以BCG矩陣探討企業社會責任與公司績效關聯性之研究

企業社會責任( Corporate Social Responsibility，CSR )，在過去這幾年裡，無論在產業界、政府機關、學界單位都不斷地被提出討論與研究。企業投入企業社會責任活動欲提昇公司形象、提高市場佔有率進而創造公司價值，亦可帶給股東較高報酬率。金管會新版公司治理藍圖(2018 ~ 2020) 將朝「深化公司治理及企業社會責任文化」、「有效發揮董事職能」、「促進股東行動主義」、「提升資訊揭露品質」及「強化相關法令規章之遵循」等 5 大計畫項目推動。鼓勵投資人積極參與公司治理，協助企業提升競爭力及創造更友善的投資環境，提升我國資本市場之國際競爭力，並持續引導企業落實企業社會責任，朝企業永續發展之目標邁進。本研究利用BCG矩陣探討企業社會責任與公司績效價值之間的關聯性，企業投入企業社會責任活動越多，越能提高公司價值及績效。亦即從事企業社會責任活動的企業，對總資產報酬率、股東權益報酬率是正相關。

關鍵字

企業社會責任；市場佔有率；營收成長率

並列摘要

Corporate social responsibility (CSR) has been a popular issue, which is widely discussed and deeply researched by industry, academia and government over the past few years. The reasons why enterprises utilized in CSR is going to improve corporate image, increase market share, create company value, and enhance Return on Equity (ROE). FSC (Financial Supervisory Commission Republic of China) also formulated Corporate Governance Roadmap (2018-2020) to help a company be socially accountable. Its included:deeping corporate governance and CSR , enhancing board functions, promoting shareholder activism, enhancing information disclosure quality, andaugmenting regulatory enforcement. In order to boost the competitiveness in international capital market and create a friendly investment environment, investors are encouraged to participate in corporate governance. In the meantime, entrepreneurs should contribute in corporate responsibility to achieve the goal of corporate sustainability. This study uses the BCG matrix to explore the correlation between corporate social responsibility and corporate performance value . The more a company engages in social responsibility activities, the more it can increase its value and performance. In conclusion, it was positive correlation between CSR, return on assets (ROA) and ROE.