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企業社會責任對企業財務績效之影響-以台灣企業為例

By 陳易辰

Abstract

[[abstract]]由於多數研究皆清一色以外國企業做為範本,極少台灣本土企業之相關研究,故本文欲研究台灣本土企業中,企業社會責任(Corporate Social Responsibility;CSR)與企業財務績效(Corporate Firm Performance)之間的關係。 本文採用了2007年至2017年之11年間,天下雜誌所公佈之「天下企業公民」的「天下CSR企業指數」中125家台灣本土企業做為主要參考依據,並採用「TEJ+」所提供之各項會計數據,利用IBM SPSS Statistics之敘述統計來檢視數據、相關矩陣來觀察變數間的關係、迴關分析來驗證企業社會責任與企業財務績效之間的關係,進而探討企業參與企業社會責任活動的價值。 經由實證後,發現企業從事企業社會責任活動可為企業並不會與企業追求利潤相衝突,反而能為企業帶來更多的利潤。因此,企業若能將社會責任納入營運管理之考量,以創造共享之價值,不僅可獲得更高之利潤,亦可提升競爭優勢,進而為企業開創新的商業機會。 Since most studies use foreign companies as a model and few studies on local Taiwanese companies, hope to compare the relationship between Corporate Social Responsibility (CSR) and Corporate Firm Performance in local Taiwanese companies. This article uses the “Common Wealth CSR Corporate Index” of “Excellence in Corporate Social Responsibility” published by the Common Wealth Magazine and uses various accounting data provided by “TEJ+”. The use of IBM SPSS Statistics narrative statistics to examine the data, correlation matrix to observe the relationship between variables, regression analysis to verify the relationship between corporate social responsibility and corporate financial performance, and then explore the value of corporate participation in corporate social responsibility activities. After empirical evidence, it is found that companies engaging in corporate social responsibility activities can not conflict with the company's pursuit of profit, but can bring more profits to the company. Therefore, if an enterprise can incorporate social responsibility into operational management considerations to create shared value, it will not only obtain higher profits, but also enhance its competitive advantage, thus opening up new business opportunities for the company

Topics: 企業社會責任、企業財務績效、迴歸分析、Corporate Social Responsibility、Corporate Firm Performance、Regression Analysis
Publisher: 亞洲大學
Year: 2018
OAI identifier: oai:localhost:310904400/111181
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