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題名:CSR能為公司經營策略帶來什麼好處?--來自世界頂級學術期刊之證據
書刊名:商略學報
作者:詹場 引用關係柯文乾 引用關係池祥麟 引用關係
作者(外文):Chan, ChangKe, Wen-chyanChih, Hsiang-lin
出版日期:2016
卷期:8:2
頁次:頁77-86
主題關鍵詞:企業社會責任利害關係人經營策略企業永續性Corporate social responsibilityCSRStakeholdersManagement strategiesCorporate sustainability
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(10) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:9
  • 共同引用共同引用:35
  • 點閱點閱:43
公司從事企業社會責任(corporate social responsibility; CSR)究竟可以得到什麼經營策略之好處?本研究從財務、會計、管理、行銷、策略、企業倫理等領域之世界頂級學術期刊文獻的回顧,得知公司善盡CSR可得七種利益:1.增加公司之獲利;2.增加公司之價值及股票報酬率;3.降低公司之風險;4.更多利益關係人(員工、客戶、供應商、股東)樂於與公司往來;5.降低公司的資金成本;6.減少資訊不對稱、強化公司誠信之形象;7.增加競爭力。隱含企業善盡CSR,儘管需要投入相當的人力及資金,但所獲得的好處,卻相當廣泛而顯著,從而企業若能盡心盡力實踐CSR,無非是捨一得萬報、自利利他的大善行。
What are the good effects of CSR on the management strategies of a firm? This paper tries to investigate the good effects of CSR based on the evidence from top academic journals in the fields of finance, accounting, management, marketing, strategy, and business ethics, respectively. The seven good effects of CSR are summarized as follows: 1. increasing profitability; 2. increasing firm value and stock returns; 3. lower firm risk; 4. social harmony among stakeholders; 5. lower cost of capital; 6. lower information asymmetry and improving integrity and reputation; 7. improving competitiveness. These good effects of CSR on management strategies imply that when a firm sincerely and persistently behaves in socially responsible ways, that will be eventually a win-win (doing good, doing well) strategy: to benefits stakeholders and shareholders at the same time.
期刊論文
1.Dhaliwal, Dan S.、Radhakrishnan, Suresh、Tsang, Albert、Yang, Yong G.(2012)。Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure。The Accounting Review,87(3),723-759。  new window
2.Luo, Xueming、Bhattacharya, Chitra B.(2009)。The Debate over Doing Good: Corporate Social Performance, Strategic Marketing Levers, and Firm-Idiosyncratic Risk。Journal of Marketing,73(6),198-213。  new window
3.Lee, Darren D.、Faff, Robert W.(2009)。Corporate sustainability performance and idiosyncratic risk: A global perspective。Financial Review,44(2),213-237。  new window
4.Godfrey, Paul C.、Merrill, Craig B.、Hansen, Jared M.(2009)。The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis。Strategic Management Journal,30(4),425-445。  new window
5.Barnett, Michael L.、Salomon, Robert M.(2012)。Does it pay to be really good? addressing the shape of the relationship between social and financial performance。Strategic Management Journal,33(11),1304-1320。  new window
6.Barnett, Michael L.(2007)。Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility。The Academy of Management Review,32(3),794-816。  new window
7.Bollen, Nicolas P. B.(2007)。Mutual Fund Attributes and Investor Behavior。Journal of Financial and Quantitative Analysis,42,683-708。  new window
8.Elliott, W. Brooke、Jackson, Kevin E.、Peecher, Mark E.、White, Brian J.(2014)。The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value。Accounting Review,89(1),275-302。  new window
9.Flammer, Caroline(2015)。Does product market competition foster corporate social responsibility? Evidence from trade liberalization。Strategic Management Journal,36(10),1469-1485。  new window
10.Guiso, L.、Sapienza, P.、Zingales, L.(2015)。The value of corporate culture。Journal of Financial Economics,117,60-76。  new window
11.Ramchander, Sanjay、Schwebach, Robert G.、Staking, Kim I. M.(2012)。The informational relevance of corporate social responsibility: Evidence from DS 400 index reconstitutions。Strategic Management Journal,33(3),303-314。  new window
12.劉彩卿、黃啟瑞、詹場、陳俊志、陳欽賢、柯文乾、林瑩滋(2016)。企業社會責任的全球趨勢:實務與經驗。證券服務,647,18-24。  延伸查詢new window
13.Carroll, A. B.(1979)。A three-dimensional concept model of corporate social performance。Academy for Management review,4(4),497-505。  new window
14.Hong, Harrison、Kacperczyk, Marcin(2009)。The Price of Sin: The Effects of Social Norms on Markets。Journal of Financial Economics,93(1),15-36。  new window
15.Mishra, Saurabh、Modi, Sachin B.(2013)。Positive and negative corporate social responsibility, financial leverage, and idiosyncratic risk。Journal of Business Ethics,117(2),431-448。  new window
16.Oikonomou, Ioannis、Brooks, Chris、Pavelin, Stephen(2012)。The impact of corporate social performance on financial risk and utility: A longitudinal analysis。Financial Management,41(2),483-515。  new window
17.Edmans, Alex(2011)。Does the Stock Market Fully Value Intangibles? Employee Satisfaction and Equity Prices。Journal of Financial Economics,101(3),621-640。  new window
18.Hoi, C. K.、Wu, Q.、Zhang, H.(2013)。Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities。The Accounting Review,88(6),2025-2059。  new window
19.Matsumura, Ella Mae、Prakash, Rachna、Vera-Muñoz, Sandra C.(2014)。Firm-Value Effects of Carbon Emissions and Carbon Disclosures。The Accounting Review,89(2),695-724。  new window
20.Jones, Thomas M.(1995)。Instrumental stakeholder theory: A synthesis of ethics and economics。The Academy of Management Review,20(2),404-437。  new window
21.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
22.Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review,86(1),59-100。  new window
23.Deng, Xin、Kang, Jun-Koo、Low, Buen-Sin(2013)。Corporate social responsibility and stakeholder value maximization: Evidence from mergers。Journal of Financial Economics,110(1),87-109。  new window
24.Petrenko, Oleg V.、Aime, Federico、Ridge, Jason、Hill, Aaron(2016)。Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance。Strategic Management Journal,37(2),262-279。  new window
25.Cheng, Beiting、Ioannou, Ioannis、Serafeim, George(2014)。Corporate social responsibility and access to finance。Strategic Management Journal,35(1),1-23。  new window
26.Ioannou, Ioannis、Serafeim, George(2015)。The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts' Perceptions and Shifting Institutional Logics。Strategic Management Journal,36(7),1053-1081。  new window
27.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal,18(4),303-319。  new window
28.池祥萱、繆文娟、莊瀅臻(20140300)。企業社會責任對於公司財務績效之影響是雙面刃嗎?來自全球500大公司的證據。管理學報,31(1),1-19。new window  延伸查詢new window
29.池祥麟(20151200)。企業社會責任與財務績效的關聯。社區發展季刊,152,19-34。new window  延伸查詢new window
30.Griffin, Jennifer J.、Mahon, John F.(1997)。The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research。Business and Society,36(1),5-31。  new window
31.Ullmann, Arieh A.(1985)。Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms。The Academy of Management Review,10(3),540-557。  new window
圖書
1.Bicchieri, Cristina(2006)。The Grammar of Society: The Nature and Dynamics of Social Norms。New York, NY:Cambridge University Press。  new window
 
 
 
 
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