本研究主要在探討企業前一期違法遭裁罰後，對於本期投入企業社會責任的影響，考慮到家族企業不同於一般企業經營管理的特性，所以加入家族企業作為調節變數，檢測其是否會因為違法遭裁罰所產生的負面形象，促使該企業願意投入更多資源從事企業社會責任，藉此挽回企業的形象和聲譽。本研究關於企業社會責任的資料取自於天下雜誌的網站，企業遭裁罰的數據和家族企業的資料則取自於台灣經濟新報，選取的樣本時間從2012年2021年。實證結果顯示家族企業對企業前一期違法遭裁罰與企業本期得到天下永續公民獎具有正向的調節效果，此外，家族企業相較於非家族企業，更重視企業社會責任指標中的公司承諾。;This study is mainly to explore the impact of the punishment of the enterprise for violating the law in the previous period on its engagement in corporate social responsibility in the current period. Considering that the family business is different from the general business management characteristics, we add the family business as a regulating variable to detect whether it will have a negative image caused by the punishment of violating the law, so as to promote the enterprise to be willing to invest more resources in corporate social responsibility, so as to restore the image and reputation of the enterprise. The data on corporate social responsibility in this study are from the website of Tianxia magazine, and the data on corporate punishment and family business are from Taiwan economic news. The sample time is from 2012 to 2021. The empirical results show that family businesses have a positive regulatory effect on the punishment of the previous illegal act of the enterprise and the fact that the enterprise has won the world sustainable Citizen Award this period. In addition, family businesses pay more attention to corporate commitment in corporate social responsibility indicators than non family businesses.
