An Empirical Study on the Relationship between Female Directors and Corporate Social Responsibility: The Impact of Family CEOs and Professional CEOs

• Main Authors: CHEN, YEN-LIANG, 陳彥良
• Other Authors: CHU, HSUAN-LIEN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/wsu24y

碩士 === 國立臺北大學 === 會計學系 === 107 === In order to encourage domestic enterprises to pay more attention on corporate social responsibility (CSR), it is important to analyze the factors that drive companies to invest in CSR, because by investigating these factors, we can understand how companies put CSR into practice. This study takes 2016 and 2017 as the research period. Excluding financial industry, the samples are selected from the Taiwan Sustainability Index (TWNSI) compiled by the National Taipei University. The empirical results show that the CSR performance of family business is better than non-family business. However, there is no sufficient evidence to support that the proportion of female directors or family managers can influence CSR performance. The influence of female directors on the CSR performance of non-family managers is not supported either.