The Determinants of Corporate Social Responsibility Practices

• Main Authors: Tzu-Chi Wang, 王子齊
• Other Authors: Yan-Shing Chen
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/93034813862507600019

碩士 === 雲林科技大學 === 財務金融系碩士班 === 99 === This paper examines the determinants of corporate social responsibility (CSR) practices. The sample is drawn from the CSR survey and award held by the CommonWealth Magazine and the Global Views Magazine in Taiwan during 2005 to 2009. I finds that firms with higher foreign institution ownership, more independent directors and supervisors, and greater market shares, engage in CSR more actively. Besides, firms in service industries are also more active in CSR than firms in non-service industries. On the other hand, firms with higher the deviation between controlling shareholder’s control right and cash flow right are less active in CSR activities.