隨著台灣企業跨足國際市場,在一個全球化競爭的年代,企業必須永續經營,創造企業永續成長的競爭力,但如何創造競爭優勢?企業社會責任(Corporate Social Responsibility,CSR)則被視為企業聲譽的一種象徵,具有高度社會責任形象,對企業而言,可能影響企業的品牌形象和產品競爭力以及社會聲譽,也是企業永續成長,創造競爭力及提升財務績效的策略之一。 因此本研究主要探討企業社會責任與財務績效兩者之間的關聯性,並以台灣天下雜誌「企業公民」、遠見雜誌「企業社會責任」得獎之上市企業為研究對象,樣本期間為2010年至2014年。以統計t檢定比較各年度得獎與未得獎企業之每股盈餘(EPS)及資產報酬率(ROA)。實證結果顯示,企業社會責任得獎組之企業財務績效大多顯著優於未得獎的對照組企業,表示社會責任的投入行為與公司之財務績效的確有顯著的關聯性。
This research examines the correlation between corporate social responsibility and financial performances of companies by sampling the listed companies in Taiwan that have received awards in excellence in corporate social responsibility from either CommonWealth Magazine or Global Views Monthly. The sampling period is 2010~2014. This research conducts t-stats tests on the earnings per share and return on assets of the companies who have received awards and the companies who have never received awards. The empirical results suggest that the companies who have received corporate social responsibility awards report better financial performances than those who have not. This indicates a significant correlation between corporate social responsibility activities and financial performances.