Wages and Salaries and Corporate Ownership Structure:From the Perspective of Corporate Social Responsibility

[[abstract]]企業社會責任是現今學術研究的重要議題。因此，本研究欲探討在不同公司所有權型態下與企業社會責任績效的關係為何？然而，過去企業社會責任多半是在歐美這些已開發國家，且研究的議題大多為環保議題。但在開發中國家經常面臨的企業社會責任問題除了有環保問題，還有剝削勞工問題，而剝削勞工的議題的研究卻是相當缺乏的。為此，本研究欲探討新興經濟體這些剝削勞工的問題。而本研究衡量企業社會責任績效的指標為員工薪資，研究結果發現外資企業、國營企業對員工薪資有正向的影響。也就是說，外資企業、國營企業的企業社會責任績效較佳，這顯示了代理理論在新興經濟體不但受到支持且解釋能力更強。因此，政府必須在法律制度面上更積極對企業利害關係人進行保護，並加以落實法律。另外，政府應多鼓勵開放外資來台投資，進而學習相關優勢並提升本國競爭力，也能進一步的提倡企業社會責任的觀念。 Corporate social responsibility (CSR) has become an important research agenda nowadays. This study aims to investigate the relationship between corporate social performance (CSP) and the company ownership structure. However, most research regarding CSR has been conducted in developed countries, and has focused exclusively on environmental sustainability issues. In emerging countries, labor abuse is also a serious problem, but lacks enough academic research. Therefore, this study aims to investigate the relationships between wages and salaries, indicators of CSP, and corporate ownership structure in an emerging economy. The results show that foreign firms, and state-owned enterprises pay higher wages and salaries than domestic firms and privately owned enterprise do, respectively. In other words, foreign firms, and state-owned enterprises have better CSP than their counterparts do. The results imply that in an emerging economy, the agency theory receive more supported than stakeholder theory. In addition, the government should encourage foreign investors to invest in Taiwan, and then learn and enhance their competitiveness, but also to further promote the concept of corporate social responsibility, to enable enterprises to achieve sustainable development