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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/64719

    Title: 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.
    Authors: 廖映喻;Liao,Ying-Yu
    Contributors: 人力資源管理研究所
    Keywords: 企業社會責任;人力資本;財務績效;KLD Domini 400 Social Index;cooperate social responsibility;human capital;financial performance
    Date: 2014-07-01
    Issue Date: 2014-10-15 14:21:16 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 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。
    ;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.
    Appears in Collections:[人力資源管理研究所] 博碩士論文

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