Summary: | 碩士 === 東海大學 === 會計學系 === 101 === In global competition, more companies through social network relationships to improve firm performances and pay attention to the issue of corporate social re-sponsibility (CSR), increasingly recognize the sustainable development implications. In the past research about the association among CSR and firm performances don't consistent point of view. In this study, two ways to solve this problem: (1) the variables included social networks, explore the characteristics of social networks in CSR and firm performances correlation effect. (2) to improve in the past way, use recycling, clearance and disposal fee evading behavior as a measure indicator of CSR. In Taiwan, electronics industries have more information, technical cooperation and joint research and development. Original sample is selected from Taiwan electronics industries. This study use social network analysis to measure the network characteristics (centrality and structure holes), use ROA and Tobin’s Q to measure firm performances. This study examines the associations among recycling, clearance and disposal fee evading behavior, social network and firm performances. The empirical shows that: (1) test each evasion behavior range 1% to 10%, evading behavior and firm performance is a positive correlation, when the company evading behavior rate of up to 4% which with the firm performance has a significant positive correlation. (2) social network characteristics are significantly positively affect firm performance. (3) social network characteristics will not affect evasion behavior and the relationship between firm performance.
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