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學術研究

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112

童鈺喬

Yu-Chiao Tung

管理學院國際經營管理碩士學程
Master of Business Administration Program in International Business

淨零排放新聞報導中的企業環境責任敘事
Corporate Environmental Responsibility Narratives in Net-Zero Emission News Report
(in progess)

111

沈韋辰

Wei-Chen Shen

財務管理學系
Department of Finance

企業社會責任資訊揭露與市值 : 以錯誤估值分析

Corporate social responsibility disclosure and market value: Analysis by mis-valuation

Companies increasingly need to maintain a good brand through corporate social responsibility (CSR), and the Environmental, social, and governance (ESG) indicator has been developed to measure corporate effectiveness in CSR. In addition, the investor’s strategy is influenced by CSR, resulting in socially responsible investment (SRI). In November 2014, the Taiwanese government issued a regulation mandating some companies to submit CSR reports. Therefore, this study uses the difference-in-differences (DID) model to examine the impact of mandatory CSR disclosure on the market value of firms. Additionally, we further investigate the impact of ESG scores on mis-valuation.
The sample period is from 2011 to 2021, and the data we used was from Taiwanese-listed firms. This study aims to analyze whether the disclosure of CSR reports by companies subject to regulation affects market value and whether the impact of ESG information on market value will cause mis-valuation.
Our result shows a significant positive impact on the regulated companies’ market value after the policy’s implementation. In addition, ESG scores also have a positive impact on mis-valuation indicators. Further analysis shows that the impact came from undervalued groups. This indicates that the improvement of ESG will reduce the degree of undervaluation, and the market value will move closer to the true value. We suggest that companies should provide CSR information and improve ESG so that the company’s market value is not undervalued. Investors should consider corporate CSR status and not be overly optimistic about companies with high ESG scores.

111

黃亮凱

Liang-Kai Huang

財務管理學系
Department of Finance

企業生命週期引入階段參與CSR行為之探討-以美國上市櫃公司為例

Exploring Corporate Social Responsibility Behavior in the Introductory Stage of the Corporate Life Cycle- An Empirical Analysis from U.S. Listed Companies

Over the last few decades, corporate social responsibility (CSR) has become not only a global trend, but also a topic actively discussed in academia. Using a sample of 2,701 U.S. listed companies with 23,230 observations between 2000 and 2018, this study examines the relationship between the introductory stage of the corporate life cycle and CSR. The results show that firms at the introductory stage tend to invest in CSR activities to enhance their reputation and brand visibility. Moreover, these firms emphasize internal CSR participation rather than external participation. Our results are robust to different fixed-effect regression models. The post-hoc analysis also indicates that participation in CSR may vary across industries. Last but not least, firms at the introductory stage place a high emphasis on CSR participation in three dimensions: community, employee relations, and diversity.

111

郭庭瑜

Ting-Yu Huo

公共事務管理研究所
Institute of Public Affairs Management

如何運用公私協力促進市場再生:以前鎮第二公有市場為例

Examining the Practice of University Social Responsibility from a Public-Private Collaboration Perspective:A Case Study of the Revitalization of Qianzhen Second Public Market

With the changing times and economic environment, traditional markets have gradually lost their prosperity and vitality. A variety of factors threaten the survival of traditional markets, including changes in consumer shopping habits, the rise of large shopping centers, competition from online shopping, and the aging and inadequate maintenance of market facilities. The decline of traditional markets not only impacts the local economy but also the community. Integral to people's daily lives, the decline of traditional markets has the potential to weaken community cohesion, possibly causing local residents to lose their original social spaces and putting the local culture at risk of fading into obscurity or being forgotten. How to promote the revitalization of traditional markets to achieve sustainable development has become an important issue for the public sector and local community.
This study examines the case of the Second Public Market in Qianzhen, applying the collaborative governance model of Ansell and Gash and the perspective of University Social Responsibility. The research delves into the establishment of trust, challenges, and difficulties in collaborative cooperation. Through qualitative research methods, Participant Observation, and In-Depth Interviews, 14 participants from Qiancao team of National Sun Yat-sen University, the public sector, and community organizations were invited to explore how Public-Private collaborative governance promotes market regeneration and the practical implementation of University Social Responsibility. The study found that the significance of the Qiancao team in the operation and interaction of Public-Private collaboration, highlighting its importance in governance and market revitalization. Recommendations are provided for challenges encountered in the collaborative governance process, emphasizing communication, feedback among stakeholders, information sharing, and transparency. These insights aim to serve as valuable references for future research and practical policy.

111

莊于瑩

Yu-Ying Chuang

公共事務管理研究所
Institute of Public Affairs Management

應用認知失調理論探討利環境交通行為轉變機制

Applying Cognitive Dissonance Theory to Explore Pro-environmental Travel Behavior Changing

The prevalence of private transportation has caused much damage to the natural and human environment, and this phenomenon is a social dilemma. However, with the implementation of the Environmental Education Act, people should be more aware of environmental protection. As a result, the use of private transportation is expected to be reduced, while it has remained high for many years. Namely, there may be conflict between the people’s cognition and behavior regarding environmental behaviors including travel behaviors. In this study, the role of psychological balance in environmental behavior change was the main research question, and pro-environmental travel behavior was selected as the case. Thus, we applied the cognitive dissonance theory with the integration of the norm activation model to model the mechanism of change in pro-environmental travel behavior to explore the interaction between pro-environmental psychological factors (cognition) and pro-environmental travel behavior (behavior). Therefore, 47 university students were selected as the subjects in a pre-test post-test control group design experiment of persuasive communication; that is, the subjects were guided to implement the communication with the purpose of persuading others to change environmental behavior, and this study thereby examined the effects of the communication process on the subjects’ cognition and behavior and the interaction of the cognition-behavior relationship. Research results indicated that (1) the persuasive communication helped implementers to enhance their pro-environmental psychological factors in the short term, including awareness of consequence, implementation intention, behavioral intention, and the overall environmental psychological factors, as well as to reduce car use and increase YouBike use; however, except for awareness of consequence, the other experimental effects faded significantly in the long term; (2) with the influence of the psychological balance mechanism of eliminating the conflict between cognition and behavior, persuasive communication implementers reduced pro-environmental psychological factors in the long term to mitigate the short-term amplified conflict; (3) external interferences might emerge in the process of pro-environmental travel behavior change, such that the implementers’ long-term change in pro-environmental travel behavior was inhibited. Based on the findings, this study proposed a new policy intervention idea of first introducing psychological strategies to promote positive attitudes toward pro-environmental travel behavior, followed by structural strategies to reduce external barriers to the behavior to facilitate change in and the long-term practice of pro-environmental travel behavior.

110

陳佳欣

Chia-Hsin Chen

公共事務管理研究所
Institute of Public Affairs Management

探討公眾碳稅支持度
Exploring the Factors Influencing Public Support for Carbon Tax

With the intensification of global warming, many countries have announced their goals to “achieve net-zero carbon emissions by 2050”. In the context of this global trend, Taiwan also introduced the “Taiwan’s Pathway to Net-Zero Emissions in 2050” in 2022. This plan outlines that Taiwan will initially implement a carbon fee policy, although the specific carbon fee rates are yet to be announced. The possibility of adopting a carbon tax in place of the carbon fee is also mentioned. According to surveys conducted by Business Weekly and Greenpeace, up to 70% of businesses express concerns about the guidance and related resources provided by the current government, highlighting a gap in perception between carbon management policies and businesses. On the policy front, "taxing to reduce carbon emissions" is a primary tool utilised by governments worldwide for carbon management. The perspectives and cooperation levels of businesses and the public toward carbon taxes/fees will crucially impact the effectiveness of this policy. Faced with international pressure and responding to domestic industrial demands, the government's formulation of carbon management policies still requires more long-term and detailed planning.
This thesis analyzes data from the “2019 Taiwan Social Change Survey-Round 7, Year 5: Technology and Risk Society”. Based on the “Theory of Planned Behavior (TPB)” and “Theory of Value, Beliefs, and Norms (VBN)” framework, this thesis aims to examine the viewpoints and influencing factors of Taiwanese citizens (2019 questionnaire respondents, business owners, civil servants, and employees) regarding corporate taxation for carbon reduction. The goal is to provide evidence and reference for government policy planning, corporate environmental sustainability strategies, and related academic research.

110

程子棠

Zih-Tang Cheng

人力資源管理研究所
Institute of Human Resource Management

Integrating Research on the Theory of Planned Behavior (TPB), Eastern and Western Cultural Differences and Ethical Decision Making (EDM): A New Model

Following a detailed literature review, this theoretical study integrates “research evidence on the theory of planned behavior (TPB) with research on Western and Eastern cultural differences,” to advance current models of ethical decision making (EDM). A new EDM model is presented by integrating TPB (focusing primarily on the roles of perceived behavioral control, employee attitudes and subjective norms) and cross cultural research (two areas that have received little attention in the process of developing EDM theoretical models) to hypothesize a broader scope of employee thought processes that may occur when employees in different cultures face ethical dilemmas in work settings. The majority of literature obtained in this thesis has been sourced from well ranked international peer-reviewed journals, most of which are listed in the social science citation index (SSCI). In an attempt to broaden theory and contribute original ideas to the EDM literature, this thesis presents eight research questions, developed from a detailed literature review. These questions raise issues previously overlooked, or lacking clarity. Possible answers to these questions are discussed leading to fourteen propositions for future research, hypothesizing likely findings. Drawing on the TPB, it is argued that the components of organizational ethical climate, consequences of punishments/ awards, and significant others (such as senior employees or supervisors) are likely to have strong relationships with employees’ intentions to engage in EDM, while self-licensing effects are likely to have a negative relationship. In relation to themes in eastern and western cultures, it is argued that individuals influenced by western cultural trends (such as those that have been proposed to be more typical in countries such as the UK and USA) are likely to be influenced in different ways when making ethical decisions (on average, and where large samples are studied) – compared to those in eastern countries such as Taiwan and Japan. Explanations are provided as to how and why employees in different cultures may tend to arrive at their decisions in different ways, and how ethical sensitivity could influence the willingness to engage in ethical or unethical behavior. Finally, this study synthesizes research on EDM with TPB and culture literatures to provide support and ideas for research taking new directions in EDM. The work also highlights some of the potential practical implications of the propositions, and how they could have a beneficial effect on managers’ understanding of the EDM processes.

110

許瀞文

Ching-Wen Hsu

財務管理學系
Department of Finance

The Benefits of ESG Ratings to Bank Loans

This study examines the relationship between ESG scores and bank lending conditions using the lending data of Taiwan''s listed companies from 2009 to 2019 and the ESG score data of Thomson Reuters Eikon. The empirical results show that the higher the ESG score of the company, the better the loan conditions obtained, that is, the bank will give the company with a high ESG score, a lower loan interest rate, a larger loan size, and less collateral required. And through leverage ratio, Z-Score and MTB ratio respectively, as proxy variables of high default risk of enterprises, it is found that companies with high default risk, if they have higher ESG scores, they can still obtain more favorable loan terms. Therefore, for most companies, if they want to obtain more funds or obtain lower borrowing costs, they will also pay more attention to the issue of ESG. In addition, this study also uses the Difference in Differences model to explore the impact of the government''s mandatory disclosure of social responsibility reports on bank lending. The empirical results show that mandatory disclosure of social responsibility reports will lead to an increase in loan rate, loan size and loan period, and a decrease in the demand for collateral.

110

陳俊成

Jyun-Cheng Chen

財務管理學系
Department of Finance

Integrated Market Power and Corporate Social Responsibility Engagement: An Empirical Research from U.S. Firms

Utilizing the MSCI KLD and Compustat database, we investigate the relationship between the integrated market power and a firm’s CSR engagement. Our sample consists of 10,263 firm-year observations for 1,553 firms from 1995 to 2018. The results show that a firm’s integrated market power is positively related to its CSR engagement. In addition, we find that firms with relatively high integrated market power will engage in employee-oriented CSR activities rather than other internal CSR orientations. Lastly, we also find that firms with relatively high market power will address environmental issues rather than other external CSR areas. The results of our robustness tests also support our findings. Our study contributes to the research related to engagement and priority of CSR activities.

110

陳怡君

Yi-Chun Chen

公共事務管理研究所
Institute of Public Affairs Management

A Study of Taiwan Banking Industry's SDGs Actions: An Analysis Based on the CSR Reports of Five Banks

In 2015, the United Nations proposed 17 Sustainable Development Goals (SDGs), which integrate social progress, economic growth and environmental protection and have become the guidelines of governments and companies for sustainable actions. Among companies, the banking industry has the advantages of multiple locations and manpower. Compared with many other companies, banks thus have more resources to contribute to sustainability by practicing SDGs. Therefore, this study aimed to explore the SDG efforts made by Taiwan''s banking industry. By analyzing the 2020 CSR reports of a sample of five banks, this study reviewed the SDGs efforts of these banks and proposed recommendations for expanding the contributions of the banking industry.
  Among banks whose assets ranked top 20 in Taiwan, I selected five banks which ranked high either in assets or number of branches, or both, into the sample. They were the Bank of Taiwan, First Commercial Bank, Hua Nan Commercial Bank, Cathay United Bank and Chang Hwa Commercial Bank. I then analyzed the 2020 CSR reports of these banks with three rules my advisor and I devised for identifying, coding and scoring SDG actions mentioned in the reports. In order to confirm the objectivity and reliability of my analysis, I and two other raters independently conducted the identifying, coding and scoring process. Results showed that these raters were highly consistent in their judgment. Results also found that the five banks engaged mostly in SDG 8 (decent work and economic growth), SDG 13 (climate action) and SDG 7 (affordable and clean energy). This practice was similar to that of international financial institutions. However, goals such as SDG 6 (clean water and sanitation), SDG 10 (reduced inequalities), SDG 14 (life below water), and SDG 15 (life on land) were completely missing in the reports. Based on these findings, I recommended that banks (or their CSR report writers) should review the details of SDG targets more deeply, so that they can grasp the rationales behind each SDG and improve the integrity of disclosure. As for the missed SDGs, banks could partner with other companies or organizations and jointly work on the SDGs.

110

劉千毓

Chien-Yu Liu

公共事務管理研究所
Institute of Public Affairs Management

以社會資本觀點檢視大學社會責任團隊之實踐經驗

Exploring University Social Responsibility Teams’ Practices from the Perspective of Social Capital

The Ministry of Education in our country has implemented the "University Social Responsibility" (USR) program since 2017. The program's success relies on a positive and cooperative USR team-practical field partner relationship. This study adopts a qualitative approach and conducts in-depth interviews with 14 participants from USR teams in Tainan, Kaohsiung, and Pingtung.
The study employs Nahapiet and Ghoshal's theoretical framework (1998) to show results in terms of structural, relational, cognitive dimensions and difficulties in university-field partner collaborations. This study finds that (1) USR teams establish strong interpersonal relationships with field partners through diverse roles, equal respect, and high-density interactive patterns; (2) maintaining a good interactive relationship depends on long-term trust and identification, and responsibilities and obligations toward mutual goals ensure mutual assistance and reciprocity; (3) common goals are achieved through cultural and linguistic translation and collaborations based on community building backgrounds; (4) USR teams encounter various difficulties and challenges with field partners; (5) the USR program as a policy leads to several paradoxes and conflicts.
The study provides various policy and practical recommendations to improve the USR program. The implications of the research results aim to assist in the reconsideration and future development of the university social responsibility program.

110

蘇丞佑

Cheng-Yu Su

公共事務管理研究所
Institute of Public Affairs Management

Assessment of Healthy City Promotion Performance for Kaohsiung: A Comparative Analysis of Cities

Due to the high concentration of urban population and environmental problems such as traffic, waste, and air pollution with urbanization, WHO initiated a healthy city plan in 1986 and proposed 32 quantifiable indicators to underpin healthy city policy formulation for cities. Afterward, the Kaohsiung City Government incorporated “local indicators” reflecting the environment and culture of Kaohsiung City into the indicators and constructed healthy city indicators specific to Kaohsiung City. However, since the development of healthy cities in Taiwanese cities, there has been little research to examine promotion performance among cities and integrate residents’ needs, leading to difficulty in evaluating healthy city policies. Therefore, this study aimed to establish an analytical framework that could examine the promotion performance of healthy cities across time and space and identify the implementation priority of indicators to evaluate the promotion performance of the healthy city in Kaohsiung City and propose development strategies. Regarding research methods, the values of healthy city indicators were collected through the statistical database of open government data, and the historical growth rate of indicators (2004-2021) and cross-city standardized scores (six municipalities in Taiwan) were calculated to inspect health city policy performance. Then, through a face-to-face questionnaire survey, the perceived importance of the indicators to residents in the Kaohsiung urban area was collected; subsequently, an importance-performance analysis was used to integrate the residents’ perceived importance and the aforementioned policy performance to provide the priority of governance improvement. Research results showed that, in “cross-city policy performance,” Kaohsiung’s indicators of “popularity of tap water,” “sewage and sewerage,” “police and political security,” “nursing manpower,” “air pollution,” and “quality of drinking water” were worse than the average of the six municipalities, but residents’ perceived importance levels of these indicators were high. Thus, these indicators could be regarded as “concentration improvement.” Among them, the indicators of “nursing manpower” and “drinking water quality” had shown negative development in Kaohsiung City’s “historical growth rate policy performance,” and thus, they could be regarded as inferior indicators for healthy city development of Kaohsiung City and should be prioritized for the city government’s resource investment.

109

李宛蓉

Wan-Jung Lee

行銷傳播管理研究所
Institute of Marketing Communications Management

CSR communication effect on social media: Exploring CSR type and source effects on Facebook users’ brand recognition and behavioral intention

The concept of corporate social responsibility (CSR) is continuously changing. How do companies conduct CSR communication with Facebook users on social media to win great effect with the social media rising? Recently, many CEOs began to use social media to interact with Facebook users. Using the company’s official public account or the CEO’s personal account can have better CSR communication to Facebook users? This study mainly explores the CSR type and CSR source interactive effect on Facebook’s CSR communication. How the different CSR type and source combination influences the Facebook users’ recognition (morality, competence, sociability) of companies? How the brand traits recognition influences Facebook users’ sWOM on Facebook? In addition, this research also explores the individuals’ psychological differences, including propensity to trust and moral identity symbolization.

A 2 (CSR type: internal CSR vs external CSR) ×2 (CSR source: CEO’s Facebook account vs company’s Facebook official account) between-subjects online experiment was conducted. The results of this study found that external CSR types of information enable Facebook users to have a better perception of the company’s morality and competence traits. Also, this research confirms that brand traits recognition positively influences sWOM intentions. The differences between individuals’ propensity to trust has an interference effect on company’s perception of morality. While the differences between individuals’ moral identity symbolization have no interference effect between brand traits and sWOM intentions.

109

李雯薪

Wen-Shin Lee

公共事務管理研究所
Institute of Public Affairs Management

Factors Affecting Consumers’ Intention to Avoid Overconsumption of Clothing: An Application of Theory of Planned Behavior and Value-Belief-Norm Theory

The garment industry produces more than 150 billion pieces of clothing every year. It accounts for 10% of global carbon emissions. It is the second most polluting industry in the world. Moreover, the textile industry is the second largest industry causing water pollution. More than 8,000 chemical substances are used in the process of textile processing. Many of the waste water produced will not only cause environmental pollution but also endanger people's health. Although clothing production causes these environmental problems, there has been little behavioral research on reducing clothing pollution. This study used theory of planned behavior (TPB) and theory of value-belief-norm (VBN) to explore the psychological factors that influence consumers to reduce personal clothing consumption. A survey asked 429 consumers their clothing consumption habits, usage frequencies, how they disposed unwanted clothes, and measured the psychological variables that might affect their intention to buy fewer clothes. Results found that the respondents would buy clothing once in 4 to 6 months on average; about 13 items of clothing a year on average; clothing will be disposed of after 2 to 3 years of wearing. On the other hand, although most respondents indicated that they would recycle the old clothing they no longer wear, many respondents did not know that many old clothing were unrecyclable and could only be incinerated in the end. Further, results of the structural equation model showed that intention was significantly related to attitude, perceived behavior control, and personal norm. The higher the attitude, perceived behavior control, and personal norms, the higher the consumer's intention to reduce clothing consumption. In addition, subjective norm, awareness of consequence, and ascription of responsibility were all indirectly related to behavioral intention by influencing personal norm, with all indirect effects reaching statistical significance. Based on these findings, this study made several suggestions to the government, environmental groups and consumers.

109

何宜庭

Yi-Ting He

人力資源管理研究所
Institute of Human Resource Management

Work and Corporate Social Responsibility: The Effect of Employee CSR belief on Employer Brand—The Mediating Role of Corporate Hypocrisy and The Moderating Roles of CSR Goals Buy-in

Corporate social responsibility (CSR) has become the trend that companies have to keep in mind. CSR not only influence sustainable business operations but also directly impact on employer brand. Employees as one of the most influential stakeholders of the company in the process of CSR employer branding. Their CSR beliefs will be challenged in the organization if employees perceive corporate hypocrisy, which will cause damages to their employer brand. Therefore, this study conducts surveys, aims to explore whether employees’ CSR beliefs influence employer branding through corporate hypocrisy as a mechanism, and to examine whether employees’ intellectual and emotional buy-in of CSR goals at work serves as signals to moderate the CSR employer brand process based on the signal theory.

This study conducted surveys at two distinct periods by convenience sampling. The respondents are full-time employees in Taiwan, whose companies have CSR or CSR-related policies. There were 339 valid matching surveys. The results indicated that (1) employees’ CSR beliefs negatively affect the employer’s brand through perception of corporate hypocrisy, (2) employees’ intellectual and emotional buy-in of CSR goals serve as signals, which increase the negative effect on the relationship between CSR beliefs and corporate hypocrisy, meanwhile strengthen the positive relationship between CSR belief and employer brand.

109

黃盈語

Ying-Yu Huang

公共事務管理研究所
Institute of Public Affairs Management

Consumers'' intentions to reduce the use of plastic bags for takeaway meals and drinks: A case study of night markets in Kaohsiung

Taiwan''s Environmental Protection Agency has taken measures to reduce the number of plastic bags used in shopping. Relevant policies on reducing plastics have been implemented for nearly 20 years since 2002. In 2018, the restriction on plastic bags has expanded to more stores. According to the official statistics, the latest plastic bag restriction policy has achieved an excellent result. However, the number of plastic bags sold domestically (including indirect export) each year has not decreased. At the same time, due to the outbreak of COVID-19 pandemic in 2020, the amount of single-use plastics has increased again. In order to better understand consumers’ intentions to use plastic bags, this research takes night markets in Kaohsiung as examples of non-regulated locations. An extended Theory of Planned Behavior model, combining consumer perception of convenience, contextual factors and past behavior, is developed to explore consumers'' intention as well as drivers of reducing plastic bags with takeaway meals and drinks.
The research first employs observation and interviews to investigate consumers'' behavior of using plastic bags. The above data, along with literature reviewed, also benefits the construction of the questionnaire. Questionnaires were distributed at the top 10 tourist night markets in Kaohsiung from April 16 to May 10, 2021, with 415 valid samples. SmartPLS3 and SPSS24 software are applied to conduct the estimation.
The results show that contextual factors positively affect attitudes, subjective norms, and perceived behavioral control, but have no significant direct effects on intentions. Convenience and past behavior positively affect perceived behavioral control and intentions. Perceived behavioral control has the strongest direct effect on the intention to reduce the use of plastic bags with takeaway meals and drinks, and the second factor is subjective norms. In other words, consumers'' perceived behavioral control is possible to be enhanced by a higher level of convenience for consumers to reduce the use of plastic bags when taking out, and the more friendly take-out environment to reduce plastics. The stronger the consumer’s perception of control over their own capabilities, the more likely they will be practicing plastics reduction in the future. It will be useful to further study the barriers that the consumers who have already practiced plastics reduction have to face in the actual consumption environment in the future research.

109

洪逸純

Yi-Chun Hung

管理學院國際經營管理碩士學程
Master of Business Administration Program in International Business

How institutional entrepreneurs use territorial identity to promote eco-friendly concepts?

The importance of environmental protection has been highlighted in recent years and many entrepreneurial ideas are proposed to promote eco-friendly actions around the world. In previous studies of organization theory, many efforts are put on the discussion of achieving resources that could drive the entrepreneurships successful, and most concepts mentioned are material resources, such as political network and material support. However, territorial identity, people’s recognition to the land, is a symbolic resource that enables institutional entrepreneurs to gather support from the society in empirical world but is overlooked in previous literature. By adopting the case study method in qualitative research, this study conducts a thorough investigation of the development in Xiao Liuqiu via secondary data collection and interview arrangement. Readers would find territorial identity is the resource to link people with the environment and the community, and the virtuous circle between territorial identity and institutional entrepreneurship is the main reason to drive the successful entrepreneurships and widespread eco-friendly concept in Xiao Liuqiu nowadays.

109

李明親

Ming-Chin Li

公共事務管理研究所
Institute of Public Affairs Management

Psychological Factors Affecting Consumers'' Intention to Minimize Plastic Waste From Their Eating Behavior

Plastic is an important part of our daily life. But when improperly discarded,
plastics will cause huge pollution problems. Although scientists had invented
materials to replace plastics and manufacture eco-friendly plastics, plastic
pollution problems remain. Based on the International Coastal Cleanup (ICC)
report in 2018, the Environmental Protection Agency in Taiwan pointed out that
the main waste found in oceans is food rubbish, including food packaging and
tableware, such as beverage cups and plastic straws. This study explores what
psychological factors affect Taiwanese consumers
’ intention to reduce plastic
waste related to eating behavior (PWREB).
The design of this research was based on the literature, especially the theory
of value-belief-norm (VBN) from Stern (2000) and responsible environmental
behavior from Hines (1987). The research framework included adverse
consequences for valued objects (AC), perceived ability to reduce threat (AR),
personal norms (PN) in VBN theory, and knowledge of action strategies,
convenience as the important factors of affecting consumers’ intention to reduce
PWREB.
Three hundred and seventy-two people, between 19 to 59 years old, who
liked to eat out or take away at least once a week participated in this research.
Results showed that ecology-related AC, AR, PN, convenience, and method
knowledge (part of knowledge of action strategies) significantly affected
consumers’ intention to reduce plastic waste. Based on these findings, several
suggestions were offered to increase the consumers’ intention to reduce PWREB.
For example, convenience is one main variable affecting such intention.
Therefore, if our government can cooperate with restaurants to make it easier for
people to bring their own cutlery and lunch box, it would increase people’s
intentions to reduce plastic waste. Also, a well-planned rental system for lunch
box and tableware, and an incentive system to encourage consumers to bring
their own cutlery and lunch box would help.

108

哈莉紗

Harisatul Agustin

管理學院國際經營管理碩士學程
Master of Business Administration Program in International Business

The Construction of ESG (Environmental, Social, and Governance) Portfolios Investment on Emerging Market of Indonesia

"We focus on constructing the ESG (Environmental, Social, and Governance) index as our pilot project in the Emerging Market of Indonesia. Fundamentally, this research assesses the ESG performance of all listed stocks in the Indonesia Stock Exchange then ranked it to create an ESG Database. To create the ESG Database, we assess descriptors following the investor’s concerns such as water resources management, climate change mitigation, greenhouse gas emission’s control, consumer relationship management, employee diversity, occupational health and safety, board director’s performance, board diversity, board independence, and other ESG aspects. After we rank our sample constituents, we then build four different portfolios investment and investigate their financial performance compared to conventional indices. In a nutshell, this research attempts to investigate how the so-called non-financial performance of a corporation could affect financial performance in a longer perspective. In general, this research supports the term ‘doing well by doing good’ which should be applied to the corporation’s philosophy. There is nothing we can hope this research can spread the sustainability effort mission to the readers, especially investors and corporations. So, by understanding this ESG index, investors and corporations are expected to perform their contribution in line with their function to society."

108

蘇良委

Liang-Wei Su

公共事務管理研究所
Institute of Public Affairs Management

The Influence of Promoting University Social Responsibility on Students' Willingness in Social Participation

As higher education policies in Taiwan are evolving, professional knowledge has converted into interdisciplinary cooperation. The Ministry of Education (Taiwan, Republic of China (ROC)) has been promoting the "Higher Education Cultivation Project" and the " University Social Responsibility Projects (USR Projects)." Their purpose is to encourage all universities to rise to their foremost value and to assume the role of think tanks locally.
This research aims to understand the relevance between USR Projects and Corporate Social Responsibility (CSR), and to investigate the model for regional development of foreign universities. In addition, this research uses the Theory of Planned Behavior (TPB) as its main framework, as well as the variable of "Place Identity," to understand students' intention of social participation, and the causal and influential relationship between "Intention" and "Behavior." The sample is divided into four groups, and verifies whether different groups have different intentions. Finally, recommendations are provided regarding the USR Projects.
The research found that USR Projects were influenced by the model for regional development of foreign universities. The earliest model was the Cooperative Extension Service (CES), developed by American Land-granted universities in 1862. Later, in 2013, Japan also began facilitating the Center of Community Project (COC project). In this research, students from National Sun Yat-sen University were sampled. A total of 430 questionnaires were distributed, of which 409 were deemed valid. The results showed that: "Attitude," "Subjective Norm," "Perceived Behavior Control," and "Place Identity" had positive significance with " Intention," and "Intention" had positive significance with "Behavior." Through T-test, the average of each variable showed that the "Participating in the USR" group was higher than the "Not participating in the USR," the "Doing with Implementation" was higher than the "No implementation" group, indicating that "Participating in the USR" and "Doing with implementation" both significantly positively affected social participation.
Finally, this study provides suggestions for the "USR Projects." The projects should reflect on "University Governance" and "Social Integration," offering substantive suggestions for students
’ continuity of social participation and USR subjects. It looks forward to establishing its own regional development model and sustainable social responsibility at National Sun Yat-sen University.

108

林思廷Sih-Ting Lin

財務管理學系
Department of Finance

The Relationship between Excess Cash and Corporate Social Responsibility

This study aims to investigate (1) how companies deploy their excess cash in Corporate Social Responsibility (hereinafter referred to as CSR) and the related activities of CSR, (2) how corporate governance drives the use of CSR, and (3) how corporate governance moderates the relationship between excess cash and CSR. Using data from COMPUSTAT and Kinder, Lydenberg and Domoni (hereinafter referred to as KLD) for public traded United States over the period 1991 to 2016, we find that firms with excess cash may not invest in CSR as a whole, especially for manufactures with the lowest market power. However, the evidence shows firm with excess cash may still engage in the investment in human rights and diversity. In addition, firms with higher corporate governance intensity are more willing to invest in CSR activities. Lastly, the role of corporate governance may weaken the negative impact of excess cash on CSR. The above findings are robust to the both inclusion of measures and alternative regression methods.

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