考慮公司治理下，企業社會責任對公司經營績效之影響

• Main Authors: LIANG, HSIN-YI, 梁心怡
• Other Authors: 林郁翎
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/nz8pjy

碩士 === 德明財經科技大學 === 財務金融系理財與稅務管理碩士班 === 107 === This study aims to investigate whether corporate governance is the main factor that affecting the social responsibility of the invested enterprise. Secondly, can corporate social responsibility bring good operating performance to the company? In the past, enterprises value corporate governance and purse surpluses to maximize profits for shareholders. However, with the increasing emphasis on corporate social responsibility in the international community, the company keeps complying business ethics and promises to make contribution to economic development in order to create competitive advantages and bring better profits for the company. The main purpose of this study is to provide concrete and objective quantitative analysis by using the Taiwan Economic Journal to quote the ISO 26000 Social Responsibility Framework proposed by the International Organization for Standardization and taking Taiwan listed cabinet company data from 2011 to 2016 as the sample. In order to effectively capture the net effect of CSR on business performance, improve the reliability of the empirical results, two-stage least squares method is adopted to estimate the panel regression model of the quantitative data and clarify the inconsistency of the conclusion in the existing literatures on corporate social responsibility. The empirical results show that good corporate governance does help to implement corporate social responsibility. But it doesn’t mean that the more the cost of investment on corporate social responsibility, the better the business performance will be.