家族企業、女性董事與外資持股，對企業社會責任治理之影響

"The Impacts of Family Firms , Female Directors and Foreign Shareholder on Governance of Corporate Social Responsibility"

"企業社會責任(corporate social responsibility, CSR)議題逐漸受到關注。公司要擁有良好的 CSR 績效，需要一套能推動 CSR 的 CSR 治理架構。CSR 治理的重點之一是公司應該設置 CSR 專職單位來履行 CSR。本研究探討 CSR 治理的決定因素，探討家族企業、女性董事與外資持股是否影響公司設置 CSR專職單位以及 CSR 專職單位是否召開會議來檢討 CSR 運作情形。本研究樣本為我國 103 年至 107 年上市（櫃）公司，共計 8,187 筆公司年觀察值。迴歸結果顯示，女性董事比例越低，公司越傾向設置 CSR 專職單位，控制型態非為家族企業及外資持股比例越高，CSR 專職單位越傾向召開會議。另外本研究亦發現，女性董事比例對公司設置 CSR 專職單位之負向影響，只發生於電子產業，非電子產業並無此負向影響。"

"Corporate social responsibility (CSR) has become an important issue. The company needs a good CSR governance to get good CSR performance. In order to strengthen CSR governance, the company should set up a dedicated unit to operate for CSR. This study specifically uses family firms, female directors and foreign shareholdings to explore whether it will affect the company's establishment of the dedicated unit for CSR and whether CSR unit will meet to review the operation of CSR. Using a sample of listed companies in Taiwan during 2014 to 2018, for a total of 8,187 observations, the results of this study are: The lower the percentage of female directors, the company will more tend to establish CSR dedicated units. While the company is not a family firm and the percentage of foreign shareholdings is higher, CSR dedicated units tend to hold a meeting. In addition, we find the negative impacts of female directors on CSR governance exists only in electrical industry."