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| Title: | 企業社會責任表現不一致對公司績效的影響-以台灣上市公司為例
The impact of CSR discrepancy on corporate performance: Evidence from Taiwan |
| Authors: | 阮偉勛
Juan, Wei-Hsun |
| Contributors: | 譚丹琪
Tan, Dan-Chi
阮偉勛
Juan, Wei-Hsun |
| Keywords: | 公司財務績效
CSR不一致
外部CSR
內部CSR
Corporate financial performance
CSR discrepancy
External CSR
Internal CSR |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:13:44 (UTC+8) |
| Abstract: | 本研究目的是探討企業社會責任不一致對公司財務績效之影響。企業社會責任 (CSR)是全球各公司普遍關注的現象，企業在追求經濟效益的同時，也關注對社會、 環境和利益相關者的影響，並承擔相應的責任。然而，許多企業在實施 CSR 策略時， 內部 CSR 和外部 CSR 的比例可能不一致。這種不平衡的策略可能對企業的長期發展產 生負面影響。因此，企業在實施 CSR 策略時，需要平衡內部 CSR 和外部 CSR 的比例， 既要注重員工福利，也要關注社會和環境議題，承擔企業的社會責任，平衡內部和外部 CSR 也可以帶來多重好處。本研究觀察 TEJ 臺灣經濟新報的資料庫，截至 2022 年 10 月的資料，共計 1801 家臺灣上市公司，並針對其 CSR 指標分數以及公司財務績效進行 量化分析。分析後，本研究有三個發現:(1)當公司的外部 CSR 和內部 CSR 策略比例 一致時，ROA 會明顯高於比例不一致的公司(2)當公司內外部 CSR 分數均高於中位 數時，ROA 會顯著高於內外部 CSR 分數均低於中位數的公司(3)當公司內部 CSR 策 略較外部 CSR 策略重要時，ROA 會顯著高於外部 CSR 策略重於內部 CSR 策略的公司。 最後，本研究認為公司應平衡內外部 CSR 策略的比例，投入足夠資源，並優先考慮內 部 CSR 策略，以進一步提升企業的社會價值、經營效益和財務績效。
The purpose of this study is to examine the impact of inconsistent corporate social responsibility (CSR) on firm financial performance. CSR has become a widespread concern among global companies, as they strive to balance economic interests with their impact on society, the environment, and stakeholders, while assuming corresponding responsibilities. However, many companies may exhibit an imbalance between internal CSR and external CSR when implementing CSR strategies. Such an imbalanced approach can have negative implications for a company`s long-term development. Therefore, it is crucial for companies to strike a balance between internal CSR and external CSR, ensuring the well-being of employees, addressing social and environmental issues, and fulfilling their social responsibilities. This equilibrium between internal and external CSR can yield multiple benefits. This study observes the database of TEJ Taiwan Economic Journal for data as of October 2022, encompassing 1,801 listed companies in Taiwan. It conducts a quantitative analysis of their CSR indicators and financial performance. Based on the analysis, this study makes three key findings: (1) Companies with consistent proportions of external and internal CSR strategies exhibit significantly higher Return on Assets (ROA) compared to those with inconsistent proportions. (2) Companies with both internal and external CSR scores higher than the median show significantly higher ROA compared to those with scores below the median in both dimensions. (3) Companies emphasizing internal CSR strategies over external CSR strategies demonstrate significantly higher ROA compared to companies prioritizing external CSR strategies over internal ones. In conclusion, this study suggests that companies should strike a balance between internal and external CSR strategies, allocate sufficient resources, and prioritize internal CSR strategies to enhance both their social value, operational efficiency and financial performance. |
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| Description: | 碩士
國立政治大學
國際經營與貿易學系
110351035 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110351035 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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