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研究生:李家君
研究生(外文):Chia-Chun Li
論文名稱:市場經濟制度、企業社會責任與企業財務績效關聯性之探討
論文名稱(外文):The Impact on the relationship between corporate social responsibility and financial performance by national institutions
指導教授:單驥單驥引用關係
指導教授(外文):Gee San
學位類別:碩士
校院名稱:國立中央大學
系所名稱:產業經濟研究所
學門:社會及行為科學學門
學類:經濟學類
論文出版年:2020
畢業學年度:108
語文別:中文
論文頁數:47
中文關鍵詞:企業社會責任資本主義多樣性制度理論利害關係人理論
外文關鍵詞:corporate social responsibilityvarieties of the capitalisminstitutional theorystakeholder theory
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眾多文獻調查了企業社會責任對經濟效益的影響,多著重於企業個體因素之分析,然而經濟制度造成的商業組織制度與廠商行為動機等總體經濟因素卻較少被討論。本文將CSR定義為管理利害關係者之能力,使用資本主義多樣性分析經濟制度如何影響企業社會責任績效與財務績效之關聯性,此方法以企業從事CSR之動機為研究重點,探討不同動機引發的CSR模式與財務績效之間的關聯性。
依資本主義多樣性觀點將國家分為自由市場經濟 (加拿大與澳洲)、協調市場經濟 (德國、瑞典、芬蘭、丹麥、挪威與奧地利) 與國家主導型市場經濟 (法國),使用湯森路透Eikon with datastream資料庫和企業財務金融資料庫 (Compustat on S&P Capital IQ) 的資料,分析企業CSR績效與財務績效之間的影響。透過實證模型本文得到三個主要結果,第一,CSR績效與財務績效之間具有雙向之正向影響;第二,與自由市場經濟制度相比,協調市場經濟制度、國家主導型市場經濟制度對CSR績效、財務績效皆有更大的正向影響;第三,不同經濟制度之下,CSR績效與財務績效之影響程度有所不同,兩者之關聯性在自由市場經濟中最為強烈,協調市場經濟次之,國家主導型市場經濟最微弱。此結果可能是由於各國對於CSR制度化之程度差異所造成的,也就是說,CSR制度化不僅有利於提升CSR水平,也能提高企業的財務績效表現。
Extensive research has investigated the impact of corporate social responsibility (CSR) on economic benefits, focusing on the analysis of factors of individual enterprise. However, the macroeconomic factors, such as the business organization and the motivation of manufacturers' behavior caused by the national cultures and institutions, are less discussed. In this thesis, we define CSR as the ability to manage stakeholders and analyze how aspects of motives for engaging in CSR affect the relationship between corporate social responsibility and corporate financial performance using the varieties of the capitalism (VOC) approach.

The study uses data from Thomson Reuters Eikon database and Compustat on S&P Capital IQ for a sample of firms from countries classified as liberal market economies (Australia and Canada), coordinated market economies (Germany, Sweden, Finland, Denmark, Norway, and Austria), and state‐led market economies (France). Three main results are obtained in this thesis through the empirical model. First, there is a two-way positive effect between CSR performance and financial performance. Second, compared with liberal market economies, coordinated market economies and state‐led market economies have a greater positive impact on CSR performance and financial performance. Third, under different market economies, the degree of CSR performance and financial performance of the mutual influence is different. These results may be due to the differences in the level of institutionalization of CSR, that is, CSR institutionalization not only helps to raise CSR levels but also improves the financial performance of enterprises.
摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 v
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究架構 3
第二章 文獻回顧 4
2.1 CSR 4
2.2 財務績效與CSR之關聯性 6
2.3 制度對CSR之影響 10
第三章 研究方法與變數說明 14
3.1 研究方法 14
3.2 資料來源與變數說明 16
3.3 敘述統計分析 21
第四章 實證結果 25
4.1 單變數檢驗 25
4.2 聯立方程模型 27
4.3 本章小節 32
第五章 結論 34
5.1 實證結論與討論 34
5.2 研究限制與建議 36
參考文獻 37

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