政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146343

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146343

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文筆數/總筆數 : 113822/144841 (79%)
造訪人次 : 51819760 線上人數 : 522

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

搜尋範圍

查詢小技巧：

您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果

若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料

進階搜尋

主頁 ‧ 登入 ‧ 上傳 ‧ 說明 ‧ 關於政大典藏 ‧ 管理

到手機版

政大機構典藏 > 商學院 > 國際經營與貿易學系 > 學位論文 > Item 140.119/146343

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/146343

題名:	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
作者:	阮偉勛 Juan, Wei-Hsun
貢獻者:	譚丹琪 Tan, Dan-Chi 阮偉勛 Juan, Wei-Hsun
關鍵詞:	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
日期:	2023
上傳時間:	2023-08-02 13:13:44 (UTC+8)
摘要:	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.
參考文獻:	ESG 遠見編輯部. (2023, March 15). 亞太永續評比出爐!台灣奪回冠軍、80%企業已揭露淨零目標. ESG 遠見- 永續共好. https://esg.gvm.com.tw/article/24486. 2023/5/20. Arli, D., Grace, A., Palmer, J., & Pham, C. (2017). Investigating the direct and indirect effects of corporate hypocrisy and perceived corporate reputation on consumers’ attitudes toward the company. Journal of Retailing and Consumer Services, 37, 139-145. Al-Shammari, M. A., Al-Shammari, H., & Banerjee, S. N. (2022). CSR discrepancies, firm visibility and performance: a mediated moderation analysis. Management Decision. Ahi, P., & Searcy, C. (2015). Assessing sustainability in the supply chain:A triple bottom line approach. Applied Mathematical Modelling, 39(10-11), 2882-2896. Brickson, S. L. (2007). Organizational identity orientation: The genesis ofthe role of the firm and distinct forms of social value. Academy of management review, 32(3), 864-888. Bilbao-Terol, A., Arenas-Parra, M., Alvarez-Otero, S. and Canal-Fernandez, V. (2020), “Integrating corporate social responsibility and financial performance”, Management Decision, Vol. 57 No. 2, pp. 324-348. Cruz, C., Larraza–Kintana, M., Garcés–Galdeano, L., & Berrone, P. (2014).Are family firms really more socially responsible?. Entrepreneurship Theory and Practice, 38(6), 1295-1316. Campbell JL. (2007). Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility. Academy of Management Review 32(3): 946-967. Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13 Demasi, R., & Voegtlin, C. (2022). When the Private and the Public Self Don’t Align: The Role of Discrepant Moral Identity Dimensions in Processing Inconsistent CSR Information. Journal of Business Ethics, 1-24. Ferrero-Ferrero, I., Fernández-Izquierdo, M. Á ., & Muñoz-Torres, M. J. (2016). The effect of environmental, social and governance consistency on economic results. Sustainability, 8(10), 1005. Farooq, Q., Fu, P., Liu, X., & Hao, Y. (2021). Basics of macro to microlevel corporate social responsibility and advancement in triple bottomline theory. Corporate Social Responsibility and Environmental Management, 28(3), 969-979. Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press. Giang, H. T. T., & Dung, L. T. (2022). The effect of internal corporate social responsibility practices on firm performance: the mediating role of employee intrapreneurial behaviour. Review of Managerial Science, 16(4), 1035-1061. Habaragoda, B. S. (2018). Corporate social responsibility (CSR) and firm performance: Impact of internal and external CSR on financial performance. Business and Management, 10(3), 156- 170. Hammer, J., & Pivo, G. (2017). The triple bottom line and sustainable economic development theory and practice. Economic Development Quarterly, 31(1), 25-36. Hong, J., Zhang, Y., & Ding, M. (2018). Sustainable supply chain managementpractices, supply chain dynamic capabilities, and enterprise performance.Journal of cleaner production, 172, 3508-3519. Hawn, O., & Ioannou, I. (2016). Mind the gap: The interplay between external and internal actions in the case of corporate social responsibility. Strategic management journal, 37(13), 2569-2588. Hou, T. C. T. (2019). The relationship between corporate social responsibility and sustainable financial performance: Firm‐level evidence from Taiwan. Corporate Social Responsibility and Environmental Management, 26(1), 19-28. Hur, W. M., Moon, T. W., & Choi, W. H. (2019). When are internal and external corporate social responsibility initiatives amplified? Employee engagement in corporate social responsibility initiatives on prosocial and proactive behaviors. Corporate Social Responsibility and Environmental Management, 26(4), 849-858. Huang, Y. C., & Jim Wu, Y. C. (2010). The effects of organizational factorson green new product success: Evidence from high‐tech industries in Taiwan. Management Decision, 48(10), 1539-1567. Lin, C. H., Yang, H. L., & Liou, D. Y. (2009). The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan. Technology in society, 31(1), 56-63. Lin, L., Hung, P. H., Chou, D. W., & Lai, C. W. (2019). Financial performance and corporate social responsibility: Empirical evidence from Taiwan. Asia Pacific Management Review, 24(1), 61-71. Lee, Y. H., & Yang, L. T. Y. (2021). Corporate social responsibility and financial performance: a case study based in Taiwan. Applied Economics, 53(23), 2661-2670. Mohr, L. A., Webb, D. J., & Harris, K. E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer Affairs, 35(1), 45-72. Pressgrove, G., Barra, C., & Kim, C. (2022). Identifying a credible spokesperson for corporate social responsibility initiatives: Findings from a cross-national study. Public Relations Review, 48(2), 102177. Pham, H. S. T., & Tran, H. T. (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120, 127-136 Porter, M. E., & Kramer, M. R. (2006). Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92. Rim, H., & Kim, S. (2016). Dimensions of corporate social responsibility (CSR) skepticism and their impacts on public evaluations toward CSR. Journal of Public Relations Research, 28(5–6), 248–267 Saka, C., & Oshika, T. (2014). Disclosure effects, carbon emissions and corporate value. Sustainability Accounting, Management and Policy Journal, 5(1), 22-45. Scheidler, S., Edinger-Schons, L.M., Spanjol, J. and Wieseke, J. (2019), “Scrooge posing as Mother Teresa: how hypocritical social responsibility strategies hurt employees and firms”, Journal of Business Ethics, Vol. 157No. 2, pp. 339-358. Tantalo, C., & Priem, R. L. (2016). Value creation through stakeholder synergy. Strategic management journal, 37(2), 314-329. Turker, D. (2009). How corporate social responsibility influences organizational commitment. Journal of Business Ethics, 89(2), 189-204. Tang, Z., Hull, C.E. and Rothenberg, S. (2012), “How corporate social responsibility engagement strategy moderates the CSR–Financial performancerelationship”, Journal of Management Studies, Vol. 49 No. 7, pp.1274-1303. Uyar, A., Kuzey, C., & Karaman, A. S. (2022). ESG performance and CSR awards: Does consistency matter?. Finance Research Letters, 50, 103276. Vashchenko, M. (2017). An external perspective on CSR: What matters and what does not?. Business Ethics: A European Review, 26(4), 396-412. Waddock S. (2008). Building a new institutional infrastructure for corporate responsibility. The Academy of Management Perspectives 22(3): 87-108. Wagner, T., Lutz, R. J., & Weitz, B. A. (2009). Corporate hypocrisy: Overcoming the threat of inconsistent corporate social responsibility perceptions. Journal of marketing, 73(6), 77-91. Yoo, D., & Lee, J. (2018). The effects of corporate social responsibility (CSR) fit and CSR consistency on company evaluation: The role of CSR support. Sustainability, 10(8), 2956. Yang, M., Bento, P., & Akbar, A. (2019). Does CSR influence firm performance indicators? Evidence from Chinese pharmaceutical enterprises. Sustainability, 11(20), 5656.
描述:	碩士國立政治大學國際經營與貿易學系 110351035
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0110351035
資料類型:	thesis
顯示於類別:	[國際經營與貿易學系 ] 學位論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
103501.pdf		735Kb	Adobe PDF2	0	檢視/開啟

在政大典藏中所有的資料項目都受到原著作權保護.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - 回饋