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| 心靈環保、企業社會責任與公司揭露與實踐永續發展目標之影響因素=Protecting the spiritual environment, corporate social responsibility and the determinants of disclosing and implementing sustainable development goals by firms | ||
| 作者 | 李啟華 (著)=Chihua Li (au.) |
|---|---|
| 出處題名 | 聖嚴研究：第十三輯=Studies of Master Sheng Yen Vol.13 |
| 出版日期 | 2020.11 |
| 頁次 | 365 - 408 |
| 出版者 | 法鼓文化 |
| 出版者網址 | https://www.ddc.com.tw/ |
| 出版地 | 臺北, 臺灣 [Taipei, Taiwan] |
| 資料類型 | 專題研究論文=Research Paper |
| 使用語言 | 中文=Chinese |
| 關鍵詞 | 心靈環保=protecting the spiritual environment; 企業社會責任=corporate social responsibility; 永續發展目標=suistainable development goals; 公司治理=corporate governance |
| 摘要 | 一九九二年聖嚴法師提出法鼓山的核心理念「心靈環保」，與之後提出的四種環保、心五四及心六倫，共成一個具有精神理念、具體作法及影響力的體系，也與企業社會責任（CSR）的概念相呼應。聯合國於二○一五年發布 17 項永續發展目標（SDGs），讓企業能在 CSR 目標設定及履行上有所依循。本研究探討心靈環保與 CSR 及 SDGs 間的呼應關係，也蒐集公司二○一七年 CSR 報告書中 SDGs 揭露情況與其實踐程度，探討董事會特質、股權結構及利害關係人等因素，是否影響公司揭露及實踐 SDGs。實證結果指出，當公司董事會獨立性高、董事持股質押比率低、員工人數多、公司規模較大及財務績效較佳時，較可能揭露 SDGs 相關資訊，且實踐程度較高；另與供應商的關係較緊密，其 SDGs實踐程度也較高；然而，當公司負債比率較高時，其 SDGs實踐程度較低。 Master Sheng Yen introduced the protecting spiritual environment (PSE), the core concept of Dharma Drum Mountain in 1992. The composition of Protecting the Four Environments, the Fivefold Spiritual Renaissance Campaign and the Six Ethics of the Mind is a sound system that includes concepts, practical guides and impacts. This system is in concert with the concept of corporate social responsibility (CSR). In 2015, the United Nations adopt the sustainable development goals (SDGs). That provide a guidance to help firms to set up CSR goals and direction of CSR implementation. This study investigated the consistence between PSE and CSR and SDGs, and collected disclosure levels of SDGs from the CSR reports of the year 2017 to measure firms’ CSR performance. Then this research investigated whether characteristics of the board of directors, ownership structure and responses of stakeholders affect the firms’ decision of the disclosure of SDGs. The empirical results indicated that when firms have higher independence of the board of directors, a lower rate of share collateralization by directors, more employees, a bigger firms’ size and better financial performance, they are more likely to disclose information of SDGs and implement a higher levels of SDGs. In addition, while firms have close relationships with suppliers, they had a higher implementing level of SDGs. However, firms that burden more liabilities achieve lower implementing level of SDGs. |
| 目次 | 一、緒論 366 二、文獻探討及假說建立 371 三、研究方法 384 四、實證結果 391 五、結論 399 參考文獻 401 英文摘要 407 |
| ISBN | 9789575988692 (平裝) |
| 點閱次數 | 508 |
| 建檔日期 | 2023.04.10 |
| 更新日期 | 2023.04.10 |
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