本研究旨在探討企業社會責任(corporate social responsibility，CSR)的活動是否強化成本僵固性(costs stickiness)。研究以台灣已編制企業社會責任報告之公司為對象，樣本期間為2014年(台灣開始強制要求特定產業出具企業社會責任報告年度)及2015年，並且蒐集企業記載於年報中的資訊作為執行企業社會責任活動的依據，使用Anderson et al.(2003)實證模型建立成本僵固性與企業社會責任活動關聯之模型。透過討論企業社會責任活動與成本僵固性之聯結可幫助管理者進一步分析資源分配與進行改善之參考。本研究另針對自願性揭露和強制性揭露企業社會責任報告公司進行探討，期許對相關機制之有效性提供政策性建議。;The purpose of the study is to investigate the correlation between corporate social responsibility (CSR) activities and stickiness of costs. Samples are gathered from companies with CSR reports in Taiwan, and sample period range from 2014(when specified listed companies are mandatory to issue CSR report) to 2015. Annual reports are used as the basis of corporate social responsibility activities evaluation, and the study uses Anderson et al. (2013) basic model to build a model of correlation. The study may assist management in further resource distribution. Furthermore, the survey also examines discrepancy in voluntary and mandatory disclosure of CSR reporting. The findings may offer political advice for effectiveness relatable mechanism.
