| 摘要(英) |
In recent years, the concept of corporate social responsibility is being paid much more attention internationally. In order to achieve sustainable development, corporate not only makes profits, but also implements corporate social responsibility. Among them, the issue of caring for vulnerable groups also become the mainstream of media objects. According to the statistics of the Ministry of Health and Welfare, the number of people with disabilities has increased year by year. Because of intelligence, physical or sensory obstacles, people with disabilities are not easy to find a job and are the most vulnerable among the employed population. Therefore, in order to take care of vulnerable groups, government revised the proportion of employees with disabilities in 2007 and implemented in 2009. If the corporate does not meet the legal requirements, it will pay the differential subsidy. Since 2003, the award-winning institutions have been commended for their efforts to assist people with disabilities through the annual "the Golden Wingspan Award". In addition to the fixed monthly salary, employees who employ people with disabilities are also required to pay for their labor and health insurance and supporting measures including people, places and things. If the corporate wants to perform, it will definitely be a considerable expenditure. It has its pluses and minuses, so it is a question worthy of discussion for corporate which have sufficient disabilities employees to have positive benefits for all aspects of corporate.
The purpose of paper is to explore the relationship between social dimension of corporate social responsibility and financial performance, market performance and corporate value. The percentage of the inadequacy of the number of people with disabilities in the corporate is taken as the proxy variable of the corporate responsibility social dimension; Return on assets and return on equity, Tobin′s Q, stock price and stock return as the proxy variables of corporate financial performance, market performance and corporate value respectively. In addition, we further discuss the different size scale of corporate. If the company employs enough disabled employees, it will lead to different financial performance and market performance.
According to the empirical results, the insufficiency of disabled employees in corporate has a significant inverse relationship with financial performance and corporate value. It is consistent with the hypothesis. It indicates that the lower the insufficiency of disabled employees in corporate, the better the return on assets, return on equity, stock price and return on stock. When the carbon emission of corporate has a significant inverse relationship with the corporate value, market performance and financial performance, it means that the lower the carbon emission, the higher the corporate′s return on assets, return on equity, Tobin′s Q, stock price and stock return. The proportion of female directors is positively correlated with Tobin′s Q. It indicates that the higher the proportion of female directors is, the greater the investment opportunity and growth potential of the corporate will be. |
| 參考文獻 |
中文文獻
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