Does Corporate Social Responsibility Increase Business Performance?－Research and Development Expense Ratio and the Size of Company as Intermediary

• Main Authors: Jui-Yu Tang, 唐瑞妤
• Other Authors: Mei-Jane Teng
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/02473659470042035640

碩士 === 國立勤益科技大學 === 企業管理系 === 100 === The study examines the effects of research and development expense ratio and the size of company in mediating the relationship between corporate social responsibility (CSR) and business performance. In the study, the short-term of the financial indicators of business performance (ROA, ROE, ROS) and the long-term of the intangible assets (EVA, VAIC, MVBV, Tobin's Q) are as to be the business performances. The findings of the research are as follows: (1) the corporate social responsibility affects the business performance (ROS); (2) Research and development expense ratio complete mediated the effect of corporate social responsibility and business performance (ROS); (3) the size of company (number of employees) complete mediated the effect of corporate social responsibility and business performance (ROS); (4) the corporate social responsibility and business performance (ROS) to form a circular relationship. Keywords: corporate social responsibility, environmental responsibility, business performance, research and development expense ratio, ISO140001