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論文名稱(中文) 企業社會責任與非主管職務員工薪酬水準之關聯性
論文名稱(英文) The Relationship between Corporate Social Responsibility and Compensation Level of Non-supervisor Employees
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 108
學期 2
出版年 109
研究生(中文) 陳智華
研究生(英文) Chih-Hua Chen
學號 R87061480
學位類別 碩士
語文別 中文
論文頁數 48頁
口試委員 指導教授-楊朝旭
口試委員-黃炳勳
口試委員-周庭楷
口試委員-蔡柳卿
中文關鍵字 企業社會責任  非主管職務員工  薪酬水準 
英文關鍵字 corporate social responsibility (CSR)  non-supervisory employee  compensation levels 
學科別分類
中文摘要 為瞭解公司落實企業社會責任與公司非擔任主管員工薪酬水準的關聯性,本研究採用2018年度上市公司公布非擔任主管員工薪酬資料進行分析,期能提供實證方式分析被評定為具有企業社會責任成效的獲選公司,展現出來對於非主管職務員工的照顧,其薪酬應相對反應出合理水準之上。實證結果發現,企業社會責任獲獎公司其非擔任主管職務員工薪酬比較高,呈現顯著正向影響效果。此外,研究亦發現,企業社會責任績效相對好的公司愈能尊重員工的權利,與員工分享公司利潤提升員工薪酬。本研究進一步探討企業揭露愈高品質CSR報告書對其公司非擔任主管員工平均薪酬水準之關聯性,期能提供實證方式分析當企業揭露愈高品質CSR報告書,企業亦有愈好的員工福利品質,其對非主管職務員工薪酬相對較高,但經由本研究分析無法證實,企業揭露愈高品質CSR報告書對其公司非擔任主管員工平均薪酬存在關聯性。
英文摘要 To understand the relevance of corporations enacting corporate social responsibility (CSR) to the compensation levels of non-supervisory employees, this study analyzed the 2018 data on non-supervisory employee compensations published by listed companies, in order to discover through empirical analysis the fact that companies commended and awarded for effective corporate social responsibility (CSR) do take care of their non-supervisory employees, and correspondingly give compensations that are above reasonable levels. The empirical results confirmed that companies commended for effective corporate social responsibility (CSR) give higher compensations to their non-supervisory employees, indicating a significant positive effect. In addition, this study discovered that companies with comparatively good CSR performance can better respect the rights of employees, share with them the companies' profits, and increase their compensation levels. This study further explored the relationship between corporations publishing higher quality CSR reports and the average compensation levels of their employees, intending to discover through empirical analysis that when corporations publish higher quality CSR reports, they also provide their employees better benefits and award non-supervisory employees with higher compensation levels. However, the analysis in this study did not confirm a relationship between higher quality CSR reports published by corporations and the compensation levels of their non-supervisory employees.
論文目次 摘要 I
誌謝 IV
目錄 V
表目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第二章 文獻探討 5
第一節 企業社會責任 5
第二節 企業履行社會責任與員工之關係 10
第三節 員工薪酬相關文獻 12
第四節 假說發展 15
第三章 研究方法 18
第一節 資料來源及樣本取樣 18
第二節 實證模型與變數衡量 20
第四章 實證結果與分析 24
第一節 敘述性統計分析 24
第二節 相關係數檢定分析 28
第三節 迴歸分析 30
第四節 額外分析 34
第五章 結論與建議 38
第一節 研究結論 38
第二節 研究限制與建議 40
參考文獻 42
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