| Summary: | 碩士 === 銘傳大學 === 國際企業學系碩士班 === 108 === Nowadays, with the continuous expansion of globalization, the constant changes in the world and the rise of emerging markets, overseas students are willing to return to the country's development, and because of the flow of international talents, they are constantly pushing high-technology to rapid development. However, companies face fierce commercial competition, so understanding international operations, investment, and continuous technological innovation, developing new products and rapidly commercializing products is an effective means of enterprise competition, and the government is also supporting enterprises. Financial subsidies allow companies to maintain long-term competitive advantage. Companies are now increasingly recognizing the value of CSR and seeing corporate social responsibility as a strategic tool. This study refers to and according to the stakeholder theory proposed by Freeman (1984), the stakeholders can provide relevant knowledge of the company and help to understand the values of CSR, thus exploring the relationship between CSR and technological innovation. In addition, this study also explores the relationship between government financial subsidies/returnee managers as the adjustment variables affecting CSR and technological innovation.
The method used in this study is the OLS regression method to test the impact of CSR on enterprise technology innovation, and to test the effect of government subsidies/return managers on corporate social responsibility and technological innovation. The research sample is 275 high-technology companies listed in China's Shanghai and Shenzhen A-shares, which are from the Guotaian database.
The empirical results of this study show that (1) The relationship between CSR and enterprise technology innovation is inverted U-type (2) The government subsidies have a positive adjustment effect on CSR and technological innovation (3) Returnee managers to enterprises there is a positive adjustment effect between CSR and technological innovation.
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