| Summary: | 碩士 === 逢甲大學 === 會計學系 === 104 === Recently, a spate of cooking oil safety scares over the past year has tarnished Taiwan’s international image. Especially one of the biggest food company, Ting Hisin International Group, was involved in the storm of Taiwanese rages. Consumers have started to boycott their products, and people started to think about the importance of corporate social responsibility (CSR) and how should it be worked. They are expected to take CSR seriously and coexist with society to reach the level of sustainable development. In Taiwan, there are nearly 90% diversification companies the most influential force in the world today. Thus, this paper tries to carry out the relevance of diversification and CSR.
This research makes use of for 2008-2013 years, 131 companies which 4 kinds in the more represent Taiwanese CSR to win a prize enterprise to be treatment group and matched pairs sample as the control group to test the correlation between diversification and corporate social responsibility. And the empirical results show that diversification and CSR is significantly negative correlated. As the number of product markets increases with a firm’s level of product diversification, so do the environmental constraints and stakeholders that firms will face. It will increase the cost of socially responsible activities so that firms don’t engage in socially responsible activities.
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