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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

以風格分析法分析社會責任型共同基金之報酬率

黃民志 Unknown Date (has links)
近年來各大企業與民眾對於企業社會責任(CSR)之態度愈見積極,社會責任投資(SRI)亦於歐美市場上蓬勃發展,尤其以社會責任共同基金成長最為迅速。本文除了對社會責任投資之發展、策略做一敘述外,亦以Sharpe所提出之報酬率風格分析方法(Return-based Style Analysis),分析社會責任共同基金與一般型共同基金報酬率受各資產風格影響之差異。我們除了檢驗傳統的大型、小型股與成長、價值型股風格外,還引入了兩種社會責任投資指數代表社會責任投資風格。結果發現,社會責任投資共同基金和一般型基金相比下,社會責任基金之報酬似乎更偏重於受大型股報酬影響;但社會責任共同基金之報酬率受傳統資產分類風格之影響情形,在統計上並不顯著異於一般型共同基金;而就超額報酬 而言,社會責任基金之 較一般型基金來得高,然而兩者間之差距並不顯著且均為負值。然而我們發現,除了傳統的資產分類外,社會責任基金之報酬確實受社會投資風格顯著地影響,此外,BMS(KLD Broad Market Social Index)較DJSI(Dow Jones Sustainability United States Index)為一更全面性、亦更能鑑別社會責任基金報酬率風格之社會投資指數。 / For seeing that corporations and consumers are getting serious about Corporate Social Responsibility (CSR) and Socially Responsible Investing (SRI) is gaining its popularity in Europe and United States, this dissertation focuses on this subject, especially SRI mutual funds. In the paper we describe the development and strategies of SRI, and we also apply William F. Sharpe's method of return-based style analysis to assess SRI and regular fund performances. Apart from traditional capitalization and growth/value-oriented style indices used in style analysis, we also use two SRI indices to represent the style of SRI. We found that SRI fund returns seem to be more affected by large-cap stock returns than conventional fund returns, and SRI funds also have bigger alpha than conventional ones, but there is no significant different between style configurations of two type of funds either. However, we are confident that SRI mutual funds do have a special investing style that explained best by SRI indices. And we found that KLD Broad Market Social Index is a better index of indicating the SRI style than Dow Jones Sustainability United States Index.
32

企業決策之「事前諸葛」:儒家「道德的形上學」對企業策略之實用性展示

林信豪 Unknown Date (has links)
首先,在對認知能力的反省中,可清楚明瞭當今所有決策分析工具與架構根本不具「先見之明」,即無「事前諸葛」之實。遂由中國儒家哲學探究本論文之研究目的-「為何至誠之道可以前知?」 在第二章、第三章中,由康德對於認知能力反省,指出感性(sensibility)與知性(understanding)不能應用於「物自身」(物之在其自己、物的本來面目),只有「智的直覺」才能覺之「物自身」,但康德以實踐理性要求「上帝存在」與並把「智的直覺」交給祂,此一作法卻有相當的情識作用,並非理性所至。遂依牟宗三先生疏導康德哲學,以中國儒家哲學為進路,肯認與證明「道德心的發用」就是「智的直覺」,並在道德理性的視域與遍潤下,說明「道德的形上學」之義理,同時強調「內容真理」的重要性。 / 在第四章中,指出智慧與知識在層次上之差別,並以「德性之神明」給予「術數」一大中至正的安排。同時,指出「道德」是最高者,因圓聖者的神聖化境,即是人類的最高企向-最高善(圓善、德福一致),真實地朗限於生命中,亦即「全吉而無凶,全善而無惡」的真實化,圓聖之智慧必通化一切、順正一切,使天地萬物充實飽滿而有光輝。術數絕非首也! 在第五章中,展露「企業決策之『事前諸葛』」的絕對普遍性即是「道德」的絕對普遍性。在「攝物歸心,以心宰物」或「以虛運實」的儒家實踐智慧中,當今一切知識與工具都能被妥善地使用! 實際上,在本研究的步步開展中,即能明白智慧與知識兩層,而當明澈這兩層後,遂見得兩者完全統歸於道德理性的發用與開展中。故本研究給予知識一適當安排,並使後進學子不迷失於現世五花八門的知識中,而此本是當今知識份子的分內事罷了。 / 而若真要美言其名,本論文可謂依康德哲學第一批判與第二批判而建,並順牟宗三先生疏導康德哲學將「智的直覺」還諸於天下人的「道德心之發用」而立,此即繼承儒家 先聖先賢的傳統智慧也。在此,「建立」二字,絕非意謂本文「超越」古今聖哲!「建立」者乃「重複即是創造」之謂,重複於儒家古典智慧,同時亦是開創其智慧內蘊於當今之世。要之,學問本有其根而不能亂也。本文根本不及古今聖哲之千萬分之一! 此乃坦白真誠之言。
33

企業社會責任與營運績效分析:兩層級資料包絡分析法之應用

黃建銘 Unknown Date (has links)
自從企業社會責任(Corporate Social Responsibility,CSR)的概念被提出以來,至今已經受到全球廣泛地注視,更儼然成為一個所有社會中皆不可抹滅的重要課題。台灣伴隨著經濟的發展,對生活水準與環境品質的要求也隨之提升,因此人們開始注意到環境是需要被改善的,然而企業社會責任便是改善的作為之一,近年來企業社會責任在國內才開始逐漸地受到重視,而企業也開始逐漸地會去關注到這個面向。在國外存在不少探究企業社會責任表現對企業績效(銷售額、營業收入)影響的文獻,而其中大多數文獻所作的實證分析結果都顯示了企業社會責任的表現對企業本身的績效是會帶來正面幫助的,相較之下國內關於探討企業社會責任表現對企業績效影響的文獻卻是十分地稀少,因此本文研究想要藉由兩層級資料包絡分析法(Two-level DEA)的應用來探討國內企業的企業社會責任表現對企業本身績效的影響究竟為何?本文研究以台灣19家大型製造業為例,特別將企業社會責任表現納入企業產出的投入項之中,希望利用此方法的應用所得到的效率值差異,分析企業社會責任表現高低對企業產出效率的影響程度,而能進一步瞭解企業社會責任表現與企業績效的關係。
34

企業社會責任與企業財務績效、高階經理人薪酬結構之關聯性分析

陳姿伶 Unknown Date (has links)
本研究主要探討,企業社會責任這個議題,是否能跳脫傳統從企業道德﹝business ethics﹞的角度,以更實用性的思考,結合企業所最為關心的經濟利益考量,成功地說服企業用更主動積極的方式從事與企業社會責任相關的決策與投資活動。為了達成該研究目的,本研究採用由道瓊永續性北美指數2005-2007連續三年評選入榜的企業為研究標的,觀測其財務績效相關指標是否明顯優於其餘未入榜的企業。而在現今許多所有權與經營權分離的企業當中,如何成功地降低待理問題,使高階經理人能將組織長遠永續發展的目標結合自身利益,為股東與其他利害關係人帶來最大的利益是本研究第二個探討的議題。藉由分析S&P execucomp資料庫2005-2007年的資料,本研究從高階經理人的年度薪酬資料,去了解企業社會責任執行佳的企業是否在薪酬結構的設計上有不同的設計。資料分析結果顯示,連續三年評選進入道瓊永續性北美指數的企業,其公司成長性顯著優於未入榜的企業;而主要與企業短期績效表現連動的薪酬制度──紅利,其所佔比例越高,將誘使高階經理人挪用於其他能創造短期財務績效的投資活動,長遠來看,將不利於公司企業社會責任活動的執行與發展。 / The goal of this study is to examine whether business performance is affected by the adoption of practice included under the term of “Corporate Social Responsibility (CSR).”To achieve this goal, the relation between CSR and some accounting or market indicators are analyzed and the existence of significant difference in performance indicators between North American firms that have adopt CSR and others that have not is also examined. Besides, this study takes a further step to explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives. The Dow Jones Sustainability Index- North America is used for distinguishing firms that constantly comply with CSR practice for 3 years (2005-2007) from the rest. Empirical analysis supports the conclusion that differences in performance exist between firms that belong to the DJSI-North America (doing CSR good) and the rest (not doing CSR good). Moreover, the bonus of executive compensation has significant negative relationship with CSR. This finding implies that the compensation linking to short-term performance provides no incentives to executives for doing CSR which has long-term benefit for firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms.
35

企業社會責任與公司銷貨收入之關聯性 / Relevance of Corporate Social Responsibility and Corporate Sales Revenue

羅慶棠, Lo, Ching Tan Unknown Date (has links)
本研究主要探討公司投入企業社會責任(Corporate Social Responsibility, CSR),以及發生相關負面事件(Corporate Social Irresponsibility, CSIR)時,對於企業營收的影響,亦即消費者是否會因為企業對社會所產生的正、負面影響,來改變其商品購買意願。 最終,研究結果顯示,整體而言,企業投入CSR能影響銷貨的效果有限。然而,當企業的社會表現有所提升時,可以刺激未來銷貨成長,顯示兩者間存在比率以及因果上的正向關係,與「權益相關人理論」(Stakeholder Theory)的說法相符。另外研究結果也發現,相較於生產成本面,CSR主要可以藉由提升銷貨收入來影響財務績效,值得注意的是,此效果會隨著時間經過而產生遞減。 / This study examines whether the sales revenue of firms engaging in Corporate Social Responsibility (CSR) or related adverse events (Corporate Social Irresponsibility, CSIR) occurs. That is, whether consumers will base on the CSR record of business to make them change their purchase intention. Finally, we find that the effect of Corporate Social Responsibility to corporate sales revenue is generally limited. However, when corporate social performance has been improved, it can stimulate future sales growth rate, and it also shows that the positive cause and effect relationship between Corporate Social Responsibility and sales revenue, and the result is consistent with the "Stakeholder Theory ". Furthermore, we also find that CSR can enhance financial performance by sales increased rather than reducing cost of production, and it is worth noting that this effect will bring about ‘diminishing marginal return’ as time pass through.
36

兩岸直銷業實行企業社會責任之比較 —以安利中國為例 / A comparative study on the practices of corporate social responsibility in direct selling industry between China and Taiwan — the case of Amway China

陳良志, Chen, Liang Chih Unknown Date (has links)
直銷進入中國近20年,因為中國特殊法規環境,造成多數的中國消費者對直銷抱有一種懷疑的態度。但是近年來不少中國直銷企業,投入相當程度資金與人力在參與慈善公益和社區責任,形成以『參與社會公益為榮』,以『履行社會責任為傲』的行業風氣,進而大幅度提升中國直銷企業的社會形象。如此不僅有利於中國直銷長期持續的發展,並且中國直銷企業在實行企業社會責任作法,對於台灣直銷企業在深耕台灣本土市場或進軍大陸市場,具一定參考作用。 本研究以中國直銷標竿企業作為主要研究分析對象並以世界公認全球永續報告書綱領比較兩岸直銷企業在實行社會責任的差異,以發現標竿企業實行社會責任的特色並歸納其在中國成功實施企業社會責任九個關鍵因素 : 一、提升企業倫理境界,樹立社會責任理念。 二、將企業社會責任納入企業的發展戰略。 三、專職企業社會責任執行單位與企業社會責任發展平臺設置。 四、建立擁有企業獨特優勢與競爭特色的志願者服務隊伍。 五、保證產品與服務品質是最基本的社會責任。 六、制定完善的消費者保障制度。 七、掌握產品與顧客獨特優勢,舉辦適合自身企業文化的公益活動。 八、尊重中國傳統文化和中國政府。 九、積極宣傳企業社會責任或社會慈善履行情況。 / There are almost 20 years after Direct Selling commenced in China, due to complicated and restricted regulatory issues, the image of Direct Selling is always being argued and the perception of consumer is disadvantage for the development of Direct Selling in China. Recently some of Direct Selling companies have heavily involved corporate philanthropy and social responsibility, which are very instrumental for securing the recognition of general public today and enhancing the sustainability of the Direct Selling development in future in China. Furthermore, the experiences on the Corporate Social Responsibility of the Direct Selling in China are the best practice for penetrating the domestic market in Taiwan and new development in the Mainland China. It is applied to compare the planning & execution of Corporate Social Responsibility through Global Reporting Initiative between Taiwan and China : analyze the unique features of benchmark company of Direct Selling in China we select and find its comparison with Direct Selling companies of Taiwan and summary the 9 key success factors of the implementation of Corporate Social Responsibility as following : 1. Elevate the standard of business ethic and build the concept of social responsibility. 2. Select the Corporate Social Responsibility as one of the corporate strategies. 3. Develop the dedicated organization & platform for the execution of Corporate Social Responsibility. 4. Build the unique features and core competences of volunteer taskforce within Distributor/Employee. 5. Ensure the product-guarantee and service-quality are the basic of social responsibility. 6. The establishment of full consumer protection system. 7. Conduct the best corporate philanthropy activity in connection with unique features of product & customer and corporate culture. 8. Respect Chinese culture & custom and China government. 9. Promote the execution & results of Corporate Social Responsibility or Corporate Philanthropy.
37

論農業產業化與農民福利之衡平-以企業社會責任與社會企業之角度來探討 / How to balance interest between agriculture industry and farmers

羅曉嵐, Lo, Hsiao Lan Unknown Date (has links)
傳統上農民靠天吃飯的特性造就其所得收入的不穩定進而威脅其生存,因此政府在農民福利上加以著墨,希望藉由品種改良、福利金的發放、直接的現金補助與間接的行銷、運輸等補助提升農民生活水準,然而在對農企業的資源投入上則相形較少,因其追求利潤極大化的本質與政府增進農民所得及福利、提高農民生活水準之農民政策目標相背離,因此政府在農企業輔助上多持有保留態度,也因如此造成台灣農企業無法國際化營運、規模亦無法擴大的原因之一;除此之外,政府脫離市場機制,無限制補助的結果更造成其本身財政上的吃緊。農業是由農民、政府與農企業三方面所共同構成的,因此在政策的制定上亦應全盤考量三方的利益衡平,本論文嘗試從根本面來探討三方的利益關係,利用企業社會責任的施行與社會企業的成立,來連結與整合三方利害衡平。舉釀酒葡萄產業為例,點出產業發展與農民福利政策的矛盾,經對比法國釀酒葡萄產業,說明企業社會責任與社會企業對台灣該產業的重要性,再透過美日大廠其施行企業社會責任與社會企業建立的個案分析,了解國外施行方式與達成結果,結果顯示企業社會責任的施行與社會企業的建立確實能達到照顧農民同時發展產業的目標,且因維持市場機制自由運行的結果,政府亦能做最有效率的資源分配,並將外大廠的施行方式嘗試應用於台灣釀酒葡萄產業,針對菸酒公司如何在照顧農民的同時達到企業發展部份提出建言,同時對政府與整個產業提出改善方法,證明企業社會責任與社會企業無非是一項解決農業產業化與農民福利衡平之有效工具與方向。最後提出政府照顧農民的目的與終旨的反思,農民的定義為何?農民真的是弱勢嗎?怎樣的農民才能納入政府輔導的範圍中。在農民、企業、大眾或其他利害團體的眼中政府作到怎樣的程度算照顧?是否過多還是不足,政府該如何衡平照顧農民的公益性角色與發展農企業的商業性角色。農民不是皆是弱勢,政府可透過支持企業社會責任與社會企業的發展,將農民由弱勢變強勢,透過產業化的發揮提升產業附加價值,使農民能小兵立大功,轉變社會對農業的認知。 / Sustainable development is a crucial factor when concerning industry development. When all the interests between all interested parties have been met can start to be considered sustainable development. The thesis started with imbalanced status among the government, vine growers and the winery, agribusiness, of wine industry in Taiwan. Wine growers in Taiwan were considered to be the disadvantaged; lots of subsidies came into the group accordingly. The government even asked agribusiness, typically TTL, gave a lot of allowance and promises to those people ”in need” regardless of the ability of the business can deal with those unneeded vine in market. The imbalance exists and the gap increases; the industry totally goes beyond the rule. As a result, the status has to be changed. The thesis suggests CSR and SE idea can heal the gap. By saying that, the thesis starts to prove why CSR and SE work, especially in Taiwan by comparing with wine industry in France. Based on this foundation, the thesis was then followed by looking at how other big businesses do on CSR and how SE helps to solve social problem as it claimed. With above information, the thesis moved on to its main part, suggestion to TTL and the whole industry. Find a solution to balance all the interested groups and to achieve sustainable development for all sectors in the industry. In conclusion, the thesis raised an urgent to reexamine the purpose of social benefit policy for farmers based on imbalance status. Overall, the thesis was written to raise a question and suggest a solution.
38

臺灣企業博物館與企業社會責任相關性之研究

林涵柔 Unknown Date (has links)
本文主要探討企業博物館與企業社會責任相關性之研究。欲了解企業如何藉由企業博物館的成立達成企業的使命目標及發揮更多元的企業社會責任,研究內容包括企業博物館可實現的企業社會責任項目、發展現況、特色介紹、優劣勢以及企業博物館的未來展望與建議。本文對企業博物館的定義,廣義上指(1) 博物館為企業體或相關機構所成立(2) 博物館內主要包含企業的歷史、資料、文物、產品或經營者理念等與企業體相關之有形或無形的展示品(3) 為社會大眾自由參觀之公開場合。狹義的企業博物館限指非營利機構者,也是本文研究的主要對象。企業社會責任本文定義為:企業要做到利潤、回饋、教育、發展、能促使社會價值總體提升。在了解企業博物館及企業社會責任的內涵後,本文使用的研究方法有(1) 文獻分析法(2) 結構性訪談,除了對文獻做檢閱外,也針對國內七間企業博物館做實地訪查與訪談。本文從企業社會責任等相關文獻,整理出評估的指標,對企業博物館的企業社會責任項目內涵作詳細的分析外,也綜合專家訪談經驗提出研究發現與建議。   本文發現如下: (1) 企業博物館身負重要的社會教育責任、文化責任,應努力維護及發揚。 (2) 企業博物館在傳播產業知識上貢獻良多,但更應精益求精。 (3) 企業博物館為博物館經營注入新的企業精神及創新能力。 (4) 企業博物館可發展為企業的職場訓練所,培養員工對企業的認同感向心 力。 (5) 現行企業博物館在專業管理上仍然不足,未完全發揮博物館的基本功能。 (6) 企業博物館易受企業體的波動而面臨經營不穩的問題。 (7) 臺灣目前尚缺乏健全的企業博物館發展機制。 針對企業博物館營運參考與後續研究,本文建議: (1) 企業博物館應注重專業管理及博物館基本功能的發揮。 (2) 企業博物館應建立完善的經營機制,朝永續經營目標努力。 (3) 企業博物館可結合大學或其他學術機構來增進產業知識或博物館研究功 能。 (4) 政府應妥善立法,規劃企業博物館產業的相關法規及輔導其健全發展。
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台灣企業社會責任之保險價值 / The insurance value of corporate social responsibility in Taiwan

張智媛, Chih-Yuan, Chang Unknown Date (has links)
本研究探討實行企業社會責任(Corporate Social Responsibility, CSR)之公司,相對於未實行企業社會責任之公司,在面對負面事件時,是否有受到較小程度之負面衝擊,亦即企業社會責任之實踐是否為公司帶來類似保險作用之保障價值。 本研究以2005年至2010年為樣本期間,台灣上市、上櫃公司為分析對象,取得負面事件樣本點共791筆。藉由計算負面事件前後之收盤股價變動率,與事件研究法(Event Study)之負面事件累積異常報酬,來評估公司所面臨之負面事件衝擊程度。此外,並進一步將整體樣本依公司特性與負面事件型態予以區分為各種子樣本,以探討於不同情況下,公司實行企業社會責任所帶來之保險價值是否有所不同。 本研究實證結果發現,台灣企業實行企業社會責任確實能為企業提供防禦負面事件衝擊之保護作用,產生保險價值。此外,實證結果並指出企業社會責任能為高無形資產公司及安全型負面事件帶來更高之保險價值。 / This paper intends to study the impact of Corporate Social Responsibility (CSR) on protecting the decline in shareholder value for firms encountering negative events, i.e., the insurance value. This thesis uses a sample of 791 negative events disclosed during years 2005-2010 from TEJ database to examine whether CSR has insurance value for the public firms in Taiwan. Furthermore, the data are grouped into different subsamples according to firm characteristics and event types to examine the insurance value of CSR. The empirical results show that CSR does provide the insurance value for the firms in Taiwan when they encounter negative events. Besides, the empirical results indicate that CSR provides more insurance value for the high-intangible-asset firms and the safety-related negative events.
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企業社會責任的實踐挑戰:宏碁爭取列入道瓊永續性指數個案探討 / The implementation challenge of corporate social responsibility:case study of Acer's Striving to Enter DJSI component list

謝書書, Hsieh, Shu Shu Unknown Date (has links)
企業社會責任的實踐,已然成為當前企業經營的「顯學」,企業以永續經營為思考主軸,是企業經營時不能漠視的動力。同時,評量企業社會責任實踐績效的機制也應運而生。雖然還沒有一套評量方式可以放諸四海皆準,但是企業社會績效與企業財務績效的正向關聯,日益獲得國際社會的認同,追求企業永續經營的永續性指數量化指標,則成為檢視企業社會責任執行效益的評分卡。 本文以道瓊永續性指數(DJSI)成份股的評選機制,做為檢核企業社會責任實踐成果的工具,並以宏碁公司為探討個案,以價值鏈模式,分析宏碁從事企業社會責任的驅動原因,並進一步以道瓊永續性指數成份股的入選評量準則,探究宏碁企業社會責任的實踐現狀與該準則間之落差,繼而提出改善建議。期望有助於宏碁及台灣其他有志於入列道瓊永續性指數之企業,強化其企業社會責任的實踐績效。 / The notion of ``Corporate Social Responsibility`` (CSR) has come to fall into place as a driver to sustain any companies' growth. While there have been lacking well recognized criteria to assess performance of companies that put CSR into actions, it has been found that their associated financial performance frequently signals the efforts. As a result, whether to be able to be listed in publicly accessible financial sustainability indexes provides a convenient yardstick for the companies enforcing the notion. In this study, given a goal to be a component in the Dow Jones Sustainability Index (DJSI), we evaluate in depth why Acer, an international brand personal computer company, has been motivated to assume the CSR as well as pursue the goal. The value-chain model is applied to gauge the strength and weakness in managements presently facing Acer. Serving other Taiwanese companies equally well, our analyses contribute to identify various dimensions in the value chain on which the company could make good improvements.

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