策略性企業社會責任與公司績效之關聯性

Strategic Corporate Social Responsibility and Firm Performance

許芙瑄(Fu-Hsuan Hsu)

指導教授 ： 李佳玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2013年)

摘要

無資料

關鍵字

企業社會責任 ； 策略 ； 公司績效

並列摘要

Following an increasingly global competition tendency, it is significant for companies to understand how to invest corporate social responsibility (CSR) strategically to satisfy stakeholders and create competitive advantages. The purpose of this study seeks to contribute to the CSR literature of how to invest CSR to match with strategic orientation through examine the relation between strategic orientation and CSR, and the impact of such relation on firm performance. The dataset includes the largest 3,000 U.S. companies by market capitalization and covers the years 2003-2011. The results show that prospectors will demonstrate higher level of public CSR, internal CSR and proactive CSR than defenders both in t-test and regression analysis. Moreover, prospectors demonstrate on public CSR, proactive CSR lead to significantly higher level of firm performance. In contrast, defenders invest in internal CSR and defensive CSR significantly lead to better firm performance. These findings provide a new vision for companies to examine their CSR resource allocation. Also, it highlights that the moderating effect of strategy may explain the perennial inconsistent results between CSR and firm performance.

並列關鍵字

Corporate Social Responsibility ； Strategy ； Firm Performance

參考文獻

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