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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 朱文儀(Wen-Yi Chu) | |
| dc.contributor.author | Hung-Pei Yu | en |
| dc.contributor.author | 游弘沛 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:42:12Z | - |
| dc.date.copyright | 2018-02-23 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-02-05 | |
| dc.identifier.citation | 一、英文部分
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20205 | - |
| dc.description.abstract | 本研究以天下雜誌企業公民獎的評分作為企業社會責任的衡量，樣本為2007年至2016年有獲獎的企業，並以台灣經濟新報資料庫中的財務數據，來探討企業社會責任對企業財務績效之影響，本研究樣本觀察值共277筆。主要的三個研究議題為：（1）企業社會責任表現對於企業財務績效的影響、（2）四種不同類型之企業社會責任對於企業財務績效的影響、（3）外部環境因素「產業競爭強度」對於企業社會責任與企業財務績效的調節效果。
本研究共建立三個模型，透過多元迴歸分析來檢驗上述三個研究議題。每個模型中皆分別探討企業社會責任對三個不同的企業財務績效指標之影響，包括資產報酬率、股東權益報酬率、稅後淨利率。迴歸模型中亦加入企業規模、研發密集度、廣告密集度、上市櫃類別、年度變數、產業類別等控制變數。 本研究中部份的研究假說獲得驗證，分析結果顯示：（1）企業社會責任對於企業財務績效有顯著的正向影響。當企業社會責任表現愈佳時，企業的財務績效也會愈好。（2）企業社會責任中的公司治理與企業承諾，對於企業財務績效皆有顯著的正向影響。當企業致力於公司治理與重視消費者和員工權益時，會有助於提升企業的財務績效表現。然而，企業社會責任中的環境保護，對於企業財務績效有顯著的負向影響。（3）產業競爭強度會負向調節企業社會責任對於稅後淨利率的影響，當產業競爭強度低時，企業社會責任對稅後淨利率的正向影響效果比在產業競爭強度高時還要強。因此當企業處於產業競爭強度較低之產業時，企業越要做好企業社會責任，以至於有較佳的財務績效表現。 | zh_TW |
| dc.description.abstract | The evaluation of corporate social responsibilities’ performance is based on the corporate social responsibility(CSR) ranking data from Common Wealth magazine. The data set is corporates which get CSR award in 2007 to 2016. Research sample includes 277 observations. The following are the three main research issues: (1) influence of CSR on corporate financial performance(CFP), (2) influence of four aspects of CSR on CFP, (3) moderation effect of industrial competition intensity.
The research builds three multiple regression models to examine the above corresponding research issues. All models include three different corporate financial performance indicators: (1) return on assets, (2) return on equity, (3) net profit margin. There are also six control variables in the multiple regression model, including corporate size, R&D intensity, advertisement intensity, Taiwan Stock Exchange/ Over the counter (TSE/OTC), year, and industry category. According to the result, part of six research hypotheses are proved. (1) CSR has a significantly positive effect on CFP. The better CSR’s performance is, the better CFP is. (2) Both corporate governance and corporate commitment have a significantly positive effect on CFP. However, environmental protection has a significantly negative effect on CFP. (3) Industrial competition intensity has a negative moderation effect on the relationship between CSR and net profit margin. Compared to high industrial competition intensity, the positive effect of CSR on net profit margin is larger in low industrial competition intensity. Therefore, when industrial competition intensity is low, corporate should be more devoted to fulfilling CSR. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:42:12Z (GMT). No. of bitstreams: 1 ntu-107-R04741044-1.pdf: 1852959 bytes, checksum: 11a460a2a0c08ab1e6d5a6119ba7a73d (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 口試委員審定書………………………………………………………………………... i
致謝…………………………………………………………………………………….. ii 中文摘要……………………………………………………………………………..…iii Abstract……………………………………………………………………………..…...iv 目錄……………………………………………………………………………………...v 圖目錄.………………………………………………………………………………...viii 表目錄………………………………………………………………………………..…ix 第一章 緒論………………………………………………………………………….…1 第一節 研究動機………………………………………………………………….1 第二節 研究問題與目的………………………………………………………….3 第三節 研究範圍與對象………………………………………………………….3 第四節 研究流程………………………………………………………………….4 第二章 文獻探討與研究假說………………………………………………………….5 第一節 企業社會責任…………………………………………………………….5 一、企業社會責任之定義與發展…………………………………………...5 二、企業社會責任之範疇…………...……………………………………..10 三、企業社會責任表現之衡量…………………………………………….14 第二節 企業社會責任對企業財務績效之影響………………………………...20 一、企業社會責任對企業財務績效之影響……………………………….22 二、企業社會責任之公司治理構面對企業財務績效的影響…………….26 三、企業社會責任之企業承諾構面對企業財務績效的影響…………….26 四、企業社會責任之社會參與構面對企業財務績效的影響…………….28 五、企業社會責任之環境保護構面對企業財務績效的影響…………….29 第三節 產業競爭強度、企業社會責任與財務績效之關聯…………………...30 vi 第四節 研究架構與研究假說…………………………………………………...31 第三章 研究方法……………………………………………………………………...33 第一節 研究樣本與資料來源…………………………………………………...33 第二節 變數定義與衡量………………………………………………………...33 一、自變數……………………………………………………………….…33 二、應變數……………………………………………………………….…35 三、調節變數…………………………………………………………….…35 四、控制變數…………………………………………………………….…36 第三節 統計分析方法……………………………………………………….…..37 第四章 研究結果……………………………………………………………………...38 第一節 敘述性統計與相關分析………………………………………………...38 一、敘述性統計…………………………………………………………….38 二、相關分析……………………………………………………………….41 第二節 迴歸分析………………………………………………………………...43 一、企業社會責任對企業財務績效的影響……………………………….43 二、企業社會責任各構面對企業財務績效的影響……………………….45 三、產業競爭強度的調節效果…………………………………………….47 第五章 結論與建議…………………………………………………………………...50 第一節 研究結論………………………………………………………………...50 一、企業社會責任對於企業財務績效有正向影響……………………….51 二、公司治理與企業承諾對於企業財務績效有正向影響……………….51 三、產業競爭強度會負向調節企業社會責任對於企業財務績效的影響.52 第二節 研究限制………………………………………………………………...52 第三節 未來研究建議…………………………………………………………...53 參考文獻……………………………………………………………………………….54 一、英文部分…………………………………………………………………….54 二、網路部分…………………………………………………………………….59 附錄……………………………………………………………………………………61 附錄一、2016 年天下雜誌企業公民獎「公司治理」問卷……………………61 附錄二、2016 年天下雜誌企業公民獎「企業承諾」問卷...………………….62 附錄三、2016 年天下雜誌企業公民獎「社會參與」問卷……………………63 附錄四、2016 年天下雜誌企業公民獎「環境保護」問卷…………………....64 | |
| dc.language.iso | zh-TW | |
| dc.title | 企業社會責任對企業財務績效之影響 | zh_TW |
| dc.title | The Influence of Corporate Social Responsibility
on Firm Performance | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 莊正民,李庭閣 | |
| dc.subject.keyword | 企業社會責任,企業財務績效,產業競爭強度,資產報酬率,股東權益報酬率,稅後淨利率, | zh_TW |
| dc.subject.keyword | corporate social responsibility,firm performance,industrial competition intensity,return on assets,return on equity,net profit margin, | en |
| dc.relation.page | 64 | |
| dc.identifier.doi | 10.6342/NTU201701212 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2018-02-06 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 商學研究所 | zh_TW |
| 顯示於系所單位： | 商學研究所 | |
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