企業社會責任與企業績效以及企業價值之關聯性研究

隨著時代的變化以及不斷有因企業而成的不公平事件、環境污染等等的全球性問題，廣大社會對企業社會責任越來越關注。社會希望企業在獲利的同時，可以回饋社會，所以企業社會責任已經成為企業在營運上的其中一項重點考量。此研究分為兩個部分，第一部分以天下雜誌「天下 CSR 公民獎排行榜」內「大型企業、中堅企業、小巨人」的各構面「公司治理、企業承諾、社會參與、環境永續」分數，去測量每個構面對於企業績效(ROA)的關係。第二部分一樣用「天下 CSR 公民獎排行榜」內「大型企業、中堅企業、小巨人」的各構面「公司治理、企業承諾、社會參與、環境永續」分數，以企業總市值作為企業價值之替代變數，找出各構面分數與企業價值的關聯性。研究結果可供企業作實行企業社會責任的參考方向與策略。

關鍵字

企業社會責任；企業績效；企業價值；企業總市值

並列摘要

With the changes of the times and continuous global problems such as unfair incidents and environmental pollution caused by enterprises, the general society starts to pay more and more attention to corporate social responsibility. The society hopes that enterprises can contribute to the society while making profits. Therefore, corporate social responsibility has become one of the key considerations in the operation of enterprises. This research paper is divided into two parts. The first part is based on the various aspects of "large companies, backbone companies, small giants" in CommonWealth Magazine's "National CSR Citizen Award Rankings": "Corporate Governance, Corporate Commitment, Social Participation, Environmental Sustainability" Score to measure the correlation between each aspect and corporate performance (ROA). The second part also uses the scores of "corporate governance, corporate commitment, social participation, environmental sustainability" in "large companies, backbone companies, small giants" in the "World CSR Citizen Award Rankings", and the total market value of the company as the company Value substitution variables, to find out the correlation between the scores of each aspect and the value of the enterprise. This research results can be used as a reference direction and strategy for enterprises to implement corporate social responsibility.