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題名:企業社會責任績效與經營績效之關聯性-以企業社會責任實務報導能量為調節變項
作者:劉朝昇
作者(外文):LIU, CHAO-SHENG
校院名稱:國立雲林科技大學
系所名稱:會計系
指導教授:黃瓊瑤
學位類別:博士
出版日期:2022
主題關鍵詞:企業社會責任企業社會責任績效企業社會責任實務報導能量經營績效Corporate social responsibilityCorporate social responsibility performanceCorporate social responsibility practice reporting capacityOperating performance
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公司策略擬定並落實於日常營運活動,與環境及社會議題息息相關,企業因而競相投入社會責任活動,期能達成兼具經濟、環境、社會、治理等多元目標,並藉由相關資訊報導向利益相關者傳遞與溝通其執行成效。前述企業社會責任績效與報導能力之累積,能否有效形成良性循環機制來協助企業持續強化經營體質,進而提升經營績效為本研究關注課題。
本研究以台灣上市(櫃)公司為研究對象,研究期間為2016年至2020年,採多元線性迴歸模型驗證假說。實證結果發現企業社會責任績效對於經營績效有顯著正向影響;而企業社會責任實務報導能量對於企業社會責任績效與經營績效間之關係具有顯著正向調節效果。本研究之實務管理意涵為在現今日益重視永續潮流之國際趨勢下,企業若能持續累積企業社會責任績效,建立良好公司形象,也藉由企業社會責任實務報導能量的累積將執行成效與利害關係人進行溝通,除可建立雙方良好的互動議和機制外,將企業永續目標鑲嵌於為組織整體策略的一環,並具體落實於日常營運過程中,將有助於持續強化企業經營體質及長期競爭力,進而反映在經營績效表現。
Company strategy and daily operations are closely related to the environment and society. As a result, companies compete to participate in social responsibility activities, hoping to achieve multiple goals, including economy, environment, social, and governance and use corporate social responsibility reporting to guide stakeholders to transfer and communicate their implementation results. This research focuses on whether the accumulation mentioned above of corporate social responsibility performance and reporting capabilities can effectively form a virtuous circle mechanism to help companies continue to strengthen their physique and improve their operating performance.
This study takes Taiwan-listed and over-the-counter companies as the research subjects. The research period is from 2016 to 2020, and the multiple linear regression model is used to verify the hypothesis. The empirical results show that the performance generated by the corporate's investment in corporate social responsibility has a positive effect on the operating performance; and the capacity generated by the corporate's corporate social responsibility practice report has a positive moderation effect on the corporate social responsibility performance and operating performance. The management implications of this research are that in the current international trend of increasing emphasis sustainable trends. If companies can continuously accumulate corporate social responsibility performance and establish a good corporate image, it will communicate the implementation results with stakeholders through the accumulation of corporate social responsibility practice reporting capacity. Not only is it establishing a good interaction and negotiation mechanism between companies and stakeholders but also the corporate sustainability goal is embedded as a part of the overall strategy of the organization. If they embed it in incorporating the company's operating strategy into its daily operations, it will help to continuously strengthen its business physique and long-term competitiveness, which will then be reflected in its operating performance.
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