| Summary: | 博士 === 南華大學 === 企業管理系管理科學碩博士班 === 101 === In modern business management, both social and economic practices should be provided in assessing performance of managerial goals of enterprises. It means that, if the sustainable management is achieved, the enterprises should consider not only traditional financial performance but also social performance. Based on a lot of previous studies, this research proposes a sustainable business model which describes the interaction of social performance and financial performance. By controlling the designated managerial variables, a three-stage least squares method (3SLS) with the multiple financial performance indicators is expected to construct an unbias, consistent and valid model. Both data from sampled enterprises and questionnaire survey of consumers are utilized to carry out this empirical study. Significant differences are found in managerial variables among the enterprises with different corporate value and social performance. In the analysis of 3SLS method, it is shown that managerial variables have a significant influence on social performance and financial performance. Furthermore, there is a positive correlation of social performance and financial performance, which provides appropriate investing information to investors and is beneficial to the implication of corporate social responsibility. In addition, according to the analysis of questionnaire survey, a stronger evidence also is obtained to show a strong correlation of social performance and financial performance. Overall, it could be concluded that the results of this study provide a solid basis for constructing a practical model for sustainable business management.
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