企業社會責任與會計績效指標之關聯性： 考量網頁呈現效果;The Association between Corporate Social Responsibility and Accounting Performance Indicators: Considering the Effect of Website Presentation

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题名:	企業社會責任與會計績效指標之關聯性：考量網頁呈現效果;The Association between Corporate Social Responsibility and Accounting Performance Indicators: Considering the Effect of Website Presentation
作者:	侯勝元;Hou, Sheng-Yuan
贡献者:	會計研究所
关键词:	企業社會責任;企業社會責任績效;網頁呈現效果;資產報酬率;中介效果;corporate social responsibility;corporate social responsibility performance;website presentation;return on assets;intermediary effect
日期:	2017-07-05
上传时间:	2017-10-27 14:19:14 (UTC+8)
出版者:	國立中央大學
摘要:	截至目前為止，企業社會責任與財務績效文獻甚多，但鮮少文獻將網際網路所帶來的影響納入考量之中，因此，本研究即以2015年台灣證券交易所之上市所有公司為樣本，樣本公司之當年度天下雜誌及遠見雜誌企業社會責任得獎衡量企業社會責任績效，並以12項網頁呈現效果評分指標衡量樣本公司之網頁呈現效果，探討企業社會責任與公司會計基礎之財務績效之關聯性是否係繫於網頁呈現效果之影響。研究結果顯示(1)企業社會得獎企業，其會計績效（資產報酬率）越好；(2)網頁呈現效果越好的公司，財務績效表現越好；(3)企業社會責任與其會計績效（資產報酬率）之正向顯著關係，是導因於網頁呈現效果之中介效果影響。;So far, there have been many studies on CSR and financial performance, but few studies have taken into account the impact of the Internet. To explore whether the association between CSR and corporate accounting performance is affected by the corporate website presentation, I use the CSR awards held by Commonwealth magazine and Global Views Monthly magazine to measure corporate social responsibility performance and 12 indicators to measure the corporate website presentation of CSR. Using a sample of all companies listed in the Taiwan Stock Exchange in 2015, I find that (1) the CSR award winning companies have better accounting performance in higher return on assets, (2) the companies with better website presentations have better accounting performance, and (3) the website presentation of CSR has intermediary effect on the positive association between CSR performance and accounting performance.
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