企業社會責任對經營績效的不對稱影響

Asymmetric Effects of Corporate Social Responsibility on Firm Performance

鄭寬立(KUAN-LI CHENG)

指導教授 ： 邱建良 ； 黃健銘

淡江大學/商管學院/財務金融學系碩士班/碩士(2019年)

https://doi.org/10.6846/TKU.2019.00039

摘要

過去學者對於企業社會責任與公司經營績效的關係多有著墨，亦試圖提出諸多論點來解釋兩者間的關係，並無得出一致性的結果，顯見兩者間可能存在其他因素所影響。一般而言，公司績效的表現優劣係為公司承擔風險差異所引致，基於此攸關性，當公司從事企業社會責任行為時，將可能降低來自未善盡企業社會責任下的外顯成本(explicit cost），提高與重要利害關係人間的良好關係，進而改善公司整體的風險承擔程度。
因此，本研究以臺灣地區公開發行市場作為研究樣本，調查企業從事社會責任行為程度是否有助於提升公司經營績效，同時採用台灣新經濟資料庫之上市櫃公司財務資料，並以企業有無捐贈情形作為判斷其企業社會責任程度之依據，同時預期企業社會責任程度越高將可減少公司整體風險。

關鍵字

企業社會責任 ； 外顯成本 ； 利害關係人

並列摘要

In the past, scholars have a lot of relationship between corporate social responsibility and business performance. They also tried to put forward many arguments to explain the relationship between the two. There is no consistent result. It is obvious that there may be other factors between the two. In general, the performance of a company's performance is caused by the company's risk difference. Based on this criticality, when the company engages in corporate social responsibility behavior, it will likely reduce the explicit cost from under-performing corporate social responsibility (explicit Cost), improve the good relationship with important stakeholders, and thus improve the overall risk tolerance of the company. Therefore, this study uses the Taiwan public offering market as a research sample to investigate whether the degree of social responsibility behavior of enterprises contributes to the improvement of the company's business performance. At the same time, it adopts the financial information of the listed company of Taiwan's New Economic Database (TEJ). The availability of donations is the basis for judging the degree of corporate social responsibility, and it is expected that the higher the level of corporate social responsibility will reduce the overall risk of the company.

並列關鍵字

Corporate social responsibility ； external cost ； stakeholder

參考文獻

英文文獻

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