在現在企業管理中企業社會責任確實受到重視,但很多人認為,企業社會責任太高調在景氣不好時大都是只聽雷聲響、不見雨滴下。CSR受到重視時是否能為股東及企業帶來極大利潤?本研究將探詢重視CSR的企業經營績效是否有比較良好。 本研究以遠見雜誌第3屆到第5屆企業社會責任獎的得獎名單與透過台灣經濟日報(TEJ)選擇市值接近得獎名單產業相同做為對照組來研究是否實行社會企業責任之公司,經營績效會優於其他公司。結果顯示注重企業社會責任的公司其經營績效與未注重企業社會責任的公司有所不同,但在經營績效未來方面注重企業社會責任的公司其經營績效與未注重企業社會責任的公司並無不同之處,另外,公司的規模確實會影響企業對於企業社會責任的注重。
Nowadays, corporate social responsibility (CSR) is highly recognized in business management, but its realization fails especially during a recession. Can CSR benefit stockholders and businesses in huge profits when it is valued? The present study aims to investigate whether corporations that emphasize CSR achieve better business performance. The study compares lists of the third to fifth annual Corporate Social Responsibility Awards by Global Views Monthly with businesses of similar market value, chosen by Taiwan Economic Journal (TEJ), to examine whether CSR-focused businesses are superior to other companies in their business performance. The results showed that significant differences in business performance existed between corporations who value CSR and those who do not; nevertheless, there were no significant differences in terms of their future operating performance. It was also found that the corporate size does affect the degree to which a company stresses its CSR.