創意產業對於區域經濟成長的貢獻已經讓創意產業成為經濟發展的驅力，而作為一個新 興的經濟板塊，創意產業具有獨特的獲利方式。透過人員創意、天賦與技能的投入，創 意產業可以產出高價值的智慧財產。這樣的獲利機制吸引了產學界探索影響創意產業績 效因素。本研究探索創意產業之企業社會責任與財務表現的關係，藉由動態資料包絡分 析方法，評估了53 個創意企業再2010-2013 年的跨期績效。並利用迴歸分析檢測企業 社會責任影響財務績效。實證結果指出，以內容媒體相關的產業，包含影視、出版與廣 播，是創意產業績效成長的領導者。迴歸分析結果顯示企業社會責任對於創意產業的財 務績效有正向顯著影響。此外，研究結果亦顯示創意產業具有冒險及資本導向的特徵。;The creative industry has brought great developing momentum to regional economic. As an emerging economic sector, the creative industry generate intellectual property outputs with creativity, skills, and talents in its unique ways, and the profit mechanism triggered the exploration of influential factors to performance. Through Dynamic DEA model and 53 creative industry businesses, this study investigated the relationship between longitudinal efficiency performance and corporate social responsibility across 2010-2013. Ordinary least square regression was applied to further examine the impact of corporate social responsibility. Finding of this study suggest that content providers such as broadcasting, publishing and motion pictures are leading performance improvements. And the regression result reflects a positive link of corporate social responsibility to performance. In additions, the characteristic of the creative industry includes capital orientation, risk taking, and low financial leverages.
