第六章 研究結論、限制與建議
第二節 研究限制及建議
由於台灣尚未建立關於評鑑公司 CSR 績效的資料庫，故本研究選擇美國上市 公司為研究對象進行探討。然而，美國的公司治理制度與企業社會責任發展較為成 熟，因此，本文之研究結果是否能推論至其他國家及地區，仍有待未來研究進一步 釐清。此外，本文的樣本為上市公司，中小型企業是否適用本研究結果亦有待進一 步探討。另外，本文對於家族企業的定義與公司治理品質的衡量標準，皆採用單一
司以上述之衡量標準進行二分類法，建議未來研究可以進一步細分家族控制股權 比率、家族成員掌握董事會席次等變化，對於企業社會責任績效的影響。
附錄
一、KLD 資料庫六大構面正績分（strength）與負績分項目（concern）
類別 正績分項目（strength） 負績分項目（concern）
Community
Charitable Giving Investment Controversies Innovative Giving Community Impact
Support for Housing Tax Disputes
Support for Education Other Concerns Non-US Charitable Giving
Volunteer Programs Community Engagement
Other Strengths
Diversity
CEO Workforce Diversity
Promotion Non-Representation
Board of Directors - Gender Board of Directors - Gender Work-Life Benefits Board of Directors - Minorities
Women and Minority Contracting Other Concerns Employment of the Disabled
Gay and Lesbian Policies
Employment of Underrepresented Groups Other Strengths
Employee relations
Union Relations Union Relation
No-Layoff Policy Employee Health & Safety Cash Profit Sharing Workforce Reductions Employee Involvement Retirement Benefits Concern Retirement Benefits Strength Supply Chain
Employee Health and Safety Child Labor
Supply Chain Labor Standards Labor-Management Relations Compensation & Benefits Controversial Sourcing
Employee Relations Professional Development
Human Capital Management Emp. Relations Other Strength
Environment
Environmental Opportunities Hazardous Waste Waste Management Regulatory Compliance Packaging Materials & Waste Ozone Depleting Chemicals
Climate Change Toxic Spills & Releases Property, Plant, Equipment Agriculture Chemicals Environmental Management Systems Climate Change
Water Stress Impact of Products & Services Biodiversity & Land Use Biodiversity & Land Use
Raw Material Sourcing Operational Waste Waste Management - Electronic Waste Supply Chain Management
Natural Resource Use Water Management Environmental Opportunities - Green Buildings Other Concerns Environmental Opportunities in Renewable Energy
Climate Change - Insuring Climate Change Risk Climate Change - Energy Efficiency Climate Change - Product Carbon Footprint
Other Strengths
Human rights
Positive Record in S. Africa South Africa Indigenous Peoples Relations Strength Northern Ireland
Labor Rights Strength Support for Controversial Regimes Human Rights Policies & Initiatives Mexico
Labor Rights Concern
Indigenous Peoples Relations Concern Operations in Sudan
Freedom of Expression & Censorship Human Rights Violations
Other Concerns
Product Quality Product Quality & Safety
R+D, Innovation Marketing & Advertising Social Opportunities Anticompetitive Practices
Access to Finance Customer Relations Social Opportunities - Access to Communications Other Concerns Social Opportunities - Opportunities in Nutrition and Health
Product Safety - Chemical Safety Product Safety - Financial Product Safety Product Safety - Privacy and Data Security
Product Safety - Responsible Investment
Product Safety - Insuring Health and Demographic Risk Other Strengths
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