企業社會責任、創新與公司績效之研究

A Study of the Relationship among Corporate Social Responsibility, Innovation and Operational Performance

戴雨純(Yu-Chun Tai)

指導教授 ： 劉政淮

國立臺中科技大學/商管學群/事業經營研究所/碩士(2010年)

https://doi.org/10.6826/NUTC.2010.00021

摘要

企業社會責任是近年來倍受矚目的企業議題之一，不僅代表了社會對企業的期待，更攸關企業品牌形象的樹立。此外，為保障企業在市場上的永續生存與發展，就必須透過產品不斷的創新與研發；簡言之，企業社會責任和創新是構成企業永續經營的條件。但由於過去文獻鮮少結合並探究企業社會責任與創新這兩要素對企業績效之影響，因此，本研究欲探究兩者對企業經營績效之影響。實證結果發現，兩者對經營績效均具有顯著正向影響，尤其CSR對經營績效之影響更為顯著，亦即企業在採行社會責任之行為過程中，不但可以相對減少其他營運成本之支出，亦可提升企業的聲譽，進而獲得利害關係人之支持，為企業創造更多之利益。
企業社會責任與創新之交互影響對企業經營績效之影響是呈現混合之關係。企業社會責任與創新投入(研發密度)交互影響對企業績效是正向影響，尤其對大規模公司與可創新之產業而言，其影響是更為顯著。但企業社會責任與創新產出(專利權數)交互影響對經營績效卻未達顯著水準。因此，本研究認為，企業除須重視企業社會責任與創新之外，亦可將兩者結合，發展綠色商品以順應國際潮流，為社會帶來最極大之益處，和為企業達成最大的可能利益。

關鍵字

企業社會責任、創新、公司績效

並列摘要

Corporate Social Responsibility (CSR) is one of the most popular corporate issues in recent years, which is related to the establishment of the corporate product image. Also, products must be unceasingly innovated and created to ensure sustainable survival and development of corporation in markets. In brief, corporate sustainable operation should condition on CSR and innovation. In the past, however, there were few study both combining CSR and innovation on corporate performance and making empirical research. Hence this study is going to explore the impact of these two elements on corporate performance, and the result showed that both of CSR and innovation have a significantly positive correlation with corporate performance; in particular, the effect of CSR on operational performance is even more significant. During the process of taking CSR, corporation can not only cut down other operating cost, but also build up its reputation, so as to win stakeholders’ support, and thus get higher profits for itself.
The relationship among CSR, innovation and operatonal performance is complex. The interactions of CSR with the input of innovation (R&D) have a positive correlation with operational performance; the positive effect of the big size corporation and innovation industry on operational performance is particularly more significant. However, interactions of CSR with the output of innovation (Patent) are not up to the sigaificant level. As a result, this reach suggests that in addition to putting emphasis on CSR and business innovation, the corporation can also combine both of which to develop green products for following the current international trend, for bringing the greatest benefit to society, and for making the greatest possible profits for itself.

並列關鍵字

Corporate Social Responsibility, Innovation, Operational Performance

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