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標題: | 企業社會責任行為與企業績效之關聯性研究 The Relationship between Corporate Social Responsibility and Firm Performance |
作者: | 陳泓志 Hung-Chih Chen |
指導教授: | 吳琮璠 |
關鍵字: | 企業社會責任,企業績效,道瓊永續性指數, corporate social responsibility,firm performance,Dow Jones Sustainability Index, |
出版年 : | 2015 |
學位: | 碩士 |
摘要: | 本研究旨在探討企業社會責任行為與企業績效間之關聯性。現有學者對此提出三個不同理論:社會衝擊假說、焦點移轉假說與企業之供需理論,分別認為兩者具正相關、負相關與無顯著相關。本研究以台灣上市公司為研究標的,樣本期間為2012年至2014年。以是否獲邀評選或最終入選道瓊新興市場永續性指數(DJSI)之台灣上市公司作為企業社會責任行為之代理變數,並採用傾向分數法執行樣本配對,檢驗獲邀評選DJSI公司與未獲邀評選DJSI公司之企業績效間是否具顯著差異。除此之外,進一步檢驗最終入選DJSI公司與僅獲邀評選DJSI公司間之企業績效是否具顯著差異。實證結果發現,獲邀評選DJSI公司的會計指標與市場指標皆會較高,而市場會進一步對最終入選道瓊永續性指數的公司給予正面評價。本研究結果與社會衝擊假說相符,公司之企業社會責任行為與企業績效間呈顯著正相關。 This study examines the effect of corporate social responsibility on firm performance. According to previous studies, there are three competing hypotheses, social impact hypothesis, shift of focus hypothesis, and supply and demand theory of the firm, which explains how the corporate social responsibility and the firm performance is correlated. Original sample of this study is selected from the companies listed in Taiwan Stock Exchange from 2012 to 2014. This study chooses the companies from whether they are invited to Dow Jones Sustainability Index (DJSI) assessment or selected into DJSI as the proxy for corporate social responsibility. To diminish the probability of the selection bias, this study also employs the propensity score matching method. The empirical findings show that the companies invited to DJSI assessment have better firm performance regardless of accounting-based or market-based than those not invited to DJSI assessment. What’s more, if the company is eventually selected into DJSI, the company will be expected to obtain a positive return on market. Overall, the evidence in this study indicates that the corporate social responsibility and the firm performance are positively correlated, supporting the social impact hypothesis. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/53699 |
DOI: | 10.6342/NTU.2015.00083 |
全文授權: | 未授權 |
顯示於系所單位: | 會計學系 |
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