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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89684

    Title: 公司該如何規劃策略性 CSR 活動? 資源基礎觀點;How Do Companies Plan Their Strategic CSR Activities? By Resource-Based View
    Authors: 江杰倫;Chiang, Cheih-Lung
    Contributors: 會計研究所
    Keywords: 策略性CSR;資源基礎觀點;財務績效;CSR績效;調節效果;Strategic CSR;Resource-Based View;Financial Performance;CSR Performance;Moderate Effect
    Date: 2022-07-27
    Issue Date: 2022-10-04 11:52:34 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 隨著資本市場對於CSR相關之議題愈加關注,CSR已成為各企業所需承擔之責任。如何在股東利益最大化的同時,保障利害關係人之權益,為企業維持競爭優勢之關鍵,策略性CSR將是各企業未來共同努力之目標。
    ;As the capital market pays more and more attention to issues related to corporate social responsibility (CSR), CSR has become a lesson that companies need to learn. How to protect the rights of stakeholders while maximizing the interests of shareholders is the key to maintains competitive advantage for companies. Therefore, strategic CSR is going to be the goal that every companies work on.
    This study explores how companies plan their strategic CSR activities through resource-based view, and propose four kinds of characteristics, including Unsteady, Related, Consist, and Persist. These characteristics will appear on CSR performance while different ways of resource using are adopted. If results show that these characteristics has positive moderate the relationship between CSR performance and financial performance, it means that the ways of recouce using, which characteristics represent, allow companies to gain profit while participate in CSR.
    This study using companies which disclose their CSR reports each year from 2016 to 2019 as the research object. The results of this study show that, if companies that voluntarily disclose their CSR reports planed their CSR activities within Related and Consist, companies can gain profit while participating in CSR. In the other hand, companies that mandatory disclose their CSR report can also gain profit while participating in CSR, when their CSR activities are planned within Persist.
    This study provides companies with voluntary disclosure and mandatory disclosure different ways to plan their strategic CSR activities. Academically, this study proposes a new measurement for strategic CSR activities, that is, measure whether companies plan their strategic CSR activities or not through CSR performance, which can help future researchers to observe a large number of samples.
    Appears in Collections:[會計研究所 ] 博碩士論文

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