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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 許文馨 | zh_TW |
| dc.contributor.advisor | Wen-Hsin Hsu | en |
| dc.contributor.author | 廣田隼平 | zh_TW |
| dc.contributor.author | Jumpei Hirota | en |
| dc.date.accessioned | 2023-08-09T16:05:16Z | - |
| dc.date.available | 2023-11-10 | - |
| dc.date.copyright | 2023-08-09 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-21 | - |
| dc.identifier.citation | Akerlof, G. A. 1982. Labor Contracts as Partial Gift Exchange. The Quarterly Journal of Economics 97(4): 543.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88224 | - |
| dc.description.abstract | 本研究探討強制性揭露永續報告對企業員工待遇之影響。過去的研究探討強制性及自願性永續報告揭露的影響，但本研究專注於強制揭露所產生的結果。台灣自2014年起要求特定上市公司揭露企業社會責任報告。雖強制性揭露可以減少資訊不對稱，但也可能導致員工之不佳行為。本研究發現，被強制揭露永續報告的企業將改善對員工之待遇。即使考慮到殘障員工人數、員工離職率和平均薪資之因素，此結果仍然具有顯著性。此外，本研究亦發現員工待遇與創新之間的正向關係。總體而言，受強制揭露永續報告之企業會提升員工待遇，進而改善創新。 | zh_TW |
| dc.description.abstract | This study examines the effects of mandatory sustainability reports on employee treatment. Previous research has explored the impacts of both mandatory and voluntary disclosure of sustainability reports, but this research focuses specifically on the consequences of mandatory disclosure in Taiwan, where certain limited companies have been required to disclose CSR reports since 2014. While mandatory disclosure can reduce information asymmetry, it may also result in adverse employee behaviors. The empirical findings of this study demonstrate that companies subject to mandatory sustainability reporting enhance their employee treatment. This result remains robust even after examining dependent variables such as the number of employees with disabilities, employee turnover rate, and average salary. Additionally, this research identifies a positive relationship between employee treatment and innovation. Overall, the findings suggest that companies compelled to disclose sustainability reports not only improve employee treatment but also experience enhancements in innovation. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-09T16:05:16Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-09T16:05:16Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
中文摘要 ii Abstract iii Table of Contents iv List of Table vi 1 Introduction 1 2 Regulation of Sustainability Reports in Taiwan 6 3 Literature Review 8 3.1 Literature of Disclosure of Sustainability Reports 8 3.1.1 Positive Effects: Mandatory Disclosure 9 3.1.2 Negative Effects: Mandatory Disclosure 13 3.1.3 Positive Effects: Voluntary Disclosure 14 3.1.4 Negative Effects: Voluntary Disclosure 16 3.2 Employee Treatment 16 3.2.1.1 Determinants of Employee Treatment 16 3.2.2 Literature of Employee Treatment 18 3.2.3 Positive Effect: Employee Treatment 20 3.2.4 Negative Effect: Employee Treatment 22 4 Hypothesis Development 24 4.1 Mandatory Disclosure of Sustainability Reports and Employee Treatment 24 4.2 Mandatory Disclosure of Sustainability Reports and Real Behaviors 26 4.3 Employee Treatment and Innovation 27 5 Research Design 29 5.1 Variable Constructions 29 5.2 Main Research Design 32 5.2.1 Difference in Difference 32 5.2.2 Test for H1 33 5.2.3 Test for H1a 34 5.2.4 Test for H2 34 6 Empirical Results 36 6.1 Data and Sample Collection 36 6.2 Descriptive Statistics and Correlations 36 6.3 Regression analysis for H1 37 6.4 Regression analysis for H1a 37 6.5 Regression analysis for H2 38 7 Conclusion 39 References 48 Appendix 1: Variable Definitions 54 Appendix 2: GRI Standard - Social Topic 55 Appendix 3: Practical Examples of GRI Social disclosure 57 | - |
| dc.language.iso | en | - |
| dc.subject | 員工待遇 | zh_TW |
| dc.subject | 強制揭露 | zh_TW |
| dc.subject | 永續報告 | zh_TW |
| dc.subject | 創新 | zh_TW |
| dc.subject | 全球永續性報告協會 | zh_TW |
| dc.subject | Sustainability report | en |
| dc.subject | Mandatory disclosure | en |
| dc.subject | Innovation | en |
| dc.subject | Employee treatment | en |
| dc.subject | Global Reporting Initiative | en |
| dc.title | 強制性永續報告揭露對員工待遇及創新之影響 | zh_TW |
| dc.title | The Effects of Mandatory Sustainability Reports on Employee Treatment and Innovation | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 吳淑幸;蔡元棠 | zh_TW |
| dc.contributor.oralexamcommittee | Shu-Hsing Wu;Yuan-Tang Tsai | en |
| dc.subject.keyword | 員工待遇,永續報告,強制揭露,創新,全球永續性報告協會, | zh_TW |
| dc.subject.keyword | Employee treatment,Sustainability report,Mandatory disclosure,Innovation,Global Reporting Initiative, | en |
| dc.relation.page | 58 | - |
| dc.identifier.doi | 10.6342/NTU202301907 | - |
| dc.rights.note | 同意授權(全球公開) | - |
| dc.date.accepted | 2023-07-24 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| Appears in Collections: | 會計學系 | |
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| ntu-111-2.pdf | 1.87 MB | Adobe PDF | View/Open |
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