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題名:企業社會責任是否影響企業財務績效?以泰國製造業為例
作者:高楷雲
作者(外文):KAO, KAI-YUN
校院名稱:國立臺北科技大學
系所名稱:管理學院管理博士班
指導教授:林鳳儀
余泰魁
學位類別:博士
出版日期:2021
主題關鍵詞:企業社會責任財務績效永續性專業經理人宗教背景泰國Corporate Social ResponsibilityFinancial PerformanceSustainabilityManager’s ReligionThailand
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管理者對於企業社會責任的理解左右著該企業永續性活動的性質以及響應程度,所以本研究以管理者的角度探討企業社會責任的實踐能力,剖析企業社會責任的投入是否影響其財務績效,以及管理者的個人宗教傾向是否具備了前述徑路之間的調節效果。泰國的宗教傾向近乎單一,而且是東南亞諸國中唯一不曾被西方殖民的國家,因此解構泰國的企業社會責任興許可以得到自成一格的脈絡。本研究從178位泰國企業的專業經理人的自填式問卷檢驗假說,透過SmartPLS多群組檢定探討跨群組的調節效果,以期瞭解實務面上管理者對於企業社會責任的影響。
Managers’ cognition of corporate social responsibility (CSR) may influence the nature of corporate’s sustainable activities and their degree of fulfillment. This study explores triggers of CSR from managers’ perspective and analyzes if CSR positively affects firms’ financial performance? Besides, this study tries to understand whether the manager’s religious beliefs have a moderating effect between CSR and financial performance. The belief systems in Thailand is monotonous, and it is the only exception in Southeast Asia that has not been colonized by the West; therefore, it is likely to get a unique picture by analyzing CSR in Thailand. This study tests hypotheses by self-reported data from 178 managers in Thai enterprises, and the result shows that managers’ religion moderates the link between CSR and firms’ financial performance.
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