本研究首先將焦點放於以社會情感財富途徑探討家族企業與非家族企業，對於企業社會責任參與的程度差異；並加入高階經理人身分及併購等變數，探討其與企業社會責任參與程度的關聯性。本研究樣本資料來源主要以台灣經濟新報社(TEJ)以及公開資訊觀測站為主，社會責任參與程度則是以是否公布該年度的社會責任報告書作為指標。根據社會情感財富理論認為，家族企業應比非家族企業更重視企業社會形象、由家族成員擔任高階經理人會比非家族成員更願意投入企業社會責任，以及原生家族會比經過購併的家族更有向心力。研究結果顯示，家族企業投入社會責任的程度比非家族企業高，且由家族成員擔任CEO在企業社會投入的表現較非家族成員擔任CEO來的高，而併購的部分，則是沒有併購過的原生家族其參與社會責任的程度比經過併購的家族高。;We use a socioemotional wealth explanation for the differences in the degree of corporate social responsibility participation between family and non-family firms. Then we add the high-level managers, acquisitions and other variables to explore its association with the degree of corporate social responsibility participation. Our source is mainly based on the Taiwan Economic Journal (TEJ) and the Market Observation Post System (MOPS). And we use the social responsibility report as an indicator. The results show that family firm will pay more attention on corporate social responsibility than non-family firm, and the participation of who use family members as CEO is higher than using non-family members. The degree of social responsibility participation of the native family is higher than that of the merged firm.
