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題名:企業社會責任、社會資本與經營績效之關聯性研究
作者:曾柏仁
作者(外文):TSENG, PO-JEN
校院名稱:國立高雄科技大學
系所名稱:財務金融學院博士班
指導教授:謝舒帆
學位類別:博士
出版日期:2019
主題關鍵詞:企業社會責任社會資本績效決策制定兩階段資料包絡分析法Corporate social responsibilitySocial capitalPerformanceDecision makingTwo-stage data envelopment analysis
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過去研究顯示企業社會責任(Corporate Social Responsibility, CSR)會影響企業的財務績效,但對於兩者間影響的傳導過程卻無更深入的研究。本研究加入社會資本以及平衡計分卡作為主要的發展基準,將財務與非財務的指標同時予以納入分析,再透過兩階段資料包絡分析法將社會資本與平衡計分卡所選用的評估依據予以彙整,探討企業社會責任、社會資本與經營績效三者間的關聯性。研究結果發現,企業施行企業社會責任對其社會資本的提升有所助益,而企業社會資本的提升則對經營績效有正向的影響。本文所提出的整合模型可提供決策者對於企業社會責任的施行與經營績效間的關聯性更具體、明確的瞭解,並利其將有限的資源放置在具有經濟價值的營運策略上。
Past studies demonstrate the impact of Corporate social responsibility (CSR) on firms’ financial performance. However, the channel by which CSR improves firms’ financial performance gains little attention. This study examines this issue by considering corporate social capital and implementing Balanced Scorecards (BSC), which takes not only financial performance but also non-financial information into account. We use two-stage data envelopment analysis to analyze the relation among CSR, corporate social capital and firm performance. The results of this study suggest that CSR implemented by corporates has positive impact on their social capital, which farther improve their operating performance. The results shed light on the relation between corporate social capital and operating performance and provide more thoroughly analyses of the roles of CSR.
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