先前文獻探討企業社會責任對企業之財務績效之結果,並未有定論。本篇考 量網路財務報導之因素,重新檢視企業社會責任對企業之財務績效。本篇研究目 的為(1)檢視企業社會責任對企業之財務績效,及(2)網路呈現企業社會責任之結果 對企業之財務績效之關聯性。本篇研究使用內容分析法,檢視 2015 年台灣上市公 司發佈企業社會責任報告書,及各公司網站呈現企業社會責任。實證結果發現, 揭露企業社會責任之多寡,不會影響公司績效;然而,本篇研究發現網站呈現企 業社會責任和財務績效產生正向之影響。;Previous literature of the relation between corporate social responsibility (CSR) and financial performance has inconsistent results. Considering the effect of Internet Financial Reporting (IFR), I re-examine the association between corporate social responsibility and corporate financial performance. The purpose of this study is to (1) investigate the relationship between CSR and financial performance, and (2) the relationship between presentation of websites on CSR and financial performance. Using content analysis method to examine CSR reporting of listing company in Taiwan and their websites. The finding shows that the disclosure of CSR does not have impact on financial performance. However, I find that the presentation of website on CSR is positively associated with financial performance.
