臺灣博碩士論文加值系統

Even if the first objective of each company is to grow and earn maximum profit, companies accept a wider range of new responsibilities, especially dealing with their relations with stakeholders. A few decades ago, a new concept emerged to qualify those new challenges: corporate social responsibility (CSR).
The purpose of this study is to analyze the relation between corporate social responsibility performance and corporate financial performance: in other words, high corporate social responsibility performance leads to higher corporate financial performance. In order to qualify this relation, a methodology in four steps is developed for a sample of private logistics and transportation companies. Through the development of a CSR framework, a CSR index and a multiple linear regression analysis, the principal finding is that there is a neutral relation between corporate social responsibility performance and corporate financial performance.
This study confirms the importance of stakeholders’ relationships in companies. Corporate social responsibility is a non-financial concept which brings numerous positive externalities for companies which implement a clear CSR strategy such as: attraction of more investors, reduction of risks, better relationships with stakeholders, engaged workforce, loyal and satisfied customers, transparency, and collaborative community.
Keywords: Corporate Social Responsibility, Global Supply Chains, Transportation, Performance

Acknowledgements i
Abstract ii
Table of Contents iii
List of Tables v
List of Figures vi
List of Acronyms vii
Chapter 1: Introduction 1
1.1 Purpose of this Research 1
1.2 Importance of the Research 2
1.3 Research Questions 2
1.4 Methodology 4
1.5 Limitations and Future Research 5
Chapter 2: Corporate Social Responsibility in a Global Perspective 7
2.1 Corporate Social Responsibility History and Evolution 8
2.2 Concepts and Definitions 10
2.3 Theoretical Perspectives of Corporate Social Responsibility 15
Chapter 3: International Supply Chains in a Global Perspective 17
3.1 Definitions and Concepts 18
3.2 Supply Chains versus Logistics 20
3.3 Transportation 23
Chapter 4: Corporate Financial Performance and Corporate Social Responsibility Performance 29
4.1 Corporate Financial Performance 30
4.1.1 Financial Performance 30
4.1.2 Accounting Measures of Profitability and Efficiency: ROE, ROA and ROS 31
4.2 Corporate Social Responsibility Performance 33
4.2.1 CSR Initiative, Codes and Standards 33
4.2.2 CSR Indices 34
4.3 Literature: Findings on the Relation between Corporate Financial Performance and Corporate Social Responsibility Performance 35
Chapter 5: Research Methodology 38
5.1 Research Questions and Design 38
5.1.1 Conceptual Framework 39
5.1.2 Research Question and Hypothesis 39
5.1.3 Research Design Model 41
5.1.4 Sample 42
5.2 Methodology 43
5.2.1 Step 1: Methodology to Develop the CSR Framework 43
5.2.2 Step 2: Methodology to Develop the CSR Index 44
5.2.3 Step 3: Methodology to Calculate Financial Indicators 45
5.2.4 Step 4: Methodology to Find Relation between Corporate Social Responsibility and Corporate Financial Performances 45
Chapter 6: Results and Analysis 47
6.1 Step 1: Development of CSR Framework 48
6.1.1 CSR Main Values 48
6.1.2 Stakeholders-Related Values 50
6.2 Step 2: Development of CSR Index 52
6.3 Step 3: Calculations of Financial Indicators 53
6.4 Step 4: Relation between Corporate Social Responsibility and Corporate Financial performances 57
6.4.1 Relation between Return on Equity and Corporate Social Responsibility Performance 57
6.4.2 Relation between Return on Assets and Corporate Social Responsibility Performance 58
6.4.3 Relation between Return on Sales and Corporate Social Responsibility Performance 60
Chapter 7: Conclusions 62
7.1 Conclusions of the Study 62
7.1.1 The CSR Framework of this Study 62
7.1.2 The CSR Index of this Study 63
7.1.3 Relations between Corporate Social Responsibility Performance and Corporate Financial Performance 64
7.2 Contributions of this Study 66
7.3 Limitations of this Study 67
7.4 Future Research 68
References 69
Appendix 1: The 10 Principals of the UN Global Compact 82
Appendix 2: Certificate of Completion for Ethics class 83
Appendix 3: List of the top 50 3PLs of the sample 84

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