Page 8 - 臺大管理論叢第32卷第2期

selects samples from 1,532 non-financial firms listed on the Taiwan Stock Exchange
(TWSE) and Taipei Exchange Market (TPEx) and analyze their data from 2008 to 2018.
Findings from this study indicate that there is a significant and positive association
between the DOLI coverage and CSR performance, proving that firms with greater
DOLI coverage to protect litigation risk tend to devote greater resource in CSR to pursue
sustainability.

Hsiou-Wei Lin
David Ming-Huang Chiang
San-Lin Chung