企業社會責任對財務績效關聯性之研究:台灣與印尼之實證研究

The Relationship between Corporate Social Responsibility and Financial Performance: Evidences from Indonesia and Taiwan

娜彥西(Nursyamsi Amin)

指導教授 ： 林慧葉

國立虎尾科技大學/管理學院/財務金融系碩士班/碩士(2016年)

摘要

全球企業為了永續經營，已經意識到企業社會責任 (CSR)已成為關鍵的議題，很多公司嘗試將企業社會責任納入日常營運中，以往有許多研究試圖尋找企業社會責任對公司績效的影響，本研究則著重於比較印尼和臺灣兩地企業社會責任對公司績效影響的差異，實證結果顯示，在印尼和臺灣企業社會責任對公司財務績效皆有顯著的影響，相較於印尼，企業社會責任在台灣的影響效益較大。具體而言，企業執行CSR對財務績效會帶來益處。本研究不僅補足以往文獻，對於企業社會責任在亞洲國家的成長也有所助益

關鍵字

企業社會責任 ； 財務績效 ； 印度尼西亞 ； 台灣

並列摘要

Corporate Social Responsibility (CSR) has become a crucial issue since the awareness from many parties to do sustainable business in the world. Many companies try to adopt CSR as their responsibility toward their companies’ life. Since many researches try to figure out the effect of CSR for a company’s performance, this study will focus on doing comparison about the effect of CSR practice in Indonesia and Taiwan. This research document the relationship of between CSR and financial performance in Indonesia and Taiwan in selected companies. The empirical result shows that both of Indonesia and Taiwan companies have significant correlation with financial performance. Specifically, the effect of CSR in Taiwan is higher than in Indonesia so it indicates that CSR activities give beneficial for companies’ financial performance. This result will bring contributions toward CSR literatures and any parties about the growth of CSR in Asia’s countries.

並列關鍵字

Corporate Social Responsibility ； Financial Performance ； Indonesia ； Taiwan

參考文獻

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