企業社會責任投入與財務績效之關聯： 以人力資本為中介

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廖映喻(Ying-Yu Liao) 查詢紙本館藏

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人力資源管理研究所

論文名稱

企業社會責任投入與財務績效之關聯：以人力資本為中介
(The Impact of Corporate Social Responsibility on Corporate Financial Performance: Human Capital as a Mediator.)

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摘要(中)

為了解企業社會責任投入、人力資本與財務績效之關聯，本研究以KLD Domini 400指數作為衡量企業社會責任投入程度之工具，並以平均薪資成本作為企業人力資本指標，探討兩者與財務績效之關係。本研究於過去文獻中，並未發現有關於企業社會責任投入、人力資本與財務績效間關係之研究，因此，在此希望透過本研究能獲得初步驗證，以補足過去之研究缺口。
　　本研究樣本分別來自兩個來源，首先，企業社會責任投入部分之樣本來自2003年至2013年間出版企業社會責任報告書之81家上市上櫃企業，其中包含科技業39家、服務業23家與傳產製造業18家，共301筆資料；再來，財務績效與人力資本資料來源乃由台灣上市上櫃企業於2004至2014年間自台灣經濟新報資料庫、各企業年報及公開說明書中取得，經由交叉配對結果，最終研究樣本數為57家企業，其中含科技業36家、服務業4家與傳產製造業17家，共211筆資料；最後再由各財務報表中取得營業毛利率作為財務績效指標做研究分析。
　　本研究結果為一、企業社會責任投入程度與財務績效有正向關聯。二、企業社會責任投入程度與企業之人力資本有正向關聯。三、企業之人力資本與財務績效有正向關聯。四、企業之人力資本會中介企業社會責任投入與財務績效之關聯。因此，本研究結果支持企業社會責任投入與財務績效會受到人力資本中介影響。

摘要(英)

To comprehend the relation between corporate social responsibility commitment、human capital and financial performance, the study use KLD Domini 400 indicator measures corporate social responsibility commitment and use the average personal compensation as indicate of human capital to examine the relations between financial performance.
　　There doesn’t have any study found out the relationship between CSR investment, human capital and financial performance, so this study proposed some practical and follow-up study suggestion.
　　Our data come from two sources. First, the measurement of CSR disclosure which is based on CSR reports of 81 firms in Taiwanese context from 2003 to 2013. There are altogether 301 data, including 39 firms in high-tech industry, 23 firms in service industry and 18 firms in traditional manufacturing industry.
Second, the data of financial performance and human capital are sourced from TEJ, annual reports and prospectuses. The final sample are 57 firms, including 36 firms in high-tech industry, four in service industry and 17 firms in traditional manufacturing industry, total are 211 data. And adapted the gross profit margin of financial performance as the dependent variable.
　　The result shows that CSR investment has positive influences on financial performance. CSR investment has positive influences on human capital. Human capital has positive influences on human capital and human capital has mediation effect on financial performance.

關鍵字(中)

★ 企業社會責任
★ 人力資本
★ 財務績效

關鍵字(英)

★ KLD Domini 400 Social Index
★ cooperate social responsibility
★ human capital
★ financial performance

論文目次

第一章　緒論 - 1 -
第一節　研究動機 - 1 -
第二節　研究目的 - 4 -
第二章　文獻探討 - 5 -
第一節　企業社會責任與組織績效之關聯 - 5 -
第二節　企業社會責任投入與人力資本之關聯 - 16 -
第三節　企業之人力資本對財務績效之影響 - 28 -
第四節　企業社會責任投入與財務績效之關聯：以人力資本為中介 - 30 -
第三章　研究方法 - 33 -
第一節　研究架構與假設 - 33 -
第二節　樣本資料 - 34 -
第三節　研究變數操作型定義 - 35 -
第四節　研究分析方法 - 40 -
第四章　研究結果 - 42 -
第一節　樣本特性分析 - 42 -
第二節　相關分析 - 44 -
第四節　迴歸分析 - 46 -
第五章　結論與建議 - 49 -
第一節　研究結論 - 49 -
第二節　管理意涵 - 51 -
第三節　研究限制 - 54 -
參考文獻 - 56 -

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指導教授

劉念琪(Nien-Chi Liu)

審核日期

2014-7-1

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