企業社會責任與公司財務績效及非財務績效之關連性研究
-以金融業為例

近年來公民意識抬頭，社會已逐漸要求或期許企業經營者應兼顧企業社會責任。2008年全球經濟經歷金融大海嘯後，更再度興起全球性之企業社會責任推行聲浪。企業也了解到若要達到永續經營的目標，經營良好的企業社會形象是很重要的一環。企業在創造利潤及對股東利益負責的同時，還應要承擔對民眾、對員工以及對社會和環境的社會責任。而金融業居於整體社會與經濟發展驅動能量的重要支柱，是國民經濟的樞紐，跟整體社會運行息息相關。金融業與民眾個人存款、融資等都有相當關係；應善盡企業社會責任、提升社會公益、成為社會安定力量，進一步帶動社會的經濟成長。本研究旨在探討企業社會責任（Corporate Social Responsibility, CSR）與金融業公司績效之關聯性。以台灣天下雜誌「企業公民」評選得獎之上市上櫃金融企業為原始研究樣本，與未得獎之金融企業進行迴歸分析。選取樣本期間為2007年至2014年。研究發現：(1)CSR得獎之金融企業，其CSR的投入與其財務績效有正向但非顯著之影響；(2)CSR得獎之金融企業，其CSR的投入與其非財務績效有正向且顯著之影響。

關鍵字

企業社會責任(CSR) ；財務績效；非財務績效

並列摘要

In recent years, the rise of civic consciousness, business operators should take into account the corporate social responsibility. After 2008, the global economy experienced a major financial crisis. Enterprise learned that to achieve sustainable development goals, well-run corporate social image is a very important part. The financial industry occupies an important pillar of the overall social and economic development driving energy. To improve social welfare and become social stability force, further promote the economic growth of society. This study was designed to investigate the relevance of CSR (Corporate Social Responsibility, CSR) and financial performance of the company. Taiwan CommonWealth magazine "corporate citizen" award winners companies and non-award companies for original research samples. To make a regression analysis is the method. Select samples during 2007-2014. The study found: (1) CSR Winner of the financial business, its financial performance and its investment in CSR has a positive but non-significant effect. (2) CSR Winner of the financial companies, its nonfinancial performance and its investment in CSR has a positive and significant effect.