實證分析結果證實，台灣165家企業中，企業社會責任與財務績效未呈顯著正相關，但與違約風險呈顯著負相關。企業環境保護程度與財務績效未呈顯著正相關，但與違約風險呈顯著負相關。實證結果證實，企業可更加落實環境保護與企業社會責任，降低違約風險。 In response to the new trends in the global green economy, this research examines the relationship between extent of environmental protection and corporate financial performance, the risk of default. CSRhub database rating 165 companies in Taiwan the scores of corporate social responsibility.In this pater , the degree of environmental protection in accordance with the environmental scores of corporate social responsibility.Other financial information are derived from TEJ database.Select the data for the period from December 2008 to July 2014.
This research confirm that corporate social responsibility and financial performance was non-significant positively correlated, and significant negatively correlated with the risk of default. The degree of environmental protection was non-significant positively correlated with financial performance, and significant negatively correlated with the risk of default. The company can strengthen environmental protection and corporate social responsibility to lower the risk of default.