| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 103 === Abstract
Title of Thesis: The Impact of Corporate Social Responsibility Report and
? Audit Committee's Characteristics on Operating Performance
Student: Hu Mei Ying Advisor: Dr. Yu-Shum Hung Total Pages: 69
Key words: corporate social responsibility, the Audit Committee, operating performance
Abstract:
CSR is the world's increasing emphasis on the topic, in addition to the pursuit of corporate profits, environmental, social, should fulfill the role of citizen, so China in 1998 paying attention to the importance of advocacy of corporate governance, promote independent directors and audit committee. In view of happy business as more and more social concern: Ford Lio Ho won the Best Employer in Asia and women dream workplace, market-leading pay policy, the Commission staff bonus talent development, mentoring system, education and training, overseas work and training program employee incentives. Taiwan Semiconductor Benxin, year-end bonus, quarterly bonus, profit sharing, food court / cafe / health club (gym / snooker / billiards room / karaoke OK / badminton court / tennis / basketball court / rhythm classroom) / Transportation car / hostel / acupressure services. Therefore, in addition to pay attention to sustainable development of enterprises in this industry profits, pay attention to employee benefits, enhance the company's morale, attention to environmental protection, and pay for social care, so enterprises should fulfill the role of citizen, good corporate social responsibility
In this study, corporate social responsibility and the audit committee impact on the operating performance of the properties. The study sample for the 2007-2013 Taiwan listed (cabinet) of the company's audit committee has been set for the object, first of all discuss corporate social responsibility report released in relation to unpublished Corporate Social Responsibility Report is a more positive impact on business performance followed by further investigate the Audit Committee added feature, the size (number of members), activity (number of meetings), busy sex (part-time members of other company directors or business class) affect the relationship between CSR and business performance report was released or not between .
Positive results of this study show business publication Corporate Social Responsibility Report with respect to corporate social responsibility unpublished report, the impact on business performance as not significant. With regard to Audit Committee characteristic for Corporate Social Responsibility Report of the company, if the audit committee the larger, its next operating performance more good contains ROA, ROE, Tobin's Q. In addition, for disclosing corporate social responsibility report of the company, the number of audit committee meetings does not significantly improve corporate operating performance. Moreover, Audit committee members serve other directors or business class, its financial performance (ROA, ROE) does not have a significant influence, and then on the market performance (Tobin's Q) has a negative effect on resistance, it said in the busy members of the Audit Committee may not play effectiveness of their supervision.
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