近年來，有關於企業對於社會責任的違法的事件層出不窮，諸如工廠偷排放廢水，或是工廠偷排放廢氣，甚至是對待員工有許多違法的事件，對社會或環境都已造成一定程度的傷害，違法的事件可大可小，本研究利用公司違反社會責任相關法規所遭受到的罰款，代表公司違法事件的嚴重程度，再除以總營業成本消除其可能潛在的規模影響，先探討企業發生對環境、社會的負面新聞對其財務績效上產生的負面影響後，再以TEJ所評鑑的企業社會貢獻程度資料，將樣本中的企業以社會貢獻程度的高低分群，最後探討其中負面社會責任事件對公司財務績效的影響性。 實證結果發現，對環境或社會貢獻程度較高的企業，當發生環境或是社會相關的負面新聞時，所受到財務績效負面的衝擊，相對環境或社會貢獻程度較低的企業小，也就是平時對於環境保育或是社會關懷付出高的企業，在負面新聞發生時可以有比較穩定的財務績效。 ;In recent years, there have been endless incidents of corporate social responsibility violations, such as factories secretly discharging wastewater, or factories secretly discharging exhaust gas, and even treating employees with many illegal incidents, which have caused a certain degree of harm to the society or the environment. Illegal incidents can be large or small. This study uses the fines received by companies for violating social responsibility related laws to represent the severity of the company’s illegal incidents, and then divides it by the total operating costs to eliminate its potential scale impact. After the negative impact of environmental and social negative news on its financial performance, the companies in the sample are divided into groups according to the level of social contribution based on the corporate social contribution data assessed by TEJ, and finally the negative social responsibility incidents are discussed. The impact on the company′s financial performance.The empirical results found that companies with a high degree of environmental or social contribution are negatively impacted by financial performance when environmental or social-related negative news occurs, and companies with a low degree of environmental or social contribution are small, that is, usually For companies that pay a lot for environmental conservation or social care, they can have relatively stable financial performance when negative news occurs.
