企業社會責任、企業社會責任事件與企業財務績效關聯之研究

A Study on the Relationship of Implementation of CSR, CSR Event and Corporate Financial Performance

陳冠錚(Kuan-Cheng Chen)

指導教授 ： 黃美賢

嶺東科技大學/管理學院/國際企業系碩士班/碩士(2015年)

https://doi.org/10.6823/LTU.2015.00042

摘要

企業履行CSR贏得了聲譽，但也可能提高其經營成本，究竟執行CSR對企業的財務績效是否有利的議題仍未確定。另外，企業若發生違反CSR事件會不會影響其聲譽及績效也有待考驗。本研究先以2007年至2014年天下雜誌－「天下企業公民TOP 50」為研究樣本，探討實踐CSR、CSR事件與得獎企業財務績效之間的關聯性。接著再選取同類型未得獎的上市櫃企業來對照，檢驗CSR事件、財務績效和得獎與否的關聯。
　　研究結果發現：對獲頒「天下企業公民TOP 50」之得獎企業而言，實踐企業社會責任與企業財務績效有顯著正向關係、得獎企業若發生違反CSR事件對當期的財務績效雖無顯著影響；但對下一期績效有明顯負向影響，得獎企業若發生違反CSR事件會影響其企業CSR得獎機會。對整體樣本而言，財務績效表現良好的企業CSR得獎機會較高，企業若發生CSR事件卻不會明顯影響其企業CSR得獎。

關鍵字

企業社會責任 ； 企業社會責任事件 ； 企業財務績效

並列摘要

When a company implemented the corporate social responsibility (CSR), it could earn the reputation but it could also raise the cost. Implementing the CSR would increase the corporate profit or lower the financial performance is still an issue to study. Besides, if the company was announced happened events violating the CSR would impact its reputation and earnings. We investigate the relationship of the CSR performance, CSR event and financial performance of winners of the Corporate Citizenship Award conferred by Common Wealth Magazine in the 2007 to 2014 period. Then we add the non-award listed companies to exam the relationship of the CSR event, financial performance and award or not.
We find that for the winner companies, implementing CSR could benefit the financial performances. The winner comapny occurred CSR events do not suffer the financial performance this year but will affect its earnings next year. If the winner company happened violating CSR events will lower its opportunity to win the CSR award. For the whole samples, the companies with better financial performance tend to get the CSR award. Furthermore, for the all sample companies happened violating CSR events would not impact its winning CSR award.

並列關鍵字

Corporate Social Responsibility ； Corporate Social Responsibility Event ； Corporate Financial Performance

參考文獻

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