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

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题名:	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
作者:	江杰倫;Chiang, Cheih-Lung
贡献者:	會計研究所
关键词:	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
日期:	2022-07-27
上传时间:	2022-10-04 11:52:34 (UTC+8)
出版者:	國立中央大學
摘要:	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。本研究從資源基礎之觀點探討公司應如何規劃策略性CSR活動，並將資源運用方式顯現在CSR績效上之特徵分為穩健性、相關性、一致性與持續改善性四種。若實證結果發現，CSR活動具備的這些績效特徵可正向調節CSR績效對財務績效之影響，即意味這些績效特徵所代表之資源運用方式可使公司在參與CSR之同時兼顧公司經營。本研究以2016年至2019年四年間皆發布CSR報告書之公司為研究對象，實證結果顯示，當自願揭露CSR報告書之公司規劃具相關性及一致性的CSR活動時，可在參與CSR的同時兼顧財務績效，而強制揭露公規劃具持續改善性的CSR活動時亦可達成同樣的效果。綜上所述，本研究提供CSR報告書自願揭露與強制揭露公司各自適用之策略性CSR活動規劃方式，當公司規劃CSR活動具備所適用之績效特徵時，即可使公司在參與CSR活動的同時兼顧財務績效。學術方面，本研究對策略性CSR活動提出透過績效特徵衡量之想法，即透過數據對策略性CSR進行衡量，可幫助未來研究者觀測大量之樣本。 ;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.
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