| Summary: | 碩士 === 國立中興大學 === 應用經濟學系所 === 107 === In the past, the research on environmental regulations or environmental performance was mostly related to the productivity-related research of environmental regulations. This study explores the impact of the environment on manufacturers from different perspectives of involuntary use, but promotes corporate social responsibility by voluntary. The environmental performance indicators in (Corporate Social Responsibility, CSR) are important variables, and the electronics industry with more serious pollution problems in Taiwan is the main research object. The study period is five years, from 2012 to 2016；the total sample size is 44 TSE and OTC firms. These study established a translog cost function to explore the relationship between the environmental performance of CSR and the total cost of electronic industry firms in Taiwan, and verify the “Porter Hypothesis”. Whether strong theory is established.
The estimated value of environmental performance to total cost of the electronic industry firms in Taiwan is -1.6582, which means that whenever the company''s environmental performance score increases by 1%, the total cost of the enterprise can be reduced by 1.6%. The results show that when manufacturers are willing to enhance environmental protection. Efforts can indeed reduce costs and increase productivity, thereby increasing the competitiveness of enterprises, and the results of this study are also consistent with the strong theory in "Porter Hypothesis".
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