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| Title: | 企業出具社會責任報告書對公司財務績效的影響
The Influence of Corporate Social Responsibility Reports on Corporate Financial Performance |
| Authors: | 蘇暐倫
Su, Wei-Lun |
| Contributors: | 蔡致遠
Tsai, Chi-Yuan
蘇暐倫
Su, Wei-Lun |
| Keywords: | 企業社會責任
公司財務績效
多元線性回歸
Corporate social responsibility
Financial performance
Regression |
| Date: | 2023 |
| Issue Date: | 2023-03-09 18:56:02 (UTC+8) |
| Abstract: | 本研究以《上市公司社會責任報告編制和報告程序作業辦法》當中所規範的上市化工業、食品業與金融業為對象進行研究，以台灣經濟新報資料庫2009至2020間的資產報酬率、股東權益報酬率與每股盈餘為衡量指標，利用多元線性回歸模型探討企業在出具社會責任報告書後對公司財務績效的影響為何。在控制規模大小、營收成長率、GDP成長率、負債比率與公司固定效果之後，本研究發現企業在出具社會責任報告書後對其公司財務績效產生負向的衝擊，對公司的研發、管理與行銷費用產生正向的影響。
This research focuses firm in the chemical industry, food industry, and financial industry that are listed in the " Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies". We use a multiple linear regression model to explore whether a company’s financial performance is affected by issuing a corporate social responsibility report. Taking the return on asset, return on equity, and earning per share from the database of Taiwan Economic Journal during 2009 to 2020 as the measurement indicators. After controlling the scale, revenue growth rate, GDP growth rate, debt ratio, and firm fixed effects, our results show that issuing a corporate social responsibility report negatively affects the company`s financial performance. However, it has positive impact on the company`s R&D, management and marketing expenses. |
| Reference: | 1. 池祥萱、繆文娟、莊瀅臻（2014）。企業社會責任對於公司財務績效之影響是雙面刃嗎? 來自全球500大公司的證據。管理學報，31(1)，1-19。
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| Description: | 碩士
國立政治大學
國際經營與貿易學系
109351031 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109351031 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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