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標題: | 董事多樣性和公司治理及企業社會責任之關係 Board Diversity, Corporate governance, and Corporate Social Responsibility |
作者: | Ming-Chen Wu 吳明真 |
指導教授: | 胡星陽(Shing-Yang Hu) |
關鍵字: | 董事多樣性,董事性別多樣性,董事教育背景多樣性,公司治理,企業社會責任, Board Diversity,Gender Diversity,Education Background Diversity,Corporate Governance,Corporate Social Responsibility, |
出版年 : | 2020 |
學位: | 碩士 |
摘要: | 近年來董事多樣性的議題逐漸受到重視,相對於單一董事會的組成,多元董事組成被認為更能獨立地監督經理人,以緩解代理問題,提升公司治理表現。此外,董事的多元組成亦被認為因為董事背景豐富且多樣,使其更能關注不同利害關係人之利益,並強化公司企業社會責任表現。因此,本文希望利用台灣上市上櫃公司之資料,探討董事多樣性和公司治理及企業社會責任是否具備相關性。 而當前針對董事多樣性的議題,研究內容主要放在性別多樣性上,因此本文除了探討性別多樣性和公司治理及企業社會責任之間的關係外,更加入任期多樣性、教育背景多樣性及專業多樣性。透過上述四種多樣性指數,編制董事多樣性指數,而後利用Ordered Logistic Regression、OLS及Logistic Regression進行迴歸分析。 本文實證結果指出董事多樣性與公司治理具備正相關,同時,任期多樣性及教育背景多樣性亦與公司治理表現具備正向關係。 然而,在企業社會責任的部分,本文實證結果並未明確顯示董事多樣性與企業社會責任表現具備相關性,甚至在董事教育背景多樣性與企業社會責任投入之間發現負向關係。因此,董事多樣性是否能有效提升企業社會責任表現,仍有待檢驗。 Since the increasing popularity of board diversity in the recent year. This study tries to discuss whether the board diversity is related to corporate governance and corporate social responsibility. Compared with unitary board, board diversity is considered more independent in monitoring the managers which may alleviate the agency problem and improve the corporate governance performance. In addition, the different background of board directors may make the board be able to pay more attention to the interests of different stakeholders. This study uses Ordered Logistic Regression, OLS and Logistic Regression to examine the relationship between the board diversity and corporate governance and the relationship between the board diversity and corporate social responsibility. The empirical results indicate that the board diversity has a positive correlation with corporate governance. Furthermore, our regression analysis also shows that the tenure diversity and the educational background diversity also have a positive relationship with corporate governance performance. However, in the part of corporate social responsibility, the empirical results do not clearly show that board diversity and corporate social responsibility performance are related, and even found a negative relationship between the education background diversity and corporate social responsibility. Therefore, whether the board diversity can effectively improve the performance of corporate social responsibility remains to be tested. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20365 |
DOI: | 10.6342/NTU202001244 |
全文授權: | 未授權 |
顯示於系所單位: | 財務金融學系 |
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U0001-0107202016112300.pdf 目前未授權公開取用 | 2.22 MB | Adobe PDF |
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