臺灣博碩士論文加值系統

CSR已成為國際間逐漸正視的議題，但企業為了獲利，追求股東利益最大化下，違背常理事件經常發生。本研究以上市381家電子企業為分析樣本，研究期間為102至105年。將企業分為CSR 揭露與無揭露企業、CSR 得獎企業，探討企業社會責任績效對企業經營績效的影響。以TAT、平均收現日數、平均售貨日數為經營能力之替代變數; 以ROA、ROE、EPS為獲利能力之替代變數; 以資本總額為企業規模之替代變數，分析變數間的差異性。
本研究透過實證證明CSR揭露及得獎企業的經營能力及獲利能力高於CSR 無揭露無得獎的企業。其中有揭露有得獎企業之平均收現日數64.717天優於有揭露無得獎企業75.704天，優於無揭露無得獎企業88.346天; 有揭露有得獎企業之權益報酬率13.341% 為有揭露無得獎企業的2.03倍，無揭露無得獎企業的2.65倍; 有揭露有得獎企業之EPS 平均為5.255元，為有揭露無得獎企業的2.38倍。企業社會責任績效與經營績效有顯著的正相關。
企業須從改變企業商業模式將企業社會責任納入核心能力，並且將企業社會責任納入企業的供應鏈， 同時促進環境保護，解決社會及等於無形中透過商業機制解決環境問題、回饋社會。以社會價值驅動營運模式使顧客體驗到優質的服務並激發感動及共鳴成為全方位之永續經營企業。

Corporate social responsibility has become an international issue but enterprises focus on the profit, frequently against one's conscience to pursuit of maximizing shareholder interests. The selected 381 electronic enterprises were analyzed as samples, and the period of study was from 2013 to 2016. The enterprises are divided into CSR disclosure, closure and CSR winners group to explore the impact of CSR performance on firm performance. The substitution variables of the manage capacity are TAT, average receiving date and average selling day; taking ROA, ROE and EPS as the substitution variables of profitability; Taking the total capital as the substitution variable of the enterprise scale. Analyze the discrepancy between variables.
This study empirically demonstrates that CSR disclosure and winner of the enterprises whose capacity and profitability are higher than CSR closure and non-winner of the enterprises. Among them, it is revealed that the average collection date of the CSR disclosure and winner of an enterprise is 64.717 days superior to the 75.704 days of disclosure and non-winner of an enterprise, which is superior to the closure and non-winner of an enterprise for 88.346 days; It is revealed that the ROE of the CSR disclosure and winner of an enterprise is 13.341% which is 2.03 times that of disclosure and non-winner of an enterprise, and 2.65 times of closure and non-winner of an enterprise; It is revealed that the EPS of the CSR disclosure and winner of an enterprise is an average of $5.255, which is 2.38 times of closure and non-winner of an enterprise.
There is a significant positive correlation between CSR effectiveness and Firm performance. Enterprises need to change their business models. Build corporate social responsibility into their CORE COMPETENCES, build the CSR into the supply chain, while promoting environmental protection, to solve social and environmental problems, in virtually through the commercial mechanism to repay the community. The social value-driven business model enables customers to experience high quality service, inspire emotional empathy to become a sustainable growth enterprise.

指導教授推薦書 ....................................................
論文口試委員會審定書................................................
誌謝 .....................................................- iii -
中文摘要 .................................................. - iv -
Abstract .................................................. - v -
目錄 ..................................................... - vii -
圖目錄 .................................................... -ix -
表目錄 .................................................... - x -
第一章 緒論................................................ - 1 -
第一節 研究背景與動機 ....................................... - 1 -
第二節 研究目的與問題 ....................................... - 3 -
第二章 文獻探討 ....................................... - 4 -
第一節企業社會責任與衡量方式 .................................. - 4 -
第二節企業經營績效之衡量指標 ................................. - 15 -
第三節企業社會責任與經營績效 ................................. - 19 -
第三章 研究方法 ........................................... - 21 -
第一節 研究設計 ........................................... - 21 -
第二節 研究工具 ........................................... - 23 -
第三節 統計方法 ........................................... - 24 -
第四章 研究結果與資料分析 ................................... - 26 -
第一節 敘述性分析 .......................................... - 26 -
第二節 獨立樣本t 檢定與因子變異數分析 ......................... - 28 -
第三節 交互作用迴歸分析 ..................................... - 32 -
第五章 結論與建議 .......................................... - 36 -
第一節 研究結論 ............................................ - 36 -
第二節 管理意函 ............................................ - 37 -
第三節 研究限制及建議 ....................................... - 39 -
參考文獻 ................................................... - 40 -
附錄 ..................................................... - 48 -


圖目錄

圖2-1 道德矩陣 (Virtue Matrix) ............................. - 4 -
圖3-1 研究架構圖 .......................................... - 21 -
圖4-1 CSR 報告書揭露及得獎概況 ............................... - 26 -

表目錄

表2-1 永續性報告原則及標準揭露類別與考量面 ...................... - 11 -
表2-2 全球國際組織CSR 的規範 ................................. - 12 -
表2-3 組織績效評估指標 ....................................... - 15 -
表2-4 證期會財務分析構面 ..................................... - 16 -
表3-1 變數定義與衡量彙總表 ................................... - 22 -
表3-2 102年至105年我國電子業產值 ............................. - 23 -
表3-3 天下公民獎評選構面 ..................................... - 24 -
表4-1 各年度電子業各變數平均數及標準差 .......................... - 27 -
表4-2 電子產業類別次數配摘要表 ................................ - 28 -
表4-3 CSR揭露與非揭露企業之差異性檢定 ........................... - 29 -
表4-4 有無揭露及得獎企業之差異性檢定 ............................ - 30 -
表4-5 CSR與企業資本額之差異性檢定 .............................. - 31 -
表4-6 CSR揭露與經營能力預測ROR之回歸分析 ........................ - 33 -
表4-7 CSR揭露與經營能力預測ROE之回歸分析 ........................ - 34 -
表4-8 CSR揭露與經營能力預測EPS之回歸分析 ........................ - 35 -

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