A Study of the Association between Corporate Social Responsiblity,Corporate Goverance Mechanisms and Environmental Information Disclosure

• Main Authors: Wei-Rong Zhen, 陳威戎
• Other Authors: Hou Ou-Yang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/71006571219856198409

碩士 === 崑山科技大學 === 企業管理研究所 === 102 === Every enterprise would be face with the pattern for sustainable development in the future. The large-scale enterprises are necessary to bear the social responsibilities which are regard more and more by the public for promoting their competitive. Therefore, the environmental information disclosure of corporate social responsibility is increasingly important. This study mainly based on the ROC Council for Sustainable Development to build "Corporate Environmental Performance and Sustainable Development Report Database" provides information, also refer to the "Best Corporate Citizenship Award", "corporate vision magazine Social Award "and the Taiwan Institute for Sustainable Energy Foundation" Taiwan Sustainability Reporting Award "in the list of winning companies, the use of content Analysis was rated. This study adpoted 7,888 listed companies during 2003 to 2011, as samples to explore the effects of obtain corporate social responsibility award and corporate governance mechanisms on environmental information disclosure. Empirical results show that obtain corporate social responsibility award has negative impacts on environment disclosure, voluntary and mandatory environmental information disclosure. But only mandatory environmental information disclosure reaches significant level. In Corporate governance mechanisms,both of board size and independent director ratio have significantly positve impacts on environment disclosure, voluntary and mandatory environmental information disclosure. Duality (chairman is also CEO) has significantly negative impact on environmental information disclosure, voluntary environmental information disclosure.