現今，企業社會責任對組織績效之影響始終存在不一致的看法以及評論，一般社會大眾甚至學術界相關研究者認為企業社會責任活動能夠為企業品牌建立知名度、形象甚至是聲譽，而企業能透過董事會決策之健全管理和行為獲得正向有形、無形利益，助於留住人才、吸引人才。本研究研究2006年至2019年之台灣上市、上櫃公司，透過迴歸分析先行針對企業代理問題對組織績效之間的關係進行探討，並延伸探討企業社會責任、員工流動率在此之間之影響。 由本研究實證結果可以發現代理問題會顯著負向影響組織績效；代理問題會顯著正向影響員工流動率。加入企業社會責任以及員工流動率後，代理問題透過顯著負向關係影響企業社會責任，但並無顯著負向關係影響員工流動率，而後員工流動率透過顯著負向關係影響組織績效，最終稀釋顯著負向影響組機績效。 ;Nowadays, the views on the impact of corporate social responsibility （CSR） on firm values are always inconsistent. The general public and even researchers concerned in academia believe that corporate social responsibility activities can gain publicity, build image and even earn reputation for corporate brands. Additionally, companies can obtain both positive tangible and intangible benefits through sound management and behavior developed by the board of directors, which can help retain and attract talents. This study collected data from some listed companies in Taiwan from 2006 to 2019. Through regression analysis, I first explore the relationship between agency problems and organizational performance in corporations, and further research into the impact of corporate social responsibility and employee turnover. From the empirical results of this study, it can be found that agency problems will affect performance significantly and negatively; agency problems will influence turnover remarkably and positively. After adding corporate social responsibility and turnover rate, agency problems affect corporate social responsibility in a notably negative way, while no significant negative correlations describe the turnover rate. Then, the employee turnover rate impacts organizational performance in a substantially negative way and ultimately reduces performance prominently.
