臺灣博碩士論文加值系統

全球企業為了永續經營，已經意識到企業社會責任 (CSR)已成為關鍵的議題，很多公司嘗試將企業社會責任納入日常營運中，以往有許多研究試圖尋找企業社會責任對公司績效的影響，本研究則著重於比較印尼和臺灣兩地企業社會責任對公司績效影響的差異，實證結果顯示，在印尼和臺灣企業社會責任對公司財務績效皆有顯著的影響，相較於印尼，企業社會責任在台灣的影響效益較大。具體而言，企業執行CSR對財務績效會帶來益處。本研究不僅補足以往文獻，對於企業社會責任在亞洲國家的成長也有所助益

Corporate Social Responsibility (CSR) has become a crucial issue since the awareness from many parties to do sustainable business in the world. Many companies try to adopt CSR as their responsibility toward their companies’ life. Since many researches try to figure out the effect of CSR for a company’s performance, this study will focus on doing comparison about the effect of CSR practice in Indonesia and Taiwan. This research document the relationship of between CSR and financial performance in Indonesia and Taiwan in selected companies. The empirical result shows that both of Indonesia and Taiwan companies have significant correlation with financial performance. Specifically, the effect of CSR in Taiwan is higher than in Indonesia so it indicates that CSR activities give beneficial for companies’ financial performance. This result will bring contributions toward CSR literatures and any parties about the growth of CSR in Asia’s countries.

Abstract................................................................. i
摘要..................................................................... ii
Acknowledgement.......................................................... iii
Table of Contents........................................................ iv
List of Table............................................................ v
List of Figure........................................................... vi
Chapter 1 Introduction................................................... 7
1.1 Background....................................................... 7
1.2 The Importance of Corporate Social Responsibility................ 9
1.3 Objectives of the Research....................................... 11
1.4 Thesis Structure................................................. 11
Chapter 2 Literature Review........................................ 13
2.1 Corporate Social Responsibility.................................. 13
2.1.1 Corporate Social Responsibility in Indonesia..................... 15
2.1.2 Corporate Social Responsibility in Taiwan........................ 17
2.2 Corporate Social Responsibility and financial performance........ 19
2.3 The Development of Hypothesis.................................... 21
Chapter 3 Methodology.............................................. 25
3.1 Sample and Size.................................................. 25
3.2 Measurement of CSR............................................... 26
3.3 Measurement of Financial Performance............................. 26
3.4 Model and Definition of variables................................ 27
Chapter 4 Empirical Result......................................... 29
4.1 Descriptive Statistics........................................... 29
4.2 Correlation Matrix Analysis...................................... 31
4.3 Regression Analysis.............................................. 32
Chapter 5 Conclusion............................................... 36
5.1 Summary.......................................................... 36
5.2 Limitation and Future Research.................................... 37
Reference................................................................. 38
Acceptance Letter........................................................ 43
Indexing of European Journal of Business and Social Sciences............. 44
Extended Abstract........................................................ 46
Curriculum Vitae......................................................... 50

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