| Summary: | 碩士 === 國立政治大學 === 國際經營與貿易學系 === 107 === Socially responsible investment (SRI) has almost become an inexorable trend, an increasing number of investors value corporate social responsibility (CSR) engagement, with the sustainable goal that not only examines a company’s financial performance but also social and environmental impact. In response to global development of capital market, Taiwan published the first sustainable investing index; moreover, Taiwanese companies recognized by Dow Jones Sustainability Indexes (DJSI) and achieved record-breaking members in 2018.
The study examines accounting framework of triple bottom line (TBL) based on difference in difference (DID) model and evaluates the sustainable performance of profit, planet, and people over 21 companies in Taiwan. Research explores corporate philanthropy has significant contributions and shareholder reactions to sustainability are overestimated. The study highlights the insight of empirical research on the impact of Taiwan CSR development.
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