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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80233完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林嬋娟(Chan-Jane Lin) | |
| dc.contributor.author | Yi-Hsuan Tseng | en |
| dc.contributor.author | 曾翊軒 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:02:59Z | - |
| dc.date.available | 2021-08-06 | |
| dc.date.available | 2022-11-24T03:02:59Z | - |
| dc.date.copyright | 2021-08-06 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-11 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80233 | - |
| dc.description.abstract | 本研究依據永續會計準則委員會(Sustainability Accounting Standards Board，簡稱SASB)商業銀行揭露準則，設計一套符合臺灣商業銀行業揭露實務之重大企業社會責任議題評分機制，以檢視臺灣商業銀行企業社會責任議題揭露與SASB揭露準則之落差，並透過此評分機制之得分數探討重大企業社會責任議題成效對於臺灣商業銀行之財務績效的影響。 本研究共蒐集25家商業銀行2018年與2019年之企業社會責任成效，以探討臺灣銀行業在企業社會責任揭露情形與SASB揭露準則之差異，並以得分數作為重大企業社會責任成效，進行OLS迴歸分析。實證結果顯示，臺灣商業銀行之揭露與SASB揭露準則之要求仍有落差，在多數揭露指標均未達到該項均分，顯示臺灣商業銀行可能在量化指標上揭露不足或是揭露不具可比較性。實證結果亦指出，重大企業社會責任議題成效對於商業銀行之財務績效具有正向影響，符合過去文獻之結論，然而當將重大企業社會責任議題區分為不同種類時，對於財務績效之影響亦各有不同。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:02:59Z (GMT). No. of bitstreams: 1 U0001-0807202118330600.pdf: 2294999 bytes, checksum: 90f694a8029b6b1b68e9fbc18c3038ba (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 口試委員會審定書 i 謝辭 ii 中文摘要 iii Abstract iv 目錄 v 圖目錄 vi 表目錄 vii 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 5 第二章 文獻回顧與假說 7 第一節 國際永續揭露準則的發展沿革 7 第二節 企業社會責任揭露與作為之關聯 13 第三節 企業社會責任成效與財務績效之關聯 14 第四節 重大企業社會責任議題與財務績效之關聯 17 第三章 研究設計 20 第一節 樣本與資料來源 20 第二節 企業社會責任揭露評分機制之設計 21 第三節 變數衡量方式 29 第四節 實證模型 35 第四章 實證結果 36 第一節 敘述性統計 36 第二節 評分結果分析 41 第三節 企業社會責任成效之影響實證結果 48 第五章 結論與研究限制 53 參考文獻 55 附錄A SASB商業銀行揭露準則 59 附錄B 年度差異各指標附圖 66 | |
| dc.language.iso | zh-TW | |
| dc.subject | 企業社會責任揭露 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 財務績效 | zh_TW |
| dc.subject | 永續會計準則委員會(SASB) | zh_TW |
| dc.subject | 銀行業 | zh_TW |
| dc.subject | 重大性 | zh_TW |
| dc.subject | Materiality | en |
| dc.subject | Financial performance | en |
| dc.subject | Cooperate Social Responsibility(CSR) | en |
| dc.subject | Sustainability Accounting Standards Board(SASB) | en |
| dc.subject | Bank | en |
| dc.subject | Cooperate social responsibility disclosure(CSR disclosure) | en |
| dc.title | 企業社會責任揭露品質及其對財務績效之影響：以臺灣商業銀行為例 | zh_TW |
| dc.title | Corporate Social Responsibility Disclosure Quality and its Effect on Financial Performance: Evidence from Taiwanese Commercial Banks | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 曾智揚(Hsin-Tsai Liu),張哲嘉(Chih-Yang Tseng) | |
| dc.subject.keyword | 企業社會責任,永續會計準則委員會(SASB),銀行業,重大性,企業社會責任揭露,財務績效, | zh_TW |
| dc.subject.keyword | Cooperate Social Responsibility(CSR),Sustainability Accounting Standards Board(SASB),Bank,Materiality,Cooperate social responsibility disclosure(CSR disclosure),Financial performance, | en |
| dc.relation.page | 67 | |
| dc.identifier.doi | 10.6342/NTU202101351 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-12 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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