企業社會責任與公司銷貨收入之關聯性

Abstract

本研究主要探討公司投入企業社會責任(Corporate Social Responsibility, CSR)，以及發生相關負面事件(Corporate Social Irresponsibility, CSIR)時，對於企業營收的影響，亦即消費者是否會因為企業對社會所產生的正、負面影響，來改變其商品購買意願。\n最終，研究結果顯示，整體而言，企業投入CSR能影響銷貨的效果有限。然而，當企業的社會表現有所提升時，可以刺激未來銷貨成長，顯示兩者間存在比率以及因果上的正向關係，與「權益相關人理論」（Stakeholder Theory）的說法相符。另外研究結果也發現，相較於生產成本面，CSR主要可以藉由提升銷貨收入來影響財務績效，值得注意的是，此效果會隨著時間經過而產生遞減。

This study examines whether the sales revenue of firms engaging in Corporate Social Responsibility (CSR) or related adverse events (Corporate Social Irresponsibility, CSIR) occurs. That is, whether consumers will base on the CSR record of business to make them change their purchase intention.\nFinally, we find that the effect of Corporate Social Responsibility to corporate sales revenue is generally limited. However, when corporate social performance has been improved, it can stimulate future sales growth rate, and it also shows that the positive cause and effect relationship between Corporate Social Responsibility and sales revenue, and the result is consistent with the "Stakeholder Theory ". Furthermore, we also find that CSR can enhance financial performance by sales increased rather than reducing cost of production, and it is worth noting that this effect will bring about ‘diminishing marginal return’ as time pass through.