企業社會責任、公司治理與財務績效之關聯性研究

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Title:	企業社會責任、公司治理與財務績效之關聯性研究
Other Titles:	Corporate social responsibility, corporate governance and financial performance
Authors:	林宋廷;Lin, Sung-Ting
Contributors:	淡江大學會計學系碩士在職專班林谷峻;王貞靜
Keywords:	企業社會責任;公司治理;企業財務績效;corporate social responsibility;corporate governance;Corporate Financial Performance
Date:	2014
Issue Date:	2015-05-04 09:52:18 (UTC+8)
Abstract:	公司治理主要目的就是在均衡利害關係人間之權益，而企業社會責任亦是如此，本研究旨在探討企業社會責任（CSR）、公司治理與財務績效之關聯性。依據遠見雜誌於2005年至2013年所舉辦企業評比獲得「企業社會責任獎」之獲選為首獎、楷模獎以及其他入選獲選傑出50強等企業為『獲獎組』，『對照組』之企業為相同產業，但未曾獲獎之企業。本研究利用獨立樣本T檢定實證分析，資料來源是由台灣經濟新報資料庫（Taiwan Economic Journal；TEJ）、遠見雜誌與台灣證券交易所公開資訊觀測站。共獲得以下結論：（一）企業社會責任與公司治理具有正向顯著關係。（二）企業社會責任與財務績效具有正向顯著關係。（三）企業之規模與其履行社會責任程度正相關。根據研究結果，就實務應用及未來研究提出相關建議及做法，提供政府機關、企業單位及後續研究者參考，瞭解企業履行社會責任，服膺於「取之於社會，用之於社會」的精神。 The main purpose of corporate governance is to balance between the interests of stakeholders, and corporate social responsibility is also true. This study aimed to investigate the corporate social responsibility (CSR), association of corporate governance and financial performance. Vision based magazine held in 2005-2013 years business competitions get elected "Corporate Social Responsibility Award" paramount Award of the Year Award as well as other selected selected 50 outstanding enterprises such as "winning group.", The "control group" companies for the same industry, but never winning enterprise. This study adopts the independent samples t-test in average verification method for empirical analysis, the data source is from Taiwan Economic Journal (TEJ), Vision and the public information station of Taiwan Stock Exchange Corporation. The following conclusions were obtained:（1）Corporate social responsibility has a positive significant relationship with corporate governance.（2）Corporate social responsibility has a positive significant relationship with financial performance.（3）The enterprise’s scale is positively related with the degree of fulfilling the social responsibility. According to the research findings, relevant suggestions and method are proposed for practical applications and future research, which is provided as reference for government agencies, enterprises and future researchers to understand that the corporate social responsibility believes in the spirit of "taken from the society, giving back to society".
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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