a literature void in our understanding of managerial variables and CSR performance among firms. The purpose of this study is to fill in this gap by examining the impact of CEO characteristics on firm’s CSR performance. The sample is based on results from major international and local ranking agencies between 2005 and 2010. This study uses regression analysis as the primary statistical technique. This study adopts five independent variables—gender, age, tenure, educational specialization, and nationality—which are associated with CEO demographic compositions. This study also applies the international and local rating results between 2005 and 2010 from major CSR rating agencies as the dependent variable. This study will include several control variables, such as operating profit before tax (OPBT), return on equity (ROE), and number of employees. The results of this research should further our understanding of firm’s micro level factors affecting its CSR performance from both international and Taiwan perspectives.