本文以1997至2021年臺灣上市櫃企業為研究對象，探討女性董事會成員是否透過其在企業社會責任(CSR)的表現影響企業財務績效。根據不同的企業財務績效衡量指標，實證研究結果發現女性董事可能對其產生積極影響、消極影響或無影響，然而作為中介變數的企業社會責任皆未在這些關係中產生作用。除此之外，本研究也使用了不同的變數來衡量公司 CSR 的參與，並得到類似的實證結果。總結來說，本研究發現企業社會責任的表現並不影響女性董事在企業財務績效所扮演的角色。

　　This article takes companies listed on Taiwan Stock Exchange (TSE) and Taipei Exchange (TPEx) from 1997 to 2021 as research samples and explores whether women on the board of directors affect corporate financial performance through their corporate social responsibility (CSR) performance. According to different corporate financial performance measures, the study results found that female directors may have a positive impact, a negative impact, or no impact on it. However, these relationships were not affected by the performance of CSR as a mediating variable. This study also uses different measures to proxy firms' CSR engagements and finds similar results. To sum up, this study finds that CSR performance does not affect the role of female directors in corporate financial performance.

論文審定書 i
誌謝 ii
摘要 iii
ABSTRACT iv
目錄 v
圖次 vi
表次 vii
第一章、緒論 1
第二章、文獻回顧與研究假說 4
第一節、企業社會責任 4
第二節、女性董事與企業社會責任之關聯性 8
第三節、企業社會責任與企業財務績效之關聯性 10
第四節、女性董事與企業財務績效之關聯性 12
第三章、研究方法 15
第一節、樣本選取與資料來源 15
第二節、研究變數定義 16
第三節、實證模型 21
第四章、實證結果 23
第一節、敘述統計及相關係數 23
第二節、迴歸分析結果 26
第三節、額外分析 34
第五章、結論 43
第六章、參考文獻 45

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