| Summary: | 碩士 === 東吳大學 === 會計學系 === 106 === The issue of environmental protection is an indispensable condition for the capital market in recent years and it caused by climate change, environmental pollution. Enterprises are supposed to have a coexistence and development with the natural environment.
This study deduces 12 sub-hypothesis from three hypothesis and establishes an empirical model, with OLS multiple regression to empirical analysis, and through the incremental test using the Poisson regression, Probit Model for testing. Discussing the impact of company governance and corporate social responsibility on the number of environmental penalty and fine amount. This study measures the company governance mechanism through the environmental protection punishment information provided by the Taiwan Economic Times (TEJ) and data related to company governance, and measures corporate social responsibility through data from the Market Observation Post System (MOPS) and the Corporate Social Responsibility (CSR). This study period is from 2012 to 2016, for Taiwan listed companies have proceeded to expose the corporate social responsibility report, and the total number of samples is 887. Using the above two regressions execution, results all show different degrees of significance, the incremental test reinforces the interpretation of multiple regression of OLS.
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