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研究生:王智勇
研究生(外文):Wang, Jhih-Yong
論文名稱:企業社會責任與企業績效之關聯性
論文名稱(外文):Corporate Social Responsibility and Corporate Performance Correlation
指導教授:林筱鳳林筱鳳引用關係
指導教授(外文):Lin, Siao-Fong
口試委員:林筱鳳呂瑞芳賴文魁
口試委員(外文):Lin, Siao-FongLyu, Ruei-FangLai, Wun-Kuei
口試日期:2014-06-13
學位類別:碩士
校院名稱:大葉大學
系所名稱:會計資訊學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:56
中文關鍵詞:企業社會責任財務績效非財務績效
外文關鍵詞:Corporate social responsibilityFinancial performanceNon-financial performance
相關次數:
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  • 下載下載:13
  • 收藏至我的研究室書目清單書目收藏:1
2008年的金融海嘯重挫了國際經濟,便開始發展了公司治理制度,隨著近年來種種關於企業的不良行為被揭發,以及綠色環保的意識逐漸抬頭,企業開始瞭解到在追求利潤的同時,必須對社會與環境負起責任,扮演企業最佳公民的角色,才能創造持續性競爭優勢。因此,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」得獎之上市企業為原始研究樣本採配對樣本方式及利用Logistic迴歸進行迴歸分析,樣本期間為2009年至2012年,研究發現:(1)企業社會責任得獎企業,其企業社會責任的投入與其財務績效有正向顯著之影響;(2)企業社會責任的投入能為非財務績效帶來較好的結果之假說並未獲得支持。
Due to the financial tsunami in 2008, began to develop Corporate governance. In recent years, all sorts of bad behavior was revealed about the business, and environmental awareness is gradually being taken seriously, companies began to realize that in the pursuit of profits, must take responsibility for society and the environment, best corporate citizen role, in order to create sustainable competitive advantage. So, 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 2009 to 2012. The empirical finding shows that: (1) Corporate Social Responsibility winning business, its corporate social responsibility into its financial performance has a significant positive impact on the; (2) Corporate social responsibility into non-financial performance can bring good results for the hypothesis was not supported.
目錄
封面內頁
簽名頁
中文摘要.......................... iii
英文摘要.......................... iv
誌謝............................ v
目錄............................ vi
圖目錄........................... viii
表目錄........................... ix
第一章 緒論
    第一節 企業社會責任的發展與定............ 1
    第二節 研究目的................... 3
    第三節 研究流程................... 4
    第四節 研究架構................... 6
第二章 文獻探討
    第一節 企業社會責任的發展與定義........... 8
    第二節 公司治理的發展與定義............. 17
    第三節 企業社會責任與財務績效............ 21
    第四節 企業社會責任與非財務績效........... 25
第三章 研究設計
    第一節 實證模型................... 28
    第二節 變數衡量................... 29
    第三節 研究對象與樣本選取.............. 32
    第四節 資料分析與方法................ 35
第四章 實證結果
    第一節 敘述性統計.................. 37
    第二節 相關係數分析................. 40
    第三節 迴歸分析................... 41
    第四節 敏感度分析.................. 45
第五章 結論與建議
    第一節 研究結論................... 48
    第二節 管理意涵與貢獻................ 49
    第三節 研究限制與建議................ 50
參考文獻 .......................... 51

圖目錄
圖1-1 研究流程圖...................... 5

表目錄
表2-1 永續經營對企業長期獲利的影響............. 12
表3-1 變數定義與衡量彙總表................. 31
表3-2 四年度樣本家數統計表................. 33
表3-3 天下雜誌企業公民獎得獎電子公司............ 34
表4-1 敘述性統計...................... 39
表4-2 Person相關係數....................41
表4-3 Logistic迴歸分析................... 44
表4-4 電子業進出口金額比較................. 45
表4-5 敏感度分析(模式一)................. 47
表4-6 敏感度分析(模式二)................. 47
參考文獻

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李芳齡譯,Marc J. Epstein(原著),2009。《企業永續發展指南》,台北:天下雜誌。

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三、其他文獻

上市上櫃公司企業社會責任實務守則(民國100年08月22日修正)。
上市上櫃公司治理實務守則(民國102年03月11日修正)。
中華公司治理協會(2002),「中華公司治理協會及公司治理制度評量簡介」。
許士軍,台灣新公司法與獨立董事,2002,123期,頁63。
葉銀華、李存修與柯承恩(2002),「公司治理與評等系統」。
林宜諄(2008),《企業社會責任入門手冊》,天下文化。
葉銀華(2008),《實踐公司治理–台灣集團企業的功與過》,聯經出版事業股份有限公司。
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