Industrial Structure Perspective on Corporate Social Responsibility

• Main Authors: KAO,YU-KAI, 高鈺凱
• Other Authors: CHEN,YI-MIN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/d56334

碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 107 === Corporate social responsibility (CSR) has been increasingly valued with the occurrence of financial crisis and environmental pollution. However, the existing studies only explored the relationship between CSR and corporate performance, stock price and so on, without discussing the impact of CSR on the macroeconomy nor quantifying the benefits of performing CSR. This study discussed TWSE-listed companies and TPEx-listed companies from Taiwan Economic Journal (TEJ), discriminating whether the corporate had performed CSR by the declaration of CSR reports, calculated the effect of CSR on operating profit then substituted it into input-output table. The empirical result shows the variations of operating profit in performing CSR and the impact of CSR on the macroeconomy.