臺灣博碩士論文加值系統

　　隨著現代社會環境的變遷，企業社會責任的觀念不斷地在演變，時至今日，企業在追求利潤的同時，必須對社會與環境負起責任，並扮演最佳的企業公民角色，才能為企業創造持續性競爭優勢，然而企業履行社會責任已成為世界趨勢。近年我國社會所發生的食品及公共安全等事件，均肇因於企業忽視其社會責任，顯示我國企業社會責任之觀念與落實，尚有改善的空間。因此，本研究乃以台灣地區上市公司為實證對象，探討企業參與社會責任活動對企業財務績效之影響。
　　本研究旨在探討企業社會責任與企業財務績效之關聯性，並以台灣天下雜誌「天下企業公民－企業社會責任」、遠見雜誌「企業社會責任」得獎之上市上櫃企業做為研究樣本。樣本期間為2010 年至2015年。。將所得資料，以SPSS 21.0統計套裝軟體，對本研究各項假設，進行資料分析與處理工作。所採用之統計方法包括敘述統計分析、信效度分析、相關分析、迴歸分析、平衡計分卡與灰關聯分析。本研究分析結果如下：（一）企業社會責任對財務結構有顯著性正向影響。（二）企業社會責任對償債能力有顯著性正向影響。（三）企業社會責任對經營能力有顯著性正向影響。（四）企業社會責任對獲利能力有顯著性正向影響。（五）企業社會責任對現金流量有顯著性正向影響。（六）企業社會責任對企業財務績效有顯著性正向影響。

　　The field of corporate social responsibility has grown exponentially in the last decade. This study attempts to address the question whether corporate social performance is linked to financial performance. Using empirical methods, we tested the sign of the relationship between corporate social responsibility and financial performance.Therefore, this study applied quantities research and develops multiple-item measures of multiple-dimensions. Using data for 83 publicly listed Taiwan firms between 2010 and 2015, the data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, multiple regression model, and Gray relation Model. The results indicate that (1) corporate socially responsible activities enhance firm financial performance (2) CSR performance impacts positively firms’ capital structure (3) There will be a significantly positive relationship between CSR activities and corporate profitability (4) CSR performance impacts positively firms’ financial liquidity (5) CSR activities enhance firm cash flow performance (6) CSR activities enhance the effectiveness of the firm's use of resources. However, socially responsible companies have an enhanced brand image and a positive reputation among consumers; they also have the ability to attract more accomplished employees and business partners.

中文摘要.................................................i
Abstract...............................................ii
誌謝...................................................iii
目錄....................................................iv
表目錄..................................................vi
圖目錄................................................viii
第壹章 緒論...............................................1
第一節 研究背景與動機.....................................2
第二節 企業社會責任的現況分析..............................3
第三節 研究目的..........................................10
第四節 研究流程..........................................11
第貳章 文獻探討...........................................12
第一節 企業社會責任的定義 ................................12
第二節 企業社會責任的演進 ................................24
第三節 企業社會責任的衡量指標.............................26
第四節 企業的財務績效....................................33
第五節 企業社會責任與財務績效之關係.......................35
第六節 平衡計分卡.......................................40
第參章 研究方法..........................................46
第一節 研究架構.........................................46
第二節 研究假設.........................................47
第三節 研究衡量指標.....................................48
第四節 樣本描述.........................................52
第五節 資料分析方法.....................................54
第肆章 研究結果..........................................58
第一節 敘述統計分析.....................................58
第二節 相關分析........................................60
第三節 迴歸與平衡計分卡之分析............................61
第四節 灰關聯分析.......................................72
第伍章 結論與建議........................................ 81
第一節 研究結論..........................................81
第二節 研究建議與限制....................................87

參考文獻................................................ 89
附錄 天下雜誌CSR企業歷屆排行資料..........................98


表 目 錄
表1-1 金管會強制編制企業社會責任報告書家數(2014年)..........4
表1-2 我國強化市場機制-CSR概念指數.........................5
表1-3 我國政府及民間單位推動CSR相關活動一覽表................6
表2-1 企業社會責任定義整理................................16
表2-2 企業社會責任的項目.................................19
表2-3 社會責任的分類......................................21
表2-4 企業生命週期與社會責任...............................25
表2-5 國際上知名的企業社會責任評量機構......................27
表2-6 國際上知名的企業社會責任投資指數......................29
表2-7 《天下雜誌》評選指標.................................30
表2-8 國內外學者對企業社會責任採用的衡量方式.................32
表2-9 企業社會責任與財務績效關係的相關文獻整理...............38
表2-10 衡量策略的財務主題 ..................................43
表3-1 《天下雜誌》評選指標................................48
表3-2 五大類財務指標......................................50
表3-3 企業社會責任平均總分.................................52
表3-4 企業財務績效平均值...................................53
表3-5 相關係數強度對照表 ...................................54
表3-6 平衡計分卡在經營策略應用之功能.........................57
表4-1 企業社會責任描述性分析.................................58
表4-2 企業財務係數描述性分析.................................59
表4-3 「企業社會責任績效」與「企業財務績效」相關分析...........60
表4-4 企業社會責任對財務結構之分析............................62
表4-5 企業社會責任績效對償債能力之分析........................63
表4-6 企業社會責任績效對經營能力之分析.........................65
表4-7 企業社會責任績效對獲利能力之分析.........................66
表4-8 企業社會責任績效對現金流量之分析.........................68
表4-9 公司治理對企業承諾、社會參與、環境保護之分析...............68
表4-10 企業承諾對公司治理、社會參與、環境保護之分析...............69
表4-11 社會參與對公司治理、企業承諾、環境保護之分析...............70
表4-12 環境保護對公司治理、企業承諾、社會參與之分析...............70
表4-13 企業社會責任對企業財務績效之分析..........................71
表4-14 研究假設與實證結果之資料.................................71
表4-15 灰關聯分析--以不同企業財務績要素排序原始數據...............72
表4-16 灰關聯分析--以不同企業財務績績效要素排序差序列..............72
表4-17 以不同企業財務績為樣本計算企業社會責任灰關聯係數............73
表4-18 以以不同企業財務績為樣本計算企業社會責任灰關聯度............73
表4-19 灰關聯分析-以不同企業財務績效來分析企業社會責任績效排序.......74
表4-20 灰關聯分析--不同企業社會責任績效...........................74
表4-21 灰關聯分析--不同企業社會責任績效要素排序差序列..............75
表4-22 以不同企業社會責任為樣本計算企業財務績灰關聯係數.............76
表4-23 以不同企業社會責任為樣本計算企業財務績灰關聯度................78
表4-24 灰關聯分析-以不同財務績效要素為樣本要素排序..................78


圖 目 錄
圖1-1 國際間推動企業永續報告之新近發展............................2
圖1-2 各國上市公司編製CSR報告書比例..............................7
圖1-3 研究流程................................................11
圖2-1 平衡計分卡提供轉化策略為營運的架構.........................41
圖2-2 平衡計分卡做為策略行動的架構..............................42
圖2-3 顧客構面之五大核心量度...................................43
圖2-4 企業內部流程構面-價值鏈模式...............................45
圖2-5 企業內部流程構面-價值鏈模式...............................45
圖3-1 研究架構................................................46
圖3-2 企業社會責任的衡量指標....................................49
圖3-3 企業社會責任的評選流程....................................49
圖3-4 企業社會責任的調查方法與設計邏輯...........................50
圖3-5 企業社會責任績效的平衡計分卡...............................57

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三、參考網站：
公開資訊觀測站：http://newmops.twse.com.tw/
台灣企業社會責任網站：http://csr.moea.gov.tw/standards/
天下雜誌CSR天下企業公民：http://topic.cw.com.tw/csr/
遠見雜誌CSR企業社會責任獎：http://www.gvm.com.tw/2015CSR/index.html