查詢結果分析
來源資料
頁籤選單縮合
題 名 | 企業社會責任報導策略之探討:整合新制度觀點與權力理論=A Study of CSR Reporting Strategy: Integrating Neo-Institutional Perspective and Power Theory |
---|---|
作 者 | 黃瓊瑤; 傅鍾仁; 林昱成; 劉朝昇; | 書刊名 | 臺灣管理學刊 |
卷 期 | 22:1 2022.02[民111.02] |
頁 次 | 頁21-43 |
分類號 | 490.15 |
關鍵詞 | 產業競爭; 新制度觀點; 權力理論; 企業社會責任; 報導策略; Industrial competition; Neo-institutional perspective; Power theory; Corporate social responsibility; Reporting strategy; |
語 文 | 中文(Chinese) |
DOI | 10.6295/TAMJ.202202_22(1).0002 |
中文摘要 | 高階管理者權力及產業競爭程度對於企業策略與永續發展決策扮演關鍵性角色,但其對企業社會責任資訊揭露影響討論較缺乏;本文除探討此兩種重要因素外,也把強制揭露的法規宣告納入,以同時分析個體面、產業面與總體面等三類因素,對公司CSR報導策略之影響。二元logistic迴歸模型實證檢測研究結果發現,處於低競爭產業中的組織,其CSR資訊揭露傾向被動和消極的態度,且當高階管理者權力愈大時,愈會強化組織採行此種CSR報導策略的傾向。 |
英文摘要 | Top Management's power and industrial competition play key roles in the decisions of corporate strategy and sustainable development. However, the existing literature has less discussed its influence on corporate social responsibility (CSR) information disclosure. In addition to discussing these two important factors, we also include the mandatory disclosure of regulations to analyze the impact of the micro, industrial, and macro factors on the company's CSR reporting strategy. This study used the binary logistic regression model for empirical testing. Results show that the firms in the low competitive industries have a passive and conservative attitude toward the revealing of CSR information. When the top management holds greater power, they are more likely to force their firms to adopt this kind of CSR reporting strategy. |
本系統中英文摘要資訊取自各篇刊載內容。