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題名 企業社會責任與財務績效之連結-以創新為干擾變項
The Relationship between Corporate Social Responsibilities and Financial Performance: The Moderating Effect of Innovation作者 盧亞聖
Lu, Ya-Sheng貢獻者 鄭至甫
Zheng, Zhi-Fu
盧亞聖
Lu, Ya-Sheng關鍵詞 企業社會責任
財務績效
創新
Corporate social responsibility
Financial performance
Innovation日期 2019 上傳時間 2-Jun-2020 11:14:27 (UTC+8) 摘要 隨著企業的營運活動高度國際化，企業於世界各地皆造成程度不一的衝擊， 社會因而要求企業對於自身的生產活動所造成的環境破壞、社會衝擊進行處理， 因此，企業社會責任的概念開始廣為受到社會的重視，相關的組織也隨之應運而 生。長期以來，學術領域中針對企業社會責任的定義以及和企業財務績效間的連 結一直未有定論，不同的學者試圖透過各種的理論與研究以釐清兩者間的關聯; 然而，即便已受到廣泛的研究，針對社會責任對於企業的影響仍就保持兩派的看 法，時至今日，企業社會責任已然演化成為一項策略性的行為，而非單純的公益 活動，同時，創新亦是企業執行組織策略的一項重要手段，因此，許多企業透過 創新的方式實現自身的社會責任，進而幫助企業處於一個競爭上的優勢，因此， 本研究將以創新作為干擾變項，探討其對於企業社會責任與財務績效間的影響。本研究以全球前五百大企業作為研究樣本，同時採用環境、社會以及公司治 理等三大原則作為企業社會責任的評判標準，藉以細緻地判別企業於不同的社會 責任對於財務績效之影響，同時加入創新做為干擾變項。研究結果發現，企業的 社會行為對於財務績效而言呈現負向關聯，但公司治理行為卻呈現正向關聯;此 外，在創新的影響下，企業的社會行為反倒顯示對於財務具有正向幫助，故以此 而言，企業創新的社會行為能夠更好地與利害關係人維持緊密關係，並且協助企 業的財務績效。
With the high internationalization of the operation activities of enterprises, enterprises in all parts of the world have caused varying degrees of impact. The community starts require enterprises responsible for environmental damage and social impact caused by their own production activities. Therefore, the concept of corporate social responsibility began to be widely valued by the world.For a long time, the definition of corporate social responsibility in the academic field and the link between corporate social responsibility and corporate financial performance have been inconclusive. Different scholars have tried to clarify the relationship through various theories and studies, but even though they have been extensively studied, the impact of social responsibility on enterprises remains unknown. Nowadays, corporate social responsibility has evolved into a strategic behavior. Many enterprises achieve their own social responsibility through innovative ways, but also make enterprises gain a competitive advantage. Therefore, this study will take innovation as a moderator variable to explore its impact on corporate social responsibility and financial performance.This study takes the top 500 enterprises in the world as a research sample, and adopts the principles of environment, society and corporate governance as the evaluation criteria of corporate social responsibility. In order to carefully understand the impact of different social responsibilities on financial performance, this study takes innovation as a moderator variable. The results show that the social behavior of enterprises is negatively correlated with the financial performance, but the corporate governance behavior is positively correlated. Nevertheless, the social behavior of enterprises shows positive help to financial performance under the influence of innovation. Therefore, the innovative social behavior of enterprise can better maintain close relationship with the stakeholders and enhance the financial performance of the enterprise.參考文獻 英文參考文獻Akpinar, A., Jiang, Y., Gómez-Mejía, L. R., Berrone, P., & Walls, J. L. (2008). Strategic use of CSR as a signal for good management. Available at SSRN 1134505.Asch, S. E. (1955). Opinions and social pressure. Scientific American, 193(5), 31-35.Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability.Academy of Management Journal, 28(2), 446-463.Barnett, M. L. (2007). Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review, 32(3), 794-816.Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. 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國立政治大學
科技管理與智慧財產研究所
106364132資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106364132 資料類型 thesis dc.contributor.advisor 鄭至甫 zh_TW dc.contributor.advisor Zheng, Zhi-Fu en_US dc.contributor.author (Authors) 盧亞聖 zh_TW dc.contributor.author (Authors) Lu, Ya-Sheng en_US dc.creator (作者) 盧亞聖 zh_TW dc.creator (作者) Lu, Ya-Sheng en_US dc.date (日期) 2019 en_US dc.date.accessioned 2-Jun-2020 11:14:27 (UTC+8) - dc.date.available 2-Jun-2020 11:14:27 (UTC+8) - dc.date.issued (上傳時間) 2-Jun-2020 11:14:27 (UTC+8) - dc.identifier (Other Identifiers) G0106364132 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130088 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 科技管理與智慧財產研究所 zh_TW dc.description (描述) 106364132 zh_TW dc.description.abstract (摘要) 隨著企業的營運活動高度國際化，企業於世界各地皆造成程度不一的衝擊， 社會因而要求企業對於自身的生產活動所造成的環境破壞、社會衝擊進行處理， 因此，企業社會責任的概念開始廣為受到社會的重視，相關的組織也隨之應運而 生。長期以來，學術領域中針對企業社會責任的定義以及和企業財務績效間的連 結一直未有定論，不同的學者試圖透過各種的理論與研究以釐清兩者間的關聯; 然而，即便已受到廣泛的研究，針對社會責任對於企業的影響仍就保持兩派的看 法，時至今日，企業社會責任已然演化成為一項策略性的行為，而非單純的公益 活動，同時，創新亦是企業執行組織策略的一項重要手段，因此，許多企業透過 創新的方式實現自身的社會責任，進而幫助企業處於一個競爭上的優勢，因此， 本研究將以創新作為干擾變項，探討其對於企業社會責任與財務績效間的影響。本研究以全球前五百大企業作為研究樣本，同時採用環境、社會以及公司治 理等三大原則作為企業社會責任的評判標準，藉以細緻地判別企業於不同的社會 責任對於財務績效之影響，同時加入創新做為干擾變項。研究結果發現，企業的 社會行為對於財務績效而言呈現負向關聯，但公司治理行為卻呈現正向關聯;此 外，在創新的影響下，企業的社會行為反倒顯示對於財務具有正向幫助，故以此 而言，企業創新的社會行為能夠更好地與利害關係人維持緊密關係，並且協助企 業的財務績效。 zh_TW dc.description.abstract (摘要) With the high internationalization of the operation activities of enterprises, enterprises in all parts of the world have caused varying degrees of impact. The community starts require enterprises responsible for environmental damage and social impact caused by their own production activities. Therefore, the concept of corporate social responsibility began to be widely valued by the world.For a long time, the definition of corporate social responsibility in the academic field and the link between corporate social responsibility and corporate financial performance have been inconclusive. Different scholars have tried to clarify the relationship through various theories and studies, but even though they have been extensively studied, the impact of social responsibility on enterprises remains unknown. Nowadays, corporate social responsibility has evolved into a strategic behavior. Many enterprises achieve their own social responsibility through innovative ways, but also make enterprises gain a competitive advantage. Therefore, this study will take innovation as a moderator variable to explore its impact on corporate social responsibility and financial performance.This study takes the top 500 enterprises in the world as a research sample, and adopts the principles of environment, society and corporate governance as the evaluation criteria of corporate social responsibility. In order to carefully understand the impact of different social responsibilities on financial performance, this study takes innovation as a moderator variable. The results show that the social behavior of enterprises is negatively correlated with the financial performance, but the corporate governance behavior is positively correlated. Nevertheless, the social behavior of enterprises shows positive help to financial performance under the influence of innovation. Therefore, the innovative social behavior of enterprise can better maintain close relationship with the stakeholders and enhance the financial performance of the enterprise. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究背景 1第二節 研究動機 2第三節 研究問題與目的 4第二章 文獻探討 7第一節 社會影響 7第二節 企業社會績效 8第三節 企業社會責任 11第四節 環境、社會與公司治理 18第五節 企業社會責任與營運績效 22第六節 創新與企業財務績效 26第七節 創新、社會責任與績效 27第三章 研究方法 30第一節 研究方法 30第二節 資料來源與樣本選取 31第三節 變數定義 34第四章 研究結果 36第一節 樣本結果 36第二節 結果討論 43第五章 結論與建議 53第一節 研究發現 53第二節 理論意涵 56第三節 實務意涵 56第四節 研究限制 59參考文獻 61 zh_TW dc.format.extent 1684128 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106364132 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 財務績效 zh_TW dc.subject (關鍵詞) 創新 zh_TW dc.subject (關鍵詞) Corporate social responsibility en_US dc.subject (關鍵詞) Financial performance en_US dc.subject (關鍵詞) Innovation en_US dc.title (題名) 企業社會責任與財務績效之連結-以創新為干擾變項 zh_TW dc.title (題名) The Relationship between Corporate Social Responsibilities and Financial Performance: The Moderating Effect of Innovation en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 英文參考文獻Akpinar, A., Jiang, Y., Gómez-Mejía, L. R., Berrone, P., & Walls, J. L. (2008). Strategic use of CSR as a signal for good management. Available at SSRN 1134505.Asch, S. E. (1955). Opinions and social pressure. Scientific American, 193(5), 31-35.Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability.Academy of Management Journal, 28(2), 446-463.Barnett, M. L. (2007). Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review, 32(3), 794-816.Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173.Berman, S. L., Wicks, A. C., Kotha, S., & Jones, T. M. (1999). Does stakeholder orientation matter? 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