企業社會責任與公司績效之關聯性

Corporate Social Responsibility and Firm Performance

李秀英(Hsiu-Ying Lee) ； 劉俊儒(Chun-Ju Liu) ； 楊筱翎(Shiau-Ling Yang)

《東海管理評論》 13卷1期 (2011/08) Pp. 77-111

https://doi.org/10.29724/TMR.201108.0003

摘要

2008年的金融海嘯及日益嚴重的全球暖化現象，讓企業認識到，永續發展是企業唯一的選項。企業在追求利潤的同時，必須對社會與環境負起責任，並扮演最佳企業公民的角色，才能為企業創造持續性競爭優勢。有鑑於此，本研究旨在探討企業社會責任（Corporate Social Responsibility, CSR）與公司績效之關聯性，並以台灣天下雜誌「企業公民」、遠見雜誌「企業社會責任」得獎之上市上櫃企業為原始研究樣本，採配對樣本方式及利用普通最小平方法（OLS）進行迴歸分析。樣本期間為2004年至2008年。研究發現：（1）CSR得獎企業，其CSR的投入與其財務、非財務績效及研發支出都有正向顯著之影響；（2）相較於非得獎企業，CSR得獎企業其研發支出能帶來較好的財務績效之假說並未獲得支持。

關鍵字

企業社會責任 ； 財務績效 ； 非財務績效

並列摘要

Due to the financial tsunami in 2008 and the more serious global warming problems, more and more companies pay attention to the issue of CSR and increasingly recognize the sustainable development implications. This study examines the relationship between corporate social responsibility and firm performance. Original sample is selected from the award-winning companies of Excellence in Corporate Social Responsibility over the period from 2004 to 2008. The empirical finding shows that: (1) the financial performance, non-financial performance, and R&D expenditures of CSR award-winning companies are significantly better (larger) than non-CSR award-winning companies; (2) as compared with non-CSR award-winning companies, the R&D expenditures of CSR award-winning companies are uncorrelated with their financial performance.

並列關鍵字

Corporate social responsibility ； Financial performance ； Non-financial performance

參考文獻

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