| Summary: | 碩士 === 國立中正大學 === 企業管理所 === 97 === Corporate social responsibility (CRS) has acquired a broader scope that calls for the adoption of sound and socially responsible attitudes in virtually all business operations now. After the event of Enron and the economics crisis has happened in recently years, there has been a particularly dramatic increase in the production of substantial corporate social responsibility and sustainability reports. The results of academic related empirical researches in the financial performances which engage in CSR are still ambiguous whether the results are positive or negative.
The research chooses the samplings coming from Common wealth magazine surveying “ Top 50 of Common wealth Corporate Citizen” to discuss about the relationship between the engaging in CSR corporations and financial performance. According to the empirical results, there are three variable to have statistically significant excellent relationship between CSR and financial performance. They are operating income, debt ratio and earnings per share separately. However, Executing CSR corporations of financial performance are influenced by other aspects, such as economic recession. In economic tsunami from 2008 to 2009, executing CSR companies in Taiwan has better result in financial performance than not executing CSR companies. In industrial aspect, executing CSR companies in high tech industry has better result in financial performance than those companies in general industry in Taiwan.
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