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| Title: | 企業社會責任活動對企業長期財務指標的影響
Corporate social responsibility activity on long-term financial indicators of enterprises |
| Authors: | 林佳欣
Lin, Chia-Hsin |
| Contributors: | 劉梅君
林佳欣
Lin, Chia-Hsin |
| Keywords: | 企業社會責任
稅前股東權益報酬率
單位員工產值
存貨周轉率
Corporate social responsibility
Return on common stockholders` equity before tax
Production contribution per employee
Inventory turnover
CSR |
| Date: | 2019 |
| Issue Date: | 2019-08-07 16:53:37 (UTC+8) |
| Abstract: | 本研究的主題是探討企業社會責任活動對企業長期財務指標的影響，究竟執行企業社會責任對企業財務表現是正向或負向的關係?本研究在眾多財務指標中，採用稅前股東權益報酬率、單位員工產值、存貨周轉率做為觀察企業長期財務表現的指標。使用2009-2018企業社會責任卓越企業名單作為企業社會責任企業，同時也挑選無企業社會責任記錄的同業競爭對手與之配對進行比較。研究結果支持企業落實企業社會責任的投資不會損害公司利益的觀點。雖然落實企業社會責任對不同產業的企業有不同的影響，但落實企業社會責任對企業是有正面助益的。
This study is to explore the impact of corporate social responsibility activities on long-term financial indicators of companies, with specific focus on finding relationship between corporate social responsibility and three finacial indicators (return on common stockholders` equity before tax、production contribution per employee and inventory turnover).
CSR-firms are selected from the list of 2009-2018 Excellence in Corporate Social Responsibility, and compared with their competitor without CSR. This study finds that companies` investment in corporate social responsibility will not harm the company`s interests. Although the implementation of corporate social responsibility has different impacts on enterprises in different industries, the implementation of corporate social responsibility is positive for enterprises. |
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| Description: | 碩士
國立政治大學
行政管理碩士學程
106921006 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106921006 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900229 |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
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