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頁籤選單縮合
題名 | Mapping the Topography of Approaches to Corporate Governance by the Globalized Sportswear Industry=探討全球運動服飾產業之公司治理規範 |
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作者 | 楊維漢; 楊百川; Yeung, Wai-hon; Yang, Bai-chuan; |
期刊 | 輔仁民生學誌 |
出版日期 | 20061200 |
卷期 | 12:1 民95.12 |
頁次 | 頁129-157 |
分類號 | 489.76 |
語文 | eng |
關鍵詞 | 公司治理; 全球運動服飾產業; Corporate governance; Globalized sportswear industry; Nike; Adidas; Reebok; |
中文摘要 | Vinten(1998)認為公司治理的議題,可以溯源至“有限責任企業”觀念開始廣被接受的十九世紀時期。然而,接連爆發的全球性公司治理失誤,例如「安隆案」、「世界通訊案」與「霸菱事件」等,對社會所產生的嚴重傷害,又重新喚起社會大眾對當代公司治理相關議題之關注,促使美國快速通過了著名的沙賓法案(Sarbanes-Oxley Act);亦促使英國在2003年順利通過「新聯合守則」(New Combined Code)。這一波針對公司治理相關議題之重新思索,且次風潮仍持續在世界得各地熱烈的進行當中(Jeffrey, 2005; Yeung, 2005a; Yeung, 2005b; Yang and Yeung, 2006)。運動服飾產業既已是一個高度全球化的產業,極有可能會受到這一波重新思索公司治理之風潮所影響;唯相關的研究卻是付之闕如,容易導致全球運動服飾產業在重新思索公司治理規範時無所依據,故在學術與實務上,對全球運動服飾產業的公司治理規範的探討,自有其重要性與急迫性。本文首先說明近期全球性的公司治理失誤,如何對社會造成嚴重的傷害,此種種嚴重的傷害又如何重新喚起社會大眾對有效公司治理的關注;進而求證高度全球化的運動服飾產業,是否已受到這一波重新思索公司治理之風潮所影響,繼而對全球運動服飾產業在公司治理的規範進行探討。以在全球運動服飾產業中的代表性與影響力為原則,本研究選擇Nike、Adidas及Reebok的公司治理規範為研究標的,藉以釐清當代全球運動服飾產業如何規範其在公司治理方面之相關議題;並對產業未來在公司治理的發展方略提出建議。 |
英文摘要 | Vinten (1998) suggested that the corporate governance issue could be dated back to the nineteenth century when limited liability corporations started to emerge. However, recent worldwide corporate governance failures, such as Enron, WorldCom and Barings, have loaded unprecedented pressure for corporate governance in nowadays context. For instance, the enactment of the Sarbanes-Oxley Act in the USA and the renewal of the New Combined Code in 2003 in the UK, have all gathered considerable momentum (Jeffrey, 2005; Yeung, 2005a; Yeung, 2005b; Yang and Yeung, 2006). The sportswear industry, which is essentially highly globalized, is inevitably affected by the emergence of such new kind of shareholder activism. Nevertheless, very few researches have tried to examine the topography of their approaches to corporate governance. An inquiry into the topography of the approaches by the globalized sportswear industry for the benefit of corporate governance in the future is academically and practically essential. This paper started by demonstrating how worldwide corporate governance failure have urged the need for corporate governance in nowadays context; then affirmed that the sportswear industry which is essentially highly globalized is inevitably affected. An attempt to understand qualitatively the topography of approaches to corporate governance by the globalized sportswear industry was followed. Nike, Adidas and Reebok were selected as their representativeness as to the ‘Status Quo’ of corporate governance of the globalized sportswear industry. Furthermore, recommendations as to the topography of approaches to corporate governance by the globalized sportswear industry were suggested. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。