臺灣博碩士論文加值系統

在高度全球化的世界經濟體系中，企業追求經營績效與股東利益的同時，在不知不覺中傷害環境成本以及社會成本。現今，企業社會責任已成為世界追求永續發展的主要趨勢與方法。本研究之主旨擬探討企業社會責任與企業經營績效的議題，但是，過去文獻多僅以股東所重視的財務指標來加以檢驗企業履行社會責任後的經營績效，其實是不足的，本研究透過衡量短期經營績效的財務指標(ROA, ROE, ROS)以及衡量長期經營績效的無形資產指標(EVA, VAIC, MVBV, Tobin’s Q)以彌補過去文獻之不足；並採用研究發展費用率及公司規模(員工人數)作為企業社會責任與經營績效的中介變項。研究結果發現：(1)企業社會責任會影響企業經營績效(ROS)；(2)研發費用率對於企業社會責任與經營績效(ROS)具有完全中介效果；(3) 公司規模(員工人數)對於企業社會責任與經營績效(ROS) 具有完全中介效果；(4)企業社會責任與企業經營績效(ROS)形成循環關係。

The study examines the effects of research and development expense ratio and the size of company in mediating the relationship between corporate social responsibility (CSR) and business performance. In the study, the short-term of the financial indicators of business performance (ROA, ROE, ROS) and the long-term of the intangible assets (EVA, VAIC, MVBV, Tobin's Q) are as to be the business performances. The findings of the research are as follows: (1) the corporate social responsibility affects the business performance (ROS); (2) Research and development expense ratio complete mediated the effect of corporate social responsibility and business performance (ROS); (3) the size of company (number of employees) complete mediated the effect of corporate social responsibility and business performance (ROS); (4) the corporate social responsibility and business performance (ROS) to form a circular relationship.
Keywords: corporate social responsibility, environmental responsibility, business performance, research and development expense ratio, ISO140001

摘要 iii
英文摘要 iv
目 錄 iii
表目錄 vii
圖目錄 vii
一、 緒言 1
二、 回顧文獻與假設 5
2.1企業社會責任 5
2.2國內ISO14001發展趨勢 8
2.3經營績效 9
2.4資源基礎論 14
2.5企業社會責任與經營績效循環關係 18
三、 研究方法 20
3.1研究架構 20
3.2研究對象與研究期間 21
3.3變數操作行定義 22
3.4中介效果分析 23
四、 實證結果與分析 25
4.1敘述性統計分析與平均數檢定 25
4.2相關分析 26
4.3社會責任與非社會責任企業迴歸分析 28
五、 結論與建議 41
5.1結論 41
5.2研究建議: 42
參考文獻 44

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