關鍵字：企業社會責任、投資績效、臺灣50、臺灣公司治理100指數 ;Abstract This study examines whether a listed company that has issued a CSR report in Taiwan is the investment target. Compared with the average company, could it make better investment performance? and further explore if there is a report and a company Good performance of social responsibility assessment, investment performance is better? This study further explores the use of the above-mentioned excellent companies as investment portfolios in an indexed approach. Whether performance can exceed the market and keep pace with the benchmark index. At present, there are few documents related to social responsibility investment in Taiwan. Most of the literature is aimed at corporate social responsibility or corporate financial performance. For this reason, this study takes the enterprises that issued the corporate social responsibility report of Taiwan listed companies in 2016 as the research object. In 2016, the company that issued the Corporate Social Responsibility Report and the company that has received social responsibility assessment in 2016 will form a portfolio to discuss whether its portfolio remuneration can exceed the comparative investment portfolio and market market. The empirical results show that all 2016 The investment portfolio composed of excellent enterprises with corporate social responsibility assessment has excellent annualized return rate and annualized standard deviation than the broader market; this study further explores the screening of stocks under the above conditions, and then with existing existing indexes (such as Taiwan 50 Index or Taiwan Corporate Governance 100 Index, etc.) Selecting the portfolio of stocks and stocks, the rate of return can almost beat the market, and the results show that companies that do their best in corporate social responsibility can be more favored by investors in the stock market. Result in portfolio return Now that can beat the market and Benchmark.
