編製CSR 報告的意願與財務績效的關聯性;Relation between willingness to prepare CSR reports and financial performance

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Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/80995

Title:	編製CSR 報告的意願與財務績效的關聯性;Relation between willingness to prepare CSR reports and financial performance
Authors:	傅瑞芳;Fu, Reui-Fang
Contributors:	會計研究所
Keywords:	企業社會責任;財務績效;CSR報告的意願;Corporate social responsibility;financial performance;willingness to prepare CSR reports
Date:	2019-06-27
Issue Date:	2019-09-03 15:24:40 (UTC+8)
Publisher:	國立中央大學
Abstract:	因企業社會責任（ corporate social responsibility CSR ）愈來愈受到政府及企業關注，針對所有上市上櫃公司，台灣政府每年都會發佈強制性編制企業社會責任報告書的規範及企業。本研究利用台灣經濟新報 ( 數據庫中，採取 2014 年至 2016 年間編製 CSR 的 1,403 家公司為樣本，檢測了企業社會責任報告書與財務績效的關聯性。本研究將編製 CSR 的企業樣本中，分成兩個群組，一是受政府政策規定強制編製 CSR 的企業；二是自願性編製 CSR 的企業。採取台灣經濟新報 ( 的財務績效數值當相關變數資料，分析編製企業社會責任報告書的意願與公司經營的財務績效是否具有相關性。本研究以簡單迴歸分析法、變異數同質性檢定及獨立樣本 t 檢定來驗證公司編製 CSR 的意願與財務變數是否具顯著性。結果證實，期間內的樣本中編製 CSR 公司的意願與財務變數具正相關的顯著性。這說明了公司經營績效好會增加編製 CSR 報告書的意願；也就是說財務績效好的公司有更多的資金及人力致力於 CSR ，提高編製 CSR 的意願；亦可解釋為無論政府法令強制與否，只要財務績效好的企業皆會提高撰寫 CSR 的意願。;In recent years, corporate social responsibility has caused widespread policy concerns. The Taiwan government publishes mandatory corporate social responsibility reports for all listed companies on a yearly basis. This study used the TEJ database to sample 1,403 companies that produced CSR between 2014 and 2016, and examined the correlation between CSR reports and financial performance. In this study, the CSR enterprise sample is divided into two groups. One is mandatory CSR establishment by the government; the other is the voluntary preparation of CSR enterprises. Take the financial performance value of the Taiwan Economic News as relevant variable data, and analyze whether the willingness to compile the CSR report affects the financial performance of the company′s operations. This study uses simple regression analysis to verify whether the willingness and financial variables of CSR companies are significant. The results confirmed that the willingness to compile CSR companies in the sample during the period was positively correlated with the financial variables. This shows that the company′s business performance will increase the willingness to prepare CSR reports; that is to say, companies with good financial performance have more funds and manpower to commit to CSR and improve their willingness to prepare CSR; it can also be interpreted as whether or not the law is mandatory or not. As long as financial performance is good, it will increase the willingness to write CSR.
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