回顧過去研究可發現大多探討企業社會責任(Corporate Social Responsibility, CSR)對於財務績效的影響或是研發支出與財務績效之研究,鮮少結合並探討企業社會責任(CSR)與創新資本對財務績效之影響,故本研究為彌補過去文獻不足,因此,本研究欲探究企業社會責任(CSR)、創新資本與財務績效之關聯性,研究發現:(1) CSR得獎企業與財務績效(ROA)具有正向顯著關聯性;(2)研發密度(R&D)與財務績效(ROA)具有負向顯著關聯性,(3)專利權數(Patent)與財務績效(ROA)具有負向關聯性,但未達顯著,(4)財務績效並不受到CSR得獎企業與創新資本(R&D、專利權數)交互作用影響。
In the past, however, there were fewstudy both combining CSR and innovation capitalon financialperformanceand making empirical research. Hence this study is going to explore the impact of these two elements on financial performance. The study found that: (1) CSR award-winning enterprise and financial performance (ROA) have the following advantages, (2) R & D density has a negative correlation with financial performance (ROA), (3) patent rights and financial performance (ROA) has a negative correlation, but not Significantly, (4) financial performance is not affected by the interaction of CSR winning firms with innovative capital (R & D, patent rights).