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博碩士論文 etd-0509120-084636 詳細資訊
Title page for etd-0509120-084636
論文名稱
Title
實施企業社會責任對經營績效影響之研究
Research on the Effect of Implementing Corporate Social Responsibility on Performance
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
75
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2020-05-08
繳交日期
Date of Submission
2020-06-09
關鍵字
Keywords
市場價值、帳面價值、經營績效、企業社會責任
Market value, Book value, Corporate social responsibility, business performance
統計
Statistics
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The thesis/dissertation has been browsed 5752 times, has been downloaded 2 times.
中文摘要
隨著經濟全球化發展、工業及商業活動日益興盛,逐漸受到各界重視,關於
勞資衝突、環境衝擊等議題也不斷浮現,迫使人們開始反思,企業除了追求股東
利益,也應考量對利害關係人的影響,包括員工、消費者、供應商、社區、媒
體、政府等團體或個人,當今政府要求企業除了獲利以也需對社會善盡企業社會
責任(Corporate Social Responsibility簡稱CSR)。
為瞭解現今企業投入企業社會責任後,對其經營績效影響的研究,本研究是
以天下雜誌對企業社會責任分為公司治理、企業承諾、社會參與、環境保護等四
項評選天下企業公民之企業為研究對象,樣本選擇為106年~108年共三年所公布
天下企業公民之企業,共有93家企業279筆資料,分為金融業、傳產業、服務
業、科技業等四種產業別。
研究實施企業社會責任對經營績效影響,經營績效以帳面價值及市場價值分
析,研究方法為採用SPSS迴歸模型分析,研究結果為企業社會責任對帳面價值
及市場價值的影響均有正相關及負相關的影響。
Abstract
With the development of economic globalization and the prosperity of industrial and
commercial activities﹐it has gradually attracted attentions about the issues﹐such as labor
disputes, environment protections﹒ That makes us start to reflect, in addition to pursuing
shareholders' interests﹐companies should also consider the benefits of all the related
parties﹐including employees﹐consumers﹐suppliers﹐communities﹐ medias﹐
government and other groups or individuals﹒The government requests all the listed
companies to perform corporate social responsibility (CSR) in addition to the
business profit﹒
In order to understand the business implications from corporate social
responsibility﹐ the sample data in this study includes 93 companies (covering Financial﹐
traditional industry, service industry and technology industry but excluding foreign
companies) and the sample data is from year 2017 to 2019. The selected companies are
those companies rewarded by “Common Wealth Magazine” in the area of four categories:
corporate governance﹐corporate commitment﹐social participation﹐and environmental
protection﹒
On this study of business implication from corporate social responsibility﹐ business
performance is based on book value and market value, the research method is SPSS
regression model﹒The research result is to present the positive and negative impact
on book value and market value from corporate social responsibility.
目次 Table of Contents
目錄
論文審定書 ………………………………………………………………………i
公開授權書
誌謝 …………………………………………………………………..………………ii
摘要 ……………………………………………………………………....…………iii
Abstract ……………………………………………………….………………iv
目錄 ………………………………………………………………………...………v
圖目錄 …………………………………………………………………....………vi
表目錄 ……………………………………………………………………....…vii
第一章 緒論 ………………………………………………………………………1
第一節 研究背景與動機 ……………………………………………………1
第二節 研究目的 ………………………………………………………………6
第三節 研究流程 ………………………………………………………………7
第四節 研究範圍與限制 ………………………………………………8
第二章 文獻探討 …………………………………………………………9
第一節 企業社會責任 ……………………………………………………9
第二節 企業社會責任與企業經營績效 …………………………12
第三章 研究方法 ……………………………………………………………15
第一節 研究架構 ……………………………………………………………15
第二節 研究假設 ……………………………………………………………16
第三節 研究模型 ……………………………………………………………17
第四章 實證結果 ……………………………………………………………21
第一節 樣本選取與資料來源 …………………………………………21
第二節 敘述性統計量 ……………………………………………………22
第三節 企業社會責任實證模型 ……………………………………25
第五章 研究結論與建議 ………………………………………………51
第一節 研究結論 ……………………………………………………………51
第二節 研究建議 ……………………………………………………………60

參考文獻 ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥.‥‥.‥‥‥‥‥‥‥61
附錄一 本研究樣本公司 ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥65
附錄二 元大ESG永續ETF基金持股公司及比重 ‥‥‥‥66
參考文獻 References
參考文獻
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三、 網絡資料
陳慧珊,2017,【天下企業公民獎解析】社會參與:緊扣社會脈動,做出「深、廣、
高」影響力,
https://csr.cw.com.tw/article/39998
CSR天下企業公民獎評選指標,
http://topic.cw.com.tw/csr/rules-5.aspx
陳慧珊,2017,【天下企業公民獎解析】公司治理:董事會質量兼顧,超越法令規
範,
https://csr.cw.com.tw/article/40002(2017-08-21)
熊毅晰,2018,【天下企業公民獎評審解析】給不給人看清楚?優良公司治理的關
鍵https://csr.cw.com.tw/article/40548
陳慧珊,2017,【天下企業公民獎解析】企業承諾:傾聽員工意見 替人才打造下
一個十年競爭力,
https://csr.cw.com.tw/article/40032
熊毅晰,2018,【天下企業公民獎評審解析】企業行善要讓人有感的公益6大招,
https://csr.cw.com.tw/article/40546
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公開資訊觀測站,
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育台灣森林,
https://csr.cw.com.tw/article/39997?from=search
元大ESG永續ETF基金2020/3月持股公司及比重
https://www.yuantafunds.com/myfund/information/1198(20200525)
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