有鑑於國內企業對於社會責任的理念落實與自2014年開始才因金管會針對社會事件與食安、環境汙染等問題所強制企業出具之企業社會責任報告書等，相關於環境面之企業社會責任觀念尚屬萌芽階段，相關實證仍顯稀缺，多數文獻採用民間機構所評選之指標企業做為模擬的投資組合，再對其績效進行檢測，但卻缺乏對於全球暖化與環境保護之問題與其揭露之績效分析作為基礎，檢視對應企業營運績效成果。 因此，本研究選取2014-2018台灣之上市櫃產業之企業社會責任報告書共計1688份調查範本，選出環境面之溫室氣體排放揭露程度樣本共423份，進行分析樣本於環境面揭露程度與人事穩定度之於企業財務績效的相關聯分析。之後，再輔以公司規模與公司成立年數分群分析，實證結果顯示企業於其揭露之企業社會責任報告書中環境面項目與人事穩定度對其公司營運財務績效如股東權益報酬率與毛利率有顯著相關的結果。 ;In 2014, the Financial Supervisory Commission launched the regulations for listed companies in Taiwan to issue corporate social responsibility reports due to several incidents regarding polluted food and environmental campaign, which enabled the foundation of implementation of corporate social responsibility awareness in Taiwan. However, the related studies in Taiwan among environmental protection aspect of social responsibility reports are limited. Most of the studies are examined by small-scaled institutes toward targeted iconic companies for financial performance examination. There are very few studies regarding global warming and environmental protection related subject and the linkage with the corporate financial performance. In summary, this study examined 423 datas among the report released in 2016 of the linkage of corporate social performances among carbon emission aspect and personnel stability resulted with better financial performanc in Return on Equity and Gross Profit Margin. According to the empirical results, executing CSR has a positive relationship with the corporate financial performance.
