今日台灣已經成為世界工業發展及經濟體系中的一個重要成員,世界企業永續發展協會(WBCSD)深感企業界要在現今注重永續經營及環境管理的國際競爭社會中,佔有一席之地。對於環境保護、資源永續利用及生態工業之建立,勢必有責無旁貸的義務。希望能結合企業界的力量,提倡及推動環境保護及資源管理,以達成企業永續發展之目的,並提高國人的生活品質。 本研究是以台灣遠見雜誌2005年至2010年企業社會責任獎之傳統產業及製造業得獎企業為研究對象,透過台灣經濟日報(TEJ)選擇市值接近得獎名單相同性質之企業,做為對照組來研究是否履行社會責任的公司。得奬企業經營績效應該會優於未履行社會責任的公司,因為企業社會責任(CSR)與財務經營績效屬於企業永續發展的重要條件之一。CSR受到重視時是否真的能為股東及企業帶來極大利潤?一些重視CSR的企業,財務經營績效是否有比較良好?結果顯示履行企業社會責任的公司其經營績效與未履行企業社會責任的公司確實有所不同,實行CSR的企業其在財務經營績效上較來的優異。
Nowadays, Taiwan has played an important role in global industrial development and economy system. The World Business Council for Sustainable Development (WBCSD) deeply realize that enterprises want to take place in worldwide competition which paying attention in sustainable development and environmental management, these enterprises shall take responsibility for protecting the natural environment, re-cycling, and building eco-industry. In order to reach target of sustainable development and great life-quality, we gather strength of enterprises to push forward environmental management and source management. Our object of study is from Corporate Social Responsibility Award enterprises from year 2005 to year 2010, which set up by Global Views Monthly, in traditional industry and manufacturing industry; also, to investigate the corporate social responsibility completed or not, selecting some similar enterprises with close market value, compared with Award enterprises as control group, via Taiwan Economic Journal (TEJ). Award enterprises shall better than these enterprises which not completing social responsibility; the reason is, the corporate social responsibility (CSR) and financial performance are important conditions of sustainable development. While thinking more about CSR, does it bring great margins for the enterprises and stockholders? Does the financial performance go well in these enterprises which thinking more about CSR? The search result shows, it differs between the CSR-completed enterprises and CSR-not-completed enterprises. The CSR-completed enterprises go well especially in the financial performance.