企業執行社會責任效益之探討

A Study of the Corporate Social Responsibility

陳聖文(Sheng-Wen Chen)

指導教授 ： 林慧葉

國立虎尾科技大學/管理學院/經營管理研究所/碩士(2012年)

https://doi.org/10.6827/NFU.2012.00109

摘要

近年來，因企業舞弊與掏空事件頻傳，導致投資人逐漸重視非財務資訊，許多國際性組織開始提倡企業社會責任(Corporate Social Responsibility，簡稱CSR)之推行。然而，企業執行CSR所獲得的利益是否大於成本，是影響企業執行CSR的重要因素之一，也攸關CSR後續的推廣。實證結果顯示，台灣CSR得獎企業之經營績效優於同業未得獎公司，企業投入CSR所帶來的效益也存在先降後升的情況，表示企業應持之以恆的投入社會責任工作，以享有較高的資產報酬率，進而提升企業的競爭力，增加永續發展之可能性。此外，中國CSR的推廣起步較晚，因此，企業執行CSR之努力尚未受到市場之重視，無法為企業帶來正面效益。希望本研究結果可以補足以往文獻之不足，也能提供給企業和投資人擬訂相關策略之參考。

關鍵字

企業社會責任 ； 經營績效 ； 永續發展

並列摘要

In recent years, the frequently reported corporate fraud and asset embezzlement have made investors start to attach importance to non-financial information. Many international organizations have started to promote the implementation of corporate social responsibility (CSR). However, whether the benefits obtained from the implementation of corporate social responsibility are greater than the cost is one of the important factors affecting enterprises’ implementation of CSR, as well as the subsequent effectiveness of promotion of CSR. The empirical results showed that the operating performance of CSR award-winning enterprises in Taiwan is superior to that of non-award winning ones. The effectiveness as brought by enterprises’ investment in CSR will be reduced first and then be increased, suggesting that enterprises should constantly devote themselves to CSR to share higher return on asset ratio, to further enhance their competitiveness, and to increase the possibility of sustainable development. Moreover, the promotion of CSR in China is started late. Therefore, enterprises’ efforts in implementation of CSR have not attracted the attention from market and cannot bring any positive benefit to them. It was hoped that the research results obtained in this study can make up the deficiency of previous studies and be provided as reference for enterprises and investors to develop relevant policies.

並列關鍵字

Corporate social responsibility ； Operating performance ； Sustainable development

參考文獻

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