企業社會責任與貿易績效關係實證 -以台灣企業為例

Abstract

近年來，企業社會責任在企業之間的重視程度與日俱增，但我國目前須強制發佈企業社會責任(以下簡稱CSR)報告書的僅有少數特定產業的企業，亦即大部分的企業能夠選擇是否要發佈CSR報告書，企業有權根據其營運策略決定是否對利害關係人揭露這些與企業社會責任相關的資訊。本研究透過台灣經濟新報資料庫(TEJ)取得相關變數資料，觀察2014年至2019年間，自願性揭露企業社會責任報告書對企業貿易績效之影響。根據實證結果發現，自願發佈CSR報告書之企業相比未發佈者在出口表現上相對優異，並且在相同獲利水平與勞動生產率之下，自願發佈CSR報告書之企業有較良好的出口表現，並且自願發佈CSR報告書有助於企業降低其取得資金之困難度，使出口業務有所成長。

In recent years, more and more attention has been paid to corporate social responsibility among enterprises.However, in Taiwan, only a few enterprises in specific industries are required to release CSR reports, that is, most enterprises can choose whether to release CSR reports. Enterprises have the right to decide whether to disclose such CSR related information to stakeholders based on its business strategy. In this study, we used TEJ data to investigate the impact of voluntary CSR disclosure on the trade performance of firms from 2014 to 2019. According to the empirical results, it shows that enterprises with voluntary disclosure of CSR report than those which don’t in export performance on relatively strong. Under the same profit level or labor productivity, enterprises with voluntary disclosure CSR reports show greater export performance. This study concluded that the enterprise which voluntary disclosure CSR report in the international can reduce the difficulty of the funds, and help its export performance growth.