The Linkage between Performance on Corporate Social Responsibility and Financial Performance– Evidence from Construction Firms of Taiwan

• Main Author: 黃登冠
• Other Authors: 張元
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/g6fwv3

碩士 === 國立彰化師範大學 === 財務金融技術學系 === 103 === Corporate Social Responsibility, CSR becomes a key performance index to evaluate a business. B Lab is one of nonprofit organization in US that serves a global movement to redefine success in business. They think a good company should be required to create value for society, not just making profit for shareholders. Especially for the construction industries, which are very import due to they are related with basic needs of living and moving for everybody. The subject of this article will focus on the CSR to construction industries. In the same time, we can see the impact of operation while enterprise performs the CSR activities. We will review business financial statements and relations between business performance and CSR implementation. Questionnaire investigation would be conducted in the companies in construction industries. We can review 4 performance indexes; return on assets, ROE, EPS and Tobin’s Q ratio and then to find the relations while business carry out the CSR activities. The expected results of this subject is to prove that the companies will get more profit and benefit while they strongly to fulfill the CSR activities. We got a conclusion on this thesis abstract. The enterprise should carry out the corporate social responsibility (CSR) and it is an effective way to bring up the brand image and also to make companies more competitive.