企業社會績效研究－社會責任表現、企業聲望與財務績效關聯性之實證分析

The Study of Corporate Social Performance: An Empirical Analysis of Relationships between Corporate Social Responsibility, Reputation and Financial Performance

黃家齊(Jia-Chi Huang)

《Asia Pacific Management Review》 5卷3期 (2000/09) Pp. 367-380

https://doi.org/10.6126/APMR.2000.5.3.08

摘要

本研究區分社會責任表現以及企業聲望兩種企業社會績效概念，以探討社會責任表現、企業聲望與財務績效三者間相互影響的因果關係。研究中以天下雜誌所進行之「台灣標竿企業聲望調查」以及「企業社會責任調查」所公佈之廠商作為分析樣本，並以時間落差資料分析變項間之因果關係。研究結果發現社會責任表現、企業聲望與財務績效間之相互影響關係均能成立。而財務績效對社會責任表現的影響，較社會責任表現對於財務績效的影響為高，企業聲望對於財務績效的影響則略高於財務績效對企業聲望的影響。文末並討論研究發現之意涵及研究限制。

關鍵字

企業社會績效 ； 社會責任 ； 企業聲望 ； 利害關係人理論

並列摘要

This study distinguishes two kinds of corporate social performance, corporate social responsibility and reputation respectively. Using the survey data made by Common Wealth Magazine, we explore the relationships between corporate social responsibility, reputation and financial performance. In order to find the causal relationships between variables, time lagging data was used. We find the mutual effects existing between corporate social responsibility, reputation and financial performance. Corporate social responsibilities were more closely related to prior financial performance than subsequent financial performance. Reputations were more closely related to subsequent financial performance than prior financial performance. Finally, we discuss the meaning and limitation of this study.

並列關鍵字

corporate social performance ； corporate social responsibility ； reputation ； stakeholder theory

參考文獻

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