產業集中度對企業社會責任效果之影響

The Effect of Industrial Concentration on Enterprise Social Responsibility

陳佳平(Jia-Ping Chen)

指導教授 ： 李瓊映

長榮大學/管理學院/經營管理研究所/碩士(2014年)

https://doi.org/10.6833/CJCU.2014.00165

摘要

本研究探討了產業集中度對企業社會責任的影響。產業集中度的想法參照劉景中（2010）的影響，並擴展到納入模型對企業社會責任的影響。過去文獻大多探討企業從事企業社會責任對財務績效的影響，然此影響是否會因各企業所屬產業之集中度不同而有所不同?本研究以2007年至2011年獲天下雜誌「企業公民獎」之大型企業與中堅企業為研究樣本，分析探討不同產業集中度下，企業從事CSR活動對其未來財務績效之影響。研究發現，企業獲企業公民獎對其未來財務績效具顯著之正向影響，但產業集中度越高，此正向影響越小。此外，若觀察得獎公司對CSR之投入多寡是否會影響其財務績效，其結果是不顯著的。可能是因為能獲企業公民獎者，其對CSR之投入應有一定程度以上，已備受肯定，因此在這群得獎企業中，CSR投入的多寡對其財務績效表現的影響不大。

關鍵字

企業社會責任 ； 產業集中度 ； 財務績效

並列摘要

This study examines that the effect of industrial concentration on enterprise social responsibility. The idea of industrial concentration affect by referring to Liu(2010) and extend to incorporate into the models on the effect of enterprise social responsibility. While several scholars examine the financial performance on enterprise social responsibility has been extensively investigated, but literatures considering the industrial concentration with incorporation of enterprise social responsibility is relatively little explored. However, whether this impact has the difference between the concentration and industry? In this study, the large-sized and medium-sized companies got the "Corporate Citizenship Award" during 2007 to 2011 by CommonWealth Magazine announced as samples analyzed and explored the financial performance effect of the different industrial concentration and enterprises which have CSR activities in the future. The empirical results findings that enterprises which have corporate citizenship award have significant positive impact for financial performance in the future, nevertheless, the higher the industrial concentrate degree, the financial performance affect is smaller positive. In addition, whether the winning companies put into CSR will affect its financial performance, the interesting findings that the winning companies put into higher CSR cannot more improve the financial performance.

並列關鍵字

CSR ； Industry Concentration ； Finance Performance

參考文獻

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