| Summary: | 碩士 === 國立中央大學 === 會計研究所 === 107 === In recent years, corporate social responsibility has caused widespread policy concerns. The Taiwan government publishes mandatory corporate social responsibility reports for all listed companies on a yearly basis. This study used the TEJ database to sample 1,403 companies that produced CSR between 2014 and 2016, and examined the correlation between CSR reports and financial performance.
In this study, the CSR enterprise sample is divided into two groups. One is mandatory CSR establishment by the government; the other is the voluntary preparation of CSR enterprises. Take the financial performance value of the Taiwan Economic News as relevant variable data, and analyze whether the willingness to compile the CSR report affects the financial performance of the company's operations.
This study uses simple regression analysis to verify whether the willingness and financial variables of CSR companies are significant. The results confirmed that the willingness to compile CSR companies in the sample during the period was positively correlated with the financial variables. This shows that the company's business performance will increase the willingness to prepare CSR reports; that is to say, companies with good financial performance have more funds and manpower to commit to CSR and improve their willingness to prepare CSR; it can also be interpreted as whether or not the law is mandatory or not. As long as financial performance is good, it will increase the willingness to write CSR.
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