企業社會責任揭露與企業績效之關聯－以企業社會責任績效為中介變項

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姓名

賴蕙嘉(Hui-chia Lai) 查詢紙本館藏

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人力資源管理研究所

論文名稱

企業社會責任揭露與企業績效之關聯－以企業社會責任績效為中介變項
(Exploring the Relationship Between Corporate Social Responsibility Disclosure and Firm Performance: CSR Performance as a Mediator)

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摘要(中)

近幾十年來，企業社會責任揭露為受到大量討論與關注的議題。透過企業社會責任報告書資訊的呈現，展現了企業對於環境與社會的重視，並減少了企業與利害關係人間的資訊落差。過去，許多研究探討企業社會責任揭露與企業績效之間的關聯，然而研究的結果眾說紛紜，沒有絕對的正向或負向關聯；此外，也缺乏針對以台灣企業為樣本的實證研究。因此，本研究以正當性理論以及利害關係人理論來探究企業社會責任揭露的樣貌；而研究目的為探討企業社會責任揭露與企業績效之間的關聯，並加入企業社會責任績效作為中介變數。
　　本研究的樣本取自於公開資訊觀測站與台灣經濟新報(TEJ)共81家上市上櫃公司，資料為2008年到2012年間所有已出版的企業社會責任報告書與財務資訊；而本研究使用相關分析與階層式迴歸分析來檢驗研究假設。結果指出，企業社會責任揭露與企業績效呈現顯著的負向關聯，我國市場較不接受企業過分宣揚其對於社會或環境的作為；然而，仍是相當感謝企業對於社會責任的重視。而企業社會責任績效在探究企業社會責任揭露與企業績效中，並無中介效果的存在。

摘要(英)

In the past few decades, there has been much more attention on the issue of Corporate Social Responsibility (CSR) disclosure. Through the disclosure of the CSR reports, the firms can show that they think highly of the environment and the society. Previous studies have explored the relationship between CSR disclosure and firm performance both theoretically and empirically; however, their causal relationship seems doubtful. The objective of this study is to explore the relationship between CSR disclosure and firm performance; besides, we use CSR performance as the mediator.
　　The research sample is approximately 81 Taiwanese publicly-traded firms which are investigated from the Taiwan Economic Journal (TEJ) and Market Observation Post System. By using these websites, we can acquire the financial information. Besides, the investigation duration is ranged from 2008 to the end of 2012. By using the descriptive statistics analysis, Pearson correlation analysis and hierarchical regression analysis, we can test our research hypothesis. The findings indicated that CSR disclosure has significantly and negatively related to firm performance, and there is no mediation effect of CSR performance between CSR disclosure and firm performance. It means that the market is still appreciated with the spirit of make CSR into practice; however the attention-seeking CSR disclosure is not welcome by the market.

關鍵字(中)

★ 企業社會責任揭露
★ 企業社會責任績效
★ 企業績效

關鍵字(英)

★ CSR Disclosure
★ CSR Performance
★ Firm Performance

論文目次

Table of Contents
CHAPTER 1 INTRODUCTION　1
CHAPTER 2 LITERATURE REVIEW　4
2.1 Theoretical perspectives on CSR disclosure　4
2.1.1 CSR disclosure and legitimacy theory　5
2.1.2 CSR disclosure and stakeholder theory　6
2.2 The link between CSR disclosure and firm performance　8
2.2.1 CSR disclosure and firm performance　8
2.2.2 CSR disclosure and CSR performance　9
2.2.3 CSR performance and firm performance　10
2.2.4 The mediation effect of CSR performance　11
CHAPTER 3 RESEARCH DESIGN AND METHODOLOGY　12
3.1 Research framework　12
3.2 Sample construction and data collection　13
3.3 Measurement　14
3.3.1 Independent variable: CSR disclosure　14
3.3.2 Dependent variable: Firm performance　14
3.3.3 Mediating variable: CSR performance　16
3.3.4 Control variables　19
3.4 Research methods　21
CHAPTER 4 RESULTS　24
4.1 Descriptive statistics analysis　24
4.2 Correlation analysis　26
4.3 Regression results　28
CHAPTER 5 CONCLUSION　34
5.1 Discussion　34
5.2 Managerial perspective　37
5.3 Limitation and future research　39
REFERENCES　41

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指導教授

劉念琪(Nien-chi Liu)

審核日期

2015-7-6

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