| Summary: | 碩士 === 長庚大學 === 工商管理學系 === 99 === Recently, corporate social responsibility (CSR) has played an essential role in the world. In addition, more and more firms are asked not only make money but also do something good to other stakeholders such as environment and customers. Therefore there is a question that what might the firms be affected when doing CSR.
The purpose of this paper is to examine the relationship between CSR and firm performance. We separate the samples into two parts, the one is the firms doing CSR, and the other is the firms lacking CSR. By employing methods such as t test and Poisson regression model, we analyze three factors associated with firm performance: corporate governance, financial performance, and research and development (R&D). The results indicate that firm size, corporate governance, and R&D have significant relationship with CSR. Besides, there is a positive relationship between financial performance and CSR. In conclusion, firms can do CSR by keeping their good corporate governance, maintaining stable financial performance, and aiming for R&D to achieve sustainable development.
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