企業社會責任之議題備受關注，為數眾多之研究主要在探討企業社會責任活動與財務績效之關聯性，但未有研究討論企業社會責任願景對此關聯之調節效果。本研究即以獲獎2007-2017年天下雜誌天下CSR企業公民獎TOP100年營收超過一百億以上之86家大型企業作為研究樣本，採用天下雜誌評估之企業社會責任績效衡量CSR活動之多寡，並以樣本公司網站之願景文字衡量企業社會責任願景，探討企業社會責任願景對企業社會責任活動與財務績效關聯之調節效果。研究結果顯示，CSR願景越高，CSR活動對股東權益報酬率、資產報酬率之影響越大。;The issue of corporate social responsibility has attracted much attention. A large number of studies are mainly focused on the relationship between corporate social responsibility activities and financial performance. However, there has been no study to discuss the moderating effect of the corporate social responsibility vision on this relationship.This study is based on a sample of 86 large-scale enterprises that have won more than 10 billion NT dollars in revenue in the Top 100 CSR Corporate Citizen Awards of the 2007-2017 CommonWealth Magazine, and uses the corporate social performance of these enterprises to measure the number of corporate social responsibility activities. This research investigates the moderating effect of corporate social responsibility vision on the relationship between corporate social responsibility activities and financial performance.The results of the study show that the higher the CSR vision is, the greater the impact of corporate social responsibility activities on ROE and ROA.
