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研究生(外文):Chen, Yi-Chen
論文名稱(外文):The Impact of Corporate Social Responsibility on Corporate Firm Performance - A Case Study of Taiwanese Companies
指導教授(外文):Wang, Kuan-Ting
口試委員(外文):Wang, Kuan-TingWang, Ming-ChangLee, Yung-Chuan
外文關鍵詞:Corporate Social ResponsibilityCorporate Firm PerformanceRegression Analysis
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由於多數研究皆清一色以外國企業做為範本,極少台灣本土企業之相關研究,故本文欲研究台灣本土企業中,企業社會責任(Corporate Social Responsibility;CSR)與企業財務績效(Corporate Firm Performance)之間的關係。
本文採用了2007年至2017年之11年間,天下雜誌所公佈之「天下企業公民」的「天下CSR企業指數」中125家台灣本土企業做為主要參考依據,並採用「TEJ+」所提供之各項會計數據,利用IBM SPSS Statistics之敘述統計來檢視數據、相關矩陣來觀察變數間的關係、迴關分析來驗證企業社會責任與企業財務績效之間的關係,進而探討企業參與企業社會責任活動的價值。

Since most studies use foreign companies as a model and few studies on local Taiwanese companies, hope to compare the relationship between Corporate Social Responsibility (CSR) and Corporate Firm Performance in local Taiwanese companies.
This article uses the “Common Wealth CSR Corporate Index” of “Excellence in Corporate Social Responsibility” published by the Common Wealth Magazine and uses various accounting data provided by “TEJ+”. The use of IBM SPSS Statistics narrative statistics to examine the data, correlation matrix to observe the relationship between variables, regression analysis to verify the relationship between corporate social responsibility and corporate financial performance, and then explore the value of corporate participation in corporate social responsibility activities.
After empirical evidence, it is found that companies engaging in corporate social responsibility activities can not conflict with the company's pursuit of profit, but can bring more profits to the company. Therefore, if an enterprise can incorporate social responsibility into operational management considerations to create shared value, it will not only obtain higher profits, but also enhance its competitive advantage, thus opening up new business opportunities for the company.

誌謝 I
摘要 II
Abstract III
目錄 IV
表目次 V
圖目次 VI

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討 4
第三章 研究方法 17
第一節 資料說明 17
第二節 Panel單根檢定 23
第三節 迴歸分析 25
第四章 研究結果 28
第一節 敘述統計與相關矩陣 29
第二節 Panel單根檢定 33
第二節 迴歸分析 35
第五章 結論與建議 39
第一節 結論 39
第二節 建議 40

參考文獻 42
表2-1 企業社會責任與企業財務績效關連性類型之相關理論 15
表3-1 企業上榜名單明細-(1),中堅企業 17
表3-2 企業上榜名單明細-(2),大型企業 18
表3-3 企業上榜次數統計-(1) 19
表3-4 企業上榜次數統計-(2) 20
表3-5 企變數名稱、變數期間、資料來源 21
表4-1 敘述統計-(1) 31
表4-2 敘述統計-(2) 31
表4-3 相關矩陣 32
表4-4 Panel單根檢定 34
表4-5 迴歸分析 38
圖1-1 研究流程圖 3

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