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1 108/1 會計系 謝宜樺 副教授 會議論文 發佈 探討企業社會責任報告書交付確信之決定因素 , [108-1] :探討企業社會責任報告書交付確信之決定因素會議論文探討企業社會責任報告書交付確信之決定因素Explore the Determinants of Assurance on Corporate Social Responsibility Report謝宜樺; 陳芃諭企業社會責任;企業社會責任報告書;第三方確信;Corporate Social Responsibility;CSR Report;Assurance隨著企業社會責任(Corporate Social Responsibility, CSR)議題越來越受到重視,因此,越來越多企業利用第三方機構確信其CSR報告書,以解決利害關係人對CSR報告書中所揭露之績效資訊可信度的疑慮。 本研究以2014年至2017年出具CSR報告書之台灣上市櫃企業作為研究對象。首先利用邏輯斯迴歸分析法探討企業特徵及公司治理機制兩大要素與CSR報告書交付第三方確信的關係;並利用普通最小平方法 (Ordinary Least Squares, OLS)分析經四大會計師事務所(Big-4)確信與企業市場價值之關係。 實證結果顯示環境敏感性產業、企業規模、CSR報告書揭露程度、董事會規模、董事會獨立性、職位雙重性、永續發展委員會皆為企業交付確信之決定影響因素,但CSR報告書若經Big-4確信後,無法提高企業市場價值。zh_TW國內台北校園20190920~20190920是TWN2019穩懋當代會計碩士論文獎研討會台北市,台灣
2 103/2 財金系 黃健銘 助理教授 會議論文 發佈 Corporate Social Responsibility and Business Operations-An Empirical Analysis of Banking Industry , [103-2] :Corporate Social Responsibility and Business Operations-An Empirical Analysis of Banking Industry會議論文Corporate Social Responsibility and Business Operations-An Empirical Analysis of Banking IndustrySu, Hsin-Mei; Huang, Chien-Ming; Liao, Ting-Hueien_US國際淡水校園20150516~20150516是TWNThe 2015 International Conference in Management Sciences and Decision MakingNew Taipei City
3 107/1 國企系 鮑世亨 副教授 會議論文 發佈 台灣經濟倫理實務探討 - 台灣B型企業之成立與表現 , [107-1] :台灣經濟倫理實務探討 - 台灣B型企業之成立與表現會議論文台灣經濟倫理實務探討 - 台灣B型企業之成立與表現鮑世亨; 鄭秀端企業社會責任;財務績效;B型企業;倫理責任;第三方認證2018經濟倫理研究 企業永續經營企業社會績效(Corporate Social Performance;CSP)或企業社會責任(Corporate Social Responsibility;CSR)與財務績效(Financial Performance)間,無疑是學界討論企業社會責任時,最熱門的問題。即使是一個最熱門的問題,但在學界對企業社會績效或企業社會責任與財務績效間是否存在正相關,尚無一致性的結論。但由實務之發展而言,事實上與新古典經濟理論學家的預測相反,越來越多之公司履行企業社會責任,把企業社會責任舉措視為是公司的長期投資策略。但即便如此,近期世界各國之食安、環境汙染、金融危機之問題層出不窮。由此可見,即使是最先進、經濟發展最成熟的國家,或因資本主義與自由市場之意識形態,導致企業很難抱持全心全意具體實現企業社會責任之心態的缺憾,掛企業社會責任之名,行謀求公司私利之實的案例實不乏聽聞。畢竟只“給”(giving)而不求“有” (having)的心態,實在太違反人性的本質與直覺。我們這個社會的確需要建立更多的企業社會責任制度之基礎設施,但更重要的是,建立企業之倫理動機,讓企業真正發自內心誠意,徹底善意實施企業社會責任才是上策。經濟價值對於社會企業創業的可持續性和社會價值的創造至關重要。社會價值的創造往往與經濟結果密切相關,而經濟結果反過來又產生了社會企業家可以用來實現其主要使命的財政資源。所以本文從企業社會責任之法理層次為始,進而說明企業社會責任對產品競爭所產生之競爭優勢為終,嘗試說服企業接受“做好事” (doing the good)更能把“事做好” (doing well)之觀念。台灣自2008年金管會規定企業社會責任揭露之法則後,也積極推動獨立第三方之認證。以獨立第三方之認證而言,台灣現行亦認可許多第三方認證機構,並不單只有B實驗室之B型企業認證。但以台灣以中小型企業為主之經濟體,B型企業之認證其參與門檻低、參與成本低、社群成員多為國際知名企業且社群成員相互支持的心態相當活耀,對中小型企業以相對較低之成本,縮短學習曲線迅速與國際接軌而言,加入B型企業或許是一條捷徑。台灣獲得B型
4 106/2 財金系 許信輝 講師 會議論文 發佈 Effects of Corporate Social Responsibility Disclosure on Information Asymmetry , [106-2] :Effects of Corporate Social Responsibility Disclosure on Information Asymmetry會議論文Effects of Corporate Social Responsibility Disclosure on Information Asymmetry許信輝2018 年管理科學與經營決策國際學術研討會en國際淡水校園20180519~20180519是TWNThe 2018 International Conference in Management Sciences and Decision Making淡水校園
5 105/2 國企系 孫嘉祈 副教授 會議論文 發佈 Exploring Key Factors and Strategies in Corporate Social Responsibility (CSR) for the hi-tech industry , [105-2] :Exploring Key Factors and Strategies in Corporate Social Responsibility (CSR) for the hi-tech industry會議論文Exploring Key Factors and Strategies in Corporate Social Responsibility (CSR) for the hi-tech industryChia-Chi Sun2017 MCDMen_US國際無20170709~20170714是CAN2017 MCDM加拿大
6 105/1 會計系 王貞靜 副教授 會議論文 發佈 Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China , [105-1] :Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China會議論文Corporate Social Responsibility and Real Activities Earnings Management: Evidence from ChinaFan-Hua Jung; Kai-hsin Lin; Chen-Chin Wang企業社會責任(CSR);盈餘管理;實質活動;政府政策企業永續發展與社會責任報告專刊暨論壇本文旨在檢視以政令推動企業履行社會責任的情況下,中國上市企業非自發性的投入社會責任活動,是否會影響其實質盈餘管理行為。實證結果發現,即使企業社會責任政策係屬強制遵循,整體而言,仍有助於中國上市企業的道德意識,提供與利害關係人維持良好關係之誘因,進而減少其實質盈餘管理的行為。然而,上述結論在國有企業中是相對弱化的,顯示國有企業對於企業社會責任活動的管理裁量權較低,經理人基於政治正當性而履行企業社會責任,並藉由社會責任活動來掩飾其自利及盈餘管理行為。最後,在控制企業社會責任的內生性下,本研究發現仍維持穩健。zh_TW國際無20160930~20160930是TWN企業永續發展與社會責任報告專刊暨論壇台灣大學
7 102/2 會計系 謝宜樺 副教授 會議論文 發佈 執行企業社會責任的前因後果之研究-以綠色智慧資本為干擾變數 , [102-2] :執行企業社會責任的前因後果之研究-以綠色智慧資本為干擾變數會議論文執行企業社會責任的前因後果之研究-以綠色智慧資本為干擾變數The antecedents and consequences of the implementation of corporate social responsibility- Green intellectual capital as a moderating variable謝宜樺; 李致翰企業社會責任;競爭優勢;綠色智慧資本;Corporate Social Responsibility;Competitive Advantage;Green Intellectual Capital2014年跨校聯合學術研討會應用科學暨管理思維與實務研討會zh_TW國內無20140523~20140523是TWN2014應用科學暨管理思維與實務研討會大同大學, 台北, 台灣
8 101/2 會計系 謝宜樺 副教授 會議論文 發佈 員工流動率、經營環境與企業社會責任之關聯性-以中國企業為實證 , [101-2] :員工流動率、經營環境與企業社會責任之關聯性-以中國企業為實證會議論文員工流動率、經營環境與企業社會責任之關聯性-以中國企業為實證The Relationship among Employee Turnover, Operating Environment, and Corporate Social Responsibility: The Evidence from China謝宜樺; 葉金成; 許育慈企業社會責任;員工流動率;中國;Corporate Social Responsibility;Turnover;China2013海峽兩岸經營創新、變革與挑戰學術研討會中國大陸在歷經改革開放後,轉型經濟所帶來的環境變動引發勞動市場重大變革;另一方面,企業社會責任的概念在中國萌芽,承擔社會責任已是多數企業刻不容緩的議題。結合以上概念,本研究擬從三個層次來探討影響員工流動率的重要決定因素,包括企業內部執行企業社會責任的程度、企業經營結果以及整體經營環境變動。 針對中國2008至2011年間發佈之企業社會責任報告書,以內容分析法進行評分作為企業社會責任中人力資源管理水準,並透過台灣經濟新報-中國模組及中國政府之各官方網站,以獲取所需相關變數資料。實證結果顯示在單獨考量企業經營結果、環境變動及企業社會責任中人力資源管理水準影響下,均對員工流動率造成顯著影響效果,且國營企業受影響程度高於民營企業;而企業社會責任中人力資源管理水準的導入確實能增加對中國員工流動率的解釋能力,且民營企業受影響程度明顯高於國營企業。 After China reform and opening, environmental changes resulting from economic restructuring caused labor movement. In addition, the concept of corporate social responsibility entered China, and become the most urgent business issues. Combining these concepts, this study intends to explore the impact of turnover, an important determinant
9 100/2 會計系 謝宜樺 副教授 會議論文 發佈 企業社會責任對消費者購買意圖之影響─以企業認同作為中介變數 , [100-2] :企業社會責任對消費者購買意圖之影響─以企業認同作為中介變數會議論文企業社會責任對消費者購買意圖之影響─以企業認同作為中介變數The Effects of Consumer's Perception of Corporate Social Responsibility on Purchase Intention – Treat Consumer-Corporate Identification as a Mediator謝宜樺; 楊運澄企業社會責任;消費者企業認同;購買意圖;Corporate Social Responsibility;Consumer-Corporate Identification;Purchase Intention2012會計趨勢與教育研討會-IFRS對經濟與法治之影響由於企業的獲利來自於消費者的購買,在消費者意識抬頭的今日,企業的行為若無法符合消費者的期待,消費者將不會進行購買行為,如今消費者在購買物品時不只是在意產品的品質以及價格,企業社會責任對於消費者購買行為有很大的影響。因此本研究使用問卷調查作為研究方法,將消費者企業認同當作中介變數,從最主要的利害關係人─消費者的觀點,探討台灣的消費者是否對於企業履行社會責任有所回應,對企業產生認同,進一步產生購買產品的行為。本研究探討消費者對企業社會責任的認知(經濟責任、法律責任、倫理責任與慈善責任)及消費者企業認同的相關性,以及對消費者購買意圖的影響。研究結果顯示企業社會責任對消費者企業認同與購買意圖有顯著正向影響,而消費者企業認同可以是企業社會責任對購買意圖的中介變數。 This study focuses on consumer behavior, because the corporate profits mainly come from the consumers' purchasing. If the action of enterprise meets consumer expectations, consumers would purchase their products. Consumers don’t only care about the quality and price of the product when they intend to purchase prod
10 103/2 企管系 張敬珣 副教授 會議論文 發佈 The effect of green organizational culture on green product innovation performance: the mediation role of corporate social responsibility , [103-2] :The effect of green organizational culture on green product innovation performance: the mediation role of corporate social responsibility會議論文The effect of green organizational culture on green product innovation performance: the mediation role of corporate social responsibilityChang, Ching-HsunBAI2015 Winter - Business and Informationen_US國際無20150204~20150206是USABAI2015 Winter - Business and InformationHawaii, USA
11 101/2 會計系 王貞靜 副教授 會議論文 發佈 The Implementation of Corporate Social Responsibility And Real Activity Earnings Management: Perspective of Policy Mandates , [101-2] :The Implementation of Corporate Social Responsibility And Real Activity Earnings Management: Perspective of Policy Mandates會議論文The Implementation of Corporate Social Responsibility And Real Activity Earnings Management: Perspective of Policy MandatesFan-Hua Kung; Chen-Chin Wang; Chia-Ling Cheng; Kai-Hsun Lin2013 AFAANZ Conferenceen國際無20130707~20130709否AUS2013 AFAANZ ConferencePerth, Australia
12 101/2 會計系 孔繁華 副教授 會議論文 發佈 The Implementation of Corporate Social Responsibility and Real Activity Earnings Management: Perspective of Policy Mandates , [101-2] :The Implementation of Corporate Social Responsibility and Real Activity Earnings Management: Perspective of Policy Mandates期刊論文The Implementation of Corporate Social Responsibility and Real Activity Earnings Management: Perspective of Policy MandatesKung, Fan-Hua; Wang, Chen-Chin; Cheng, Chia-Ling; Lin, Kai-Hsun淡江大學會計學系tku_id: 000133924;Submitted by 繁華 孔 (kung@mail.tku.edu.tw) on 2015-04-20T02:49:09Z&#x0D; No. of bitstreams: 0;Made available in DSpace on 2015-04-20T02:49:11Z (GMT). No. of bitstreams: 0;2015-04-21 補正完成 by 何雯婷en國際20130707~20130709AUS2013 AFAANZ ConferencePerth, Australia<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101236</url></record></links>
13 102/2 會計系 孔繁華 副教授 會議論文 發佈 The Effects of Mandatory Corporate Social Responsibility Policy on the Asymmetric Timeliness of Earnings , [102-2] :The Effects of Mandatory Corporate Social Responsibility Policy on the Asymmetric Timeliness of Earnings期刊論文The Effects of Mandatory Corporate Social Responsibility Policy on the Asymmetric Timeliness of EarningsCheng, Chia-Ling; Kung, Fan-Hua淡江大學會計學系Made available in DSpace on 2015-04-20T02:46:01Z (GMT). No. of bitstreams: 0;Submitted by 繁華 孔 (kung@mail.tku.edu.tw) on 2015-04-20T02:46:00Z&#x0D; No. of bitstreams: 0;tku_id: 000133924;2015-04-21 補正完成 by 何雯婷en_US國際20140703~20140705JPN2014 International Conference on Business and InformationOsaka, Japan<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101235</url></record></links>
14 101/2 保險系 湯惠雯 副教授 會議論文 發佈 Corporate Social Responsibility and Firm Performance , [101-2] :Corporate Social Responsibility and Firm Performance會議論文Corporate Social Responsibility and Firm PerformanceChen, Roger C. Y.; Tang, Hui-Wen; Hung, Shih-WeiGraduate Institute of Finance and Banking, National Kaohsiung First University of Science and Technology;淡江大學保險學系;Graduate Institute of Business Management, National Kaohsiung First University of Science and TechnologyCorporate Social Responsibility Index; Hedge Portfolio; Stock Returns; Operating PerformanceWith the increasing importance of corporate social responsibility (CSR), stockholders are more concerned about the impact of firms’ CSR on operating performance. Using the inductance of 24 CSR rules, we construct a “Corporate Social Responsibility Index” as a proxy to measure the CSR performance at about 738 listed firms during the 2010 in Taiwan. A hedge portfolio that bought firms in the highest portfolio of the index (best CSR) and sold firms in the lowest portfolio of index (worst CSR) would have earned abnormal
15 102/1 財金系 謝宗佑 副教授 會議論文 發佈 Corporate Social Responsibility, Cost of Equity and Cost of Bank Loan , [102-1] :Corporate Social Responsibility, Cost of Equity and Cost of Bank Loan會議論文Corporate Social Responsibility, Cost of Equity and Cost of Bank LoanChang, Yuan; Hsieh, Chia-Hui; Wang, Tsung-Cheng; Hsieh Tsung-Yu淡江大學財務金融學系2013 年臺灣經濟計量學會年會=2013 Taiwan Econometric Society Annual Conferencetku_id: ; 000139709;Submitted by 宗佑 謝 (139709@mail.tku.edu.tw) on 2013-10-24T10:12:51Z No. of bitstreams: 0;Made available in DSpace on 2013-10-24T10:12:52Z (GMT). No. of bitstreams: 0;20131025 補正 by 陸桂英en國內TWN2013 年臺灣經濟計量學會年會=2013 Taiwan Econometric Society Annual ConferenceTaipei, Taiwan<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/92953</url></record></links>
16 100/2 企管系 張敬珣 副教授 會議論文 發佈 The positive effect of corporate social responsibility on green intellectual capital , [100-2] :The positive effect of corporate social responsibility on green intellectual capital會議論文The positive effect of corporate social responsibility on green intellectual capitalChang, Ching-hsun; Wang, Chu-ching; Wu, Kun-shan淡江大學企業管理學系corporate social responsibility (CSR); green intellectual capital; green human capital; green structural capital; green relationship capitalProceedings of BAI 2012, pp.A157-A181International Business Academics Consortium (iBAC); Academy of Taiwan Information Systems Research (ATISR)tku_id: 000140335; 000086511; 000112460;Submitted by 敬珣 張 (140335@mail.tku.edu.tw) on 2012-08-13T14:09:48Z No. of bitstreams: 0;Made available in DSpace on 2012-08-13T14:09:49Z (GMT). No. of bitstreams: 0;2014/09/20 補正 by 明瑋en國際20120703~20120705Chang, Ching-hsunYJPNThe 2012 International Conference on Business and Information (BAI 2012)Japan, Sappro<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77970</url></record><
17 100/2 企管系 吳坤山 教授 會議論文 發佈 The positive effect of corporate social responsibility on green intellectual capital , [100-2] :The positive effect of corporate social responsibility on green intellectual capital會議論文The positive effect of corporate social responsibility on green intellectual capitalChang, Ching-hsun; Wang, Chu-ching; Wu, Kun-shan淡江大學企業管理學系corporate social responsibility (CSR); green intellectual capital; green human capital; green structural capital; green relationship capitalProceedings of BAI 2012, pp.A157-A181International Business Academics Consortium (iBAC); Academy of Taiwan Information Systems Research (ATISR)tku_id: 000140335; 000086511; 000112460;Submitted by 敬珣 張 (140335@mail.tku.edu.tw) on 2012-08-13T14:09:48Z No. of bitstreams: 0;Made available in DSpace on 2012-08-13T14:09:49Z (GMT). No. of bitstreams: 0;2014/09/20 補正 by 明瑋en國際20120703~20120705Chang, Ching-hsunYJPNThe 2012 International Conference on Business and Information (BAI 2012)Japan, Sappro<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77970</url></record><
18 100/2 企管系 王居卿 教授 會議論文 發佈 The positive effect of corporate social responsibility on green intellectual capital , [100-2] :The positive effect of corporate social responsibility on green intellectual capital會議論文The positive effect of corporate social responsibility on green intellectual capitalChang, Ching-hsun; Wang, Chu-ching; Wu, Kun-shan淡江大學企業管理學系corporate social responsibility (CSR); green intellectual capital; green human capital; green structural capital; green relationship capitalProceedings of BAI 2012, pp.A157-A181International Business Academics Consortium (iBAC); Academy of Taiwan Information Systems Research (ATISR)tku_id: 000140335; 000086511; 000112460;Submitted by 敬珣 張 (140335@mail.tku.edu.tw) on 2012-08-13T14:09:48Z No. of bitstreams: 0;Made available in DSpace on 2012-08-13T14:09:49Z (GMT). No. of bitstreams: 0;2014/09/20 補正 by 明瑋en國際20120703~20120705Chang, Ching-hsunYJPNThe 2012 International Conference on Business and Information (BAI 2012)Japan, Sappro<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77970</url></record><
19 99/2 會計系 郭樂平 教授 會議論文 發佈 企業社會責任、盈餘管理及財務績效之關聯性-日本實證(Corporate Social Responsibility, Earnings Management and Financial Performance-Evidence from Japan) , [99-2] :企業社會責任、盈餘管理及財務績效之關聯性-日本實證(Corporate Social Responsibility, Earnings Management and Financial Performance-Evidence from Japan)會議論文企業社會責任、盈餘管理及財務績效之關聯性-日本實證(Corporate Social Responsibility, Earnings Management and Financial Performance-Evidence from Japan)郭樂平; Kuo, Lopin; 蘇曉凡; Su, Shiao-fan淡江大學會計學系文化大學會計系2011會計趨勢與教育研討會=2011 Accounting Trends & Education Conference,台北tku_id: 000133072;Submitted by 曉芬 游 (139570@mail.tku.edu.tw) on 2011-10-20T05:35:09Z No. of bitstreams: 0;Made available in DSpace on 2011-10-20T05:35:10Z (GMT). No. of bitstreams: 020110513~20110513<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64414</url></record></links>
20 100/1 會計系 郭樂平 教授 會議論文 發佈 Environmental Costs for Corporate Social Responsibility Programs under Activity-Based Costing , [100-1] :Environmental Costs for Corporate Social Responsibility Programs under Activity-Based Costing會議論文Environmental Costs for Corporate Social Responsibility Programs under Activity-Based Costing郭樂平; Kuo, Lopin; Tsai, Wen-hsien; Shen,Yu-shan; Lee, Pei-ling; Chen, Hui-Chiao; Huang, Chi-chou淡江大學會計學系American Accounting Association (AAA)2011 AAA Annual Meeting, 丹佛tku_id: 000133072;Submitted by 曉芬 游 (139570@mail.tku.edu.tw) on 2011-10-20T05:14:40Z No. of bitstreams: 0;Made available in DSpace on 2011-10-20T05:14:41Z (GMT). No. of bitstreams: 0en20110806~20110810<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64310</url></record></links>
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