企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果;The Impact of Corporate Social Responsibility Vision on the Accounting Performances: the Mediating Effects of CSR Performances

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题名:	企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果;The Impact of Corporate Social Responsibility Vision on the Accounting Performances: the Mediating Effects of CSR Performances
作者:	薛涵濡;HSUEH, HAN-RU
贡献者:	會計研究所
关键词:	企業社會責任;企業社會責任願景;企業社會責任績效;股東權益報酬率;資產報酬率;中介效果;corporate social responsibility;corporate social responsibility vision;corporate social responsibility performance;return on equity;return on assets;mediating effect
日期:	2018-07-25
上传时间:	2018-08-31 14:38:47 (UTC+8)
出版者:	國立中央大學
摘要:	願景對於一家企業之成功是一項重要因素，願景讓企業全體成員擁有一致之目標，如同一盞明燈帶領著企業朝向成功之道路前進。本研究針對企業之CSR願景做研究，探討企業之CSR願景對於會計績效(股東權益報酬率、資產報酬率)之關係，以及CSR績效對於此關係是否具有中介效果。本研究之樣本選取自2007~2017年《天下雜誌》企業公民獎得獎且營收超過一百億之公司，扣除金融業及遺漏值後共59家企業為選取樣本。研究結果顯示，企業網頁呈現的CSR願景越多，對於企業之會計績效表現越佳；此外，企業網頁之CSR願景越多越能提升企業之CSR績效；最後，在綜合效果中，CSR績效對於CSR願景與會計績效之正向顯著關係有中介效果。;Abstract The vision is an important factor for the success of a company. The vision allows all members of the company to have a common goal, such as a bright light that leads the company toward success. This study specifically focuses on the CSR vision and discusses the relationship between CSR vision and accounting performances (return on equity, return on assets). To explore whether the association between CSR vision and accounting performances is affected by the CSR performances. The sample of this study has been selected from CommonWealth Magazine. The companies that had won awards for the Corporate Citizenship Awards in 2007-2017 and had revenues in excess of 10 billion. A total of 59 companies were selected after deducting the financial industry and missing data. The results of the study show that the more CSR visions, the better the company′s accounting performance. In addition, the more CSR visions can enhance the company′s CSR performance; finally, in the overall effect, the CSR performance has the mediating effect on positive association between the CSR vision and accounting performances.
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