企業社會責任與公司績效之相關性研究-以美國半導體產業為例

The Relationship between Corporate Social Responsibility and Corporate Performance: Evidence from U.S. Semiconductor Industry

李曉嵐(Hsiao-Lan Lee)

指導教授 ： 王維康

元智大學/管理學院/商學碩士班(會計學程)/碩士(2011年)

https://doi.org/10.6838/YZU.2011.00222

摘要

本研究採用兩階段方式探討2004 年至2008 年半導體產業之營運績
效與公司是否執行社會責任是否有關係。第一階段運用動態資料包絡
分析法(dynamic data envelopment analysis)將會計結轉活動納入模型中，以長期觀點衡量特定期間美國半導體產業之經營效率，並研究半導體產業執行社會責任是否會影響其經營效率。第二階段採用縱橫資料迴歸(panel data regression)探討執行之社會責任指標對美國半導體產業經營效率之影響。實證結果如下：公司執行社會責任對產業之經營效率有正面影響。其研究結果進一步指出半導體產業執行有關人權、員工關係以及環境之社會責任指標對半導體產業之績效表現顯著之影響力，建議相關管理當局應多加重視社會人權、員工以及環境之投入，以期望能夠提升半導體產業整體效率。

關鍵字

動態資料包絡分析法 ； 經營績效 ； 社會責任

並列摘要

This study adopts two-stage approach to explore the relationship between corporate social responsibilities (CSR) and semiconductors' performance during 2004-2008. The first stage adopts dynamic Data Envelopment Analysis to explore whether CSR affects US semiconductor firms' performance and analysis the difference in performance between CSR firms and Non-CSR firms; the second stage explores which quantitative indicators of corporate social responsibility would significantly affect US semiconductor firms' performance by using panel data regression. The empirical results show that social responsibility investment of US semiconductor firms has positive effects on their performance and the corporate social responsibility quantitative indicators - human rights,
employee relationship, and environment, which appears to be significantly effective to the semiconductor firms in the United States. In order to enhance the corporate efficiency of the semiconductor industry, this study suggests that companies should pay more attention to human rights, employee relationship, and environmental issues.

並列關鍵字

Dynamic data envelopment analysis ； Corporate performance ； Corporate social responsibility

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