企業社會責任實施面向對於公司績效的影響-以企業生命週期論析

因近年來環境環保觀念、人權與社會公益等議題逐漸興起，企業不再只是追求獲利的極大化，而是轉向為全體社會創造最大價值，因此企業社會責任日漸受到重視。過去文獻多在探討企業社會責任與公司績效之間的關係，很少有文獻分別探討不同的企業社會責任面向(公司治理面、環境面、社會面)，因此本研究的目的是在探討處於不同企業生命週期下的企業將會實施何種企業社會責任面向，且又會如何影響公司的績效表現。研究採用2017年到2018年間有發布企業社會責任報告書的上市上櫃公司作為研究對象，共有719的觀察值，且將企業生命週期依照綜合指標分析法劃分為成長、成熟與衰退期，將企業社會責任依照GRI準則劃分為公司治理、環境與社會三個面向。研究結果顯示：(一)成長期的企業，其公司治理面的揭露程度小於成熟期的企業，且公司治理面的揭露程度與公司績效並無顯著關係。(二)成熟期的企業，其環境與社會面的揭露程度大於成長期的企業，且環境與社會面的揭露程度與公司績效有正向顯著關係。(三)衰退期的企業，其公司治理面的揭露程度與成熟期的企業無顯著差異，且公司治理面的揭露程度與公司績效並無顯著關係。依據研究結果，建議成長期的企業應先藉由廣告投入或是設計創新產品來吸引消費者目光，打開公司知名度，對於公司績效較有益處；成熟期的企業可將資源投入環境、社會面，有利於績效增長；衰退期的企業則應重新審視自身的不足之處，可藉由產業轉型、開發新市場等方式繼續經營。

關鍵字

企業社會責任；企業生命週期；公司績效

並列摘要

Due to the rise of environmental protection concepts, human rights and social welfare in recent years, corporate social responsibility is increasingly valued. In the past, most of the literature discussed the relationship between corporate social responsibility and company performance. Few literatures discussed corporate social responsibility that divided into corporate governance, environment and society. The purpose of this study is to explore the relationship between strategies of corporate social responsibility and corporate performance in the various stages of the business life cycle. The study used 719 companies that have issued CSR reports from 2017 to 2018 as the research sample. According to the comprehensive index analysis method, the business life cycle is divided into three stages: growth, maturity and decline. On the basis of GRI standard, Corporate social responsibility is separated into three parts: corporate governance, environment and society. The empirical results are as follows: (1) Disclosure of corporate governance is that the stages of maturity is greater than the stages of growth. There’s no significant relationship between disclosure of corporate governance and corporate performance in the stages of growth. (2) Disclosure of environment and society is that the stages of maturity is greater than the stages of growth. Disclosure of environment and society are positively associated with corporate performance in the stages of maturity. (3) The stages of maturity and decline are exposed to the same degree of corporate governance. There’s no significant relationship between disclosure of corporate governance and corporate performance in the stages of decline.