臺灣博碩士論文加值系統

本研究探討了產業集中度對企業社會責任的影響。產業集中度的想法參照劉景中（2010）的影響，並擴展到納入模型對企業社會責任的影響。過去文獻大多探討企業從事企業社會責任對財務績效的影響，然此影響是否會因各企業所屬產業之集中度不同而有所不同?本研究以2007年至2011年獲天下雜誌「企業公民獎」之大型企業與中堅企業為研究樣本，分析探討不同產業集中度下，企業從事CSR活動對其未來財務績效之影響。研究發現，企業獲企業公民獎對其未來財務績效具顯著之正向影響，但產業集中度越高，此正向影響越小。此外，若觀察得獎公司對CSR之投入多寡是否會影響其財務績效，其結果是不顯著的。可能是因為能獲企業公民獎者，其對CSR之投入應有一定程度以上，已備受肯定，因此在這群得獎企業中，CSR投入的多寡對其財務績效表現的影響不大。

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.

第一章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 研究方法
第四節 資料來源
第五節 研究架構
第二章文獻探討
第一節 企業社會責任之意義
第二節 企業社會責任對財務績效之影響
第三節 產業集中度
第三章 研究設計與方法
第一節 兩階段分析法
第二節 研究變數介紹
第三節 變數設定
第四節 研究假設與實證模型
第四章 實證結果與研究分析
第一節 敘述性統計
第二節 實證結果
第五章 研究建議
參考文獻
一、中文參考文獻
二、英文參考文獻
三、網站
四、書籍

一、中文參考文獻
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。
2.李芯蕓（民99）。企業社會責任與企業財務績效因果關係之研究。逢甲大學合作經濟學所碩士論文，未出版。
3.陳正倉(民73)。台灣地區產業集中度之研究。企銀季刊。8:2 民73.10 頁35-57。
4.陳正倉、林惠玲(民86)。臺灣產業集中度水準及其變動之研究。經濟論文叢刊 25:3 民86.09 頁335-367。
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。
6.蔡瓊儀(民102)。公司治理、公司績效與企業社會責任之關聯性。大葉大學管理學院碩士在職專班碩士論文，未出版。
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。
8.連家君(民102)。逆物流、企業社會責任與企業形象之關係─以風險社會為調節之研究。德明財經科技大學行銷管理系碩士論文，未出版。
9.陳立平(民99)。股權結構與董事會組成對公司經營績效之影響－產業競爭度之調節效果。東海大學會計學系碩士論文。未出版。
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。
11.雷水圳(民90)。產業集中度指標之衡量:台灣地區製造業民國65 - 85年之實證研究。輔仁大學管理學研究所碩士論文。未出版。
12.鄭如軒(民101)。產業集中度對內部公司治理機制以及經營績效之影響－以台灣上市上櫃公司為例。國立中山大學企業管理學系研究所碩士論文。未出版。
13.莊育勳(民98)。公司多角化，R&D與Tobin's Q。東海大學經濟系碩士論文。未出版。

二、英文參考文獻
14.Arrow, K. J.(1973).,"Social Responsibility and Economic Efficiency" Public Policy, 21, 303- 317,1973.
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.
16.Alexander, G. J. and R. A. Bucholtz , "Corporate Social Performance and Stock Market Performance," Academy of Management Journal, 21, 479-486,1978.
17.Bowen, H. (1953). Social responsibilities of the business-man. New York: Harper.
18.Bragdon, J. and J. Marlin, "Is Pollution Profitable?" Risk Management, 19, 9-18,1972.
19.Bowman, E. H. and M. Haire , "A Strategic Posture toward Corporate Social Responsibility," California Management Review, 18,49-58,1975.
20.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497–505.
21.Chen, S. S. and K. W. Ho (2000), “Corporate Diversification, Ownership Structure, and Firm Value: The Singapore Evidence,”Internatonal Review of Financial Analysis, 9(3),pp. 315-326
22.Fama, E., & French, K. (2000). Forecasting profitability and earnings. The Journal of Business, 73(2), 161-175.
23.Friedman, M.,”The Social Responsibility of Business Is to Increase Its Profits,”The New York Times Magazine,13,32-33.1984,1970.
24.Fombrun, C. J. and M. Shanley (1990). What’s in a Name? Reputation Building and Corporate Strategy. Academy of Management Journal, 33, pp.233–258.
25.Friedman,M. (1970). The Social Responsibility of Business Is to Increase Its Profits. The New York Times Magazine, 13, pp.32-33.
26.Griffin, J.J and Mahon, J.F. (1997). The Corproate Performance
and Corporate Financial Performance Debate:Twenty-five Years of Incomparable Research. Bussiness and Scociety,36(1), pp.5-31.
27.Godfrey, P.C., Merrill, C.B., Hansen, J.M., 2009. The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis, Strategic Management Journal, 30(4), 425-445.
28.Guenster, N., Bauer, R., Derwall, J., and Koedijk, K. 2011. The Economic Value of Corporate Eco-Efficiency. European Financial Management, 17(4), 679-704.
29.Hawkins, D. F. (1998). Corporate Financial Reporting and Analysis: Texts and Cases, Irwin/ Mcgraw-Hill, Boston.
30.Lindenberg, E. B., & S. A. Ross, “Tobin’s Q ratio and industrial organization,”Journal of Business, 1981, pp.1-32.
31.Moskowitz, M. R., "Choosing Socially Responsible Stocks," Business and Society Review, 1,71-75,1972.
32.Marens, R. (2004). Wobbling on a one-legged stool: The Decline of American Pluralism and the Academic Treatment of corporate social responsibility’. Journal of Academic Ethics, 2, 63–87.
33.Moussavi, F. and D. Evans , "An Attributional Approach to Measuring Corporate Social Performance," Working Paper, Academy of Management Meetings in San Diego,1986.
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36.Parket, I. R. and H. Eibert (1975). Social Responsibility: The Underlying Factors. Business Horizons, 18, pp.5-10.Porter, M. E. and C. Van der Linde (1995). Green and Competitive; Ending the Stalemate. Harvard Business Review, September-October, pp.120–135.
37.Schuler, D.A., and Cording, M., 2006. A corporate social performance-corporate financial performance behaviral model for consumers. Academy of Management Review, 31(3), 540-558.
38.Soloman , R. and K. Hansen (1985). It’s Good Business. New York: Atheneum. Moore, G. (2001). Corporate Social and Financial Performance: An Investigation in the UK Supermarket Industry. Journal of Business Ethics, 34, pp.299–315.
39.Spicer, B. H., "Investors, Corporate Social Performance and Information Disclosure: An Empirical Study," Accounting Review, 53, 94-111,1978.
40.Tsoutsoura, M., "Corporate Social Responsibility and Financial Performance," Working Paper, University of California,2004.
41.Ullmann, A., "Data in Search of a Theory: A Critical Examination of the Relationshipamong Social Performance, Social Disclosure, and Economic Performance," Academy of Management Review, 10, 540-577,1985.
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43.Villalonga, B. (2004). Diversification discount or premium? new evidence from the business information tracking series. The Journal of Finance, 59(2), 479-506.
44.Waddock, S.A., and Graves, S.B., 1997. The corporate social performance-financial performance link. Strategic Management Journal, 18(4), 303-319.
45.Werther, W. and D. Chandler , "Strategic Corporate Social Responsibility as Global Brand Insurance,” Business Horizons, 48,317-324,2005.

三、網站
1.天下雜誌企業公民獎: http://issue.cw.com.tw/issue/csr/analysis.jsp
四、書籍
1.林宜諄(民97)。企業社會責任入門手冊。天下雜誌。