產業集中度對企業社會責任效果之影響

陳佳平

doi:10.6833/CJCU.2014.00165

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產業集中度對企業社會責任效果之影響

The Effect of Industrial Concentration on Enterprise Social Responsibility

陳佳平 , Masters　　Advisor：李瓊映　　

繁體中文 DOI： 10.6833/CJCU.2014.00165

企業社會責任；產業集中度；財務績效； CSR ； Industry Concentration ； Finance Performance

Abstract │ Reference (52) │ Altmetrics

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This study examines that the effect of industrial concentration on enterprise social responsibility. The idea of industrial concentration affect by referring to Liu(2010) and extend to incorporate into the models on the effect of enterprise social responsibility. While several scholars examine the financial performance on enterprise social responsibility has been extensively investigated, but literatures considering the industrial concentration with incorporation of enterprise social responsibility is relatively little explored. However, whether this impact has the difference between the concentration and industry? In this study, the large-sized and medium-sized companies got the "Corporate Citizenship Award" during 2007 to 2011 by CommonWealth Magazine announced as samples analyzed and explored the financial performance effect of the different industrial concentration and enterprises which have CSR activities in the future. The empirical results findings that enterprises which have corporate citizenship award have significant positive impact for financial performance in the future, nevertheless, the higher the industrial concentrate degree, the financial performance affect is smaller positive. In addition, whether the winning companies put into CSR will affect its financial performance, the interesting findings that the winning companies put into higher CSR cannot more improve the financial performance.

Reference ( 52 ) 〈TOP〉

1. 李建瑩(民99)。企業社會責任與財務績效關聯性研究-以本國金融業為例。國立勤益科技大學企業管理系碩士論文，未出版。
連結：
5. 簡瑜君(民101)。企業社會責任與公司財務績效之關聯性研究-以台灣公司為例。國立交通大學科技管理研究所碩士論文，未出版。
連結：
7. 洪雪卿、陳薇如、傅雁鈴(民102)。影響企業社會責任績效之重要因素為何？商管科技季刊 14:4 2013.12[民102.12] 頁405-441。
連結：
10. 劉景中(民100)。銀行集中度及效率對市場競爭度的影響：臺灣實證研究。經濟論文叢刊 39:1 2011.03[民100.03] 頁115-173。
連結：
15. Aupperle, K., A. Carroll, and J. Hatfield , "An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability," Academy of Management Journal, 28, 446-463,1985.
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