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題名：企業社會責任之於公司經營績效受企業規模大小不同之變化影響
書刊名：多國籍企業管理評論
作者：聶建中 引用關係／林彩梅／姜健
作者(外文)：Nieh, Chien-chung／Lin, Tsai-mei／Chi, Chien
出版日期：2017
卷期：11:1
頁次：頁39-58
主題關鍵詞：企業社會責任；企業經營績效；企業規模；縱橫平滑移轉迴歸模型；Corporate social responsibility；CSR；Corporate financial performance；CFP；Panel smooth transition regression；PSTR；Firm size；Threshold variable
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近些年來，企業社會責任（CSR）已成為一門顯學，廣泛受到學術界、實務界、或是政府部門之所重視，CSR更已成為多數企業作為企業規劃經營之策略與企業長期發展目標的主軸；然而，企業規模之大小，對善盡CSR之成效展現恐有不同。本研究旨在進行CSR對企業經營績效（CFP）之影響，是否會受到企業規模大小之不同而有所差異之探討。利用天下雜誌所提供的2007年至2014年「天下企業公民TOP50」獎項調查結果作為CSR指標，並以台灣經濟新報所提供之間台灣上市、櫃公司資料進行實證觀察。本研究有別於以往文獻純以線性角度探討CSR及CFP關係，研究方法運用González, Teräsvirta, & van Dijk（2004, 2005）所發展之縱橫平滑移轉迴歸模型（PSTR），以企業規模大小作為門檻變數，進行非線性角度的CSR對CFP之影響在不同資產規模下的變化探討。研究首先確認CSR與CFP兩者之間存在著非線性之關係。再進一步發現，在評比樣本中，總資產在新台幣32,591,000元與33,983,000元之間時，CSR對CFP呈現顯著負向影響。然而，當企業規模總資產在新台幣32,591,000元之下或33,983,000元之上時，CSR則對CFR之影響，呈現顯著的正向影響。研究推論，小型企業善盡CSR，有機會增加企業形象的建立以及曝光率，進而強化CFP；大型企業若善盡CSR，在一定的社會認知基礎上，將可更增加企業聲譽，進而更有機會增強消費者對該企業及其所提供商品及勞務的信心，CFP也因此提升。然而，研究所得企業規模總資產在兩門檻值之間的中型企業，由於社會認知度尚且不足，即便投入較多資本在CSR上，不但未能讓CFP提升，反倒有可能因為對於CSR的過多投資，而侵蝕到企業原本的經營獲利，使CFP不致增加、反倒減損。
In recent years, Corporate Social Responsibility (CSR) has become a prominent subject, widely by the academic community, practice, or government attention. CSR has become the majority of enterprises as a business planning and business strategy and long-term development goals. The purpose of this study is to investigate whether the impact of CSR on business performance (CFP) will be different from the size of the firm. Using the Common Wealth Magazine to provide the 2007 to 2014, ＂Excellence in Corporate Social Responsibility TOP50＂ award survey results as a CSR indicator, and Taiwan Economic Journal provided by the Taiwan listing, cabinet company data for empirical observation. In this study, different from previous literatures was in linear way to discuss the relationship between CSR and CFP. This study using the Panel Smooth Transition Regression Model (PSTR) developed by González, Teräsvirta and van Dijk (2004, 2005). Discussed the impact of CSR and CFP in nonlinear way under different asset sizes.
期刊論文
1.Wahba, H.(2008)。Does the market value corporate environmental responsibility? An empirical examination。Corporate Social Responsibility and Environmental Management，15(2)，89-99。  new window
2.Servaes, Henri、Tamayo, Ane(2013)。The impact of corporate social responsibility on firm value: The role of customer awareness。Management Science，59(5)，1045-1061。  new window
3.Brammer, Stephen、Brooks, Chris、Pavelin, Stephen(2006)。Corporate social performance and stock returns: UK evidence from disaggregate measures。Financial Management，35(3)，97-116。  new window
4.Surroca, J.、Tribó, J. A.、Waddock, S.(2010)。Corporate responsibility and financial performance: the role of intangible resources。Strategic Management Journal，31(5)，463-490。  new window
5.Bird, R.、Hall, A. D.、Momentè, F.、Reggiani, F.(2007)。What corporate social responsibility activities are valued by the market?。Journal of Business Ethics，76(2)，189-206。  new window
6.Hansen, B. E.(1999)。Threshold effects in non-dynamic panels: estimation, testing, and inference。Journal of Econometrics，93(2)，345-368。  new window
7.Teräsvirta, T.(1994)。Specification, estimation and evaluation of smooth transition auto-regressive models。Journal of the American Statistical Association，89(425)，208-218。  new window
8.Friedman, M.(1970)。The social responsibility of business is to increase its profits。The New York Times Magazine，13，32-33+122-126。  new window
9.Hull, Clyde E.、Rothenberg, Sandra(2008)。Firm performance: The interactions of corporate social performance with innovation and industry differentiation。Strategic Management Journal，29(7)，781-789。  new window
10.Carroll, A. B.(2004)。Managing ethically with global stakeholders: A present and future challenge。Academy of Management Perspectives，18(2)，114-120。  new window
11.Fauzi, H.(2009)。Corporate Social and Financial Performance: Empirical Evidence from American Companies。Globsyn Management Journal，3(1)，25-43。  new window
12.Fasanya, Ismail O.、Onakoya, Adegbemi B. O.(2013)。Does Corporate Social Responsibility Improve Financial Performance of Nigerians Firms? Empirical Evidence from Triangulation Analysis。Pakistan Journal of Social Sciences，10(2)，92-98。  new window
13.Herremans, I. M.、Akathaporn, P.、McInnes, M.(1993)。An investigation of corporate social responsibility reputation and economic performance。Accounting, Organizations and Society，18(7/8)，587-604。  new window
14.Li, Qi、Luo, Wei、Wang, Yaping、Wu, Liansheng(2013)。Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China。Business Ethics: A European Review，22(2)，159-173。  new window
15.Karagiorgos, Theofanis(2010)。Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies。European Research Studies Journal，13(4)，85-108。  new window
16.Kang, K. H.、Lee, S.、Huh, C.(2010)。Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry。International Journal of Hospitality Management，29(1)，72-82。  new window
17.Julian, Scott D.、Ofori-Dankwa, Joseph C.(2013)。Financial Resource Availability and Corporate Social Responsibility Expenditures in A Sub-Saharan Economy: The Institutional Difference Hypothesis。Strategic Management Journal，34(11)，1314-1330。  new window
18.Mahoney, Lois、Roberts, Robin W.(2007)。Corporate social performance, financial performance and institutional ownership in Canadian firms。Accounting Forum，31(3)，233-253。  new window
19.Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and Cost of Capital: A Correlation。The American Economic Review，53(3)，433-443。  new window
20.Rettab, Belaid、Brik, Anis Ben、Mellahi, Kamel(2009)。A Study of Management Perceptions of the Impact of Corporate Social Responsibility on Organisational Performance in Emerging Economies: The Case of Dubai。Journal of Business Ethics，89(3)，371-390。  new window
21.Wang, Yungchih(2011)。Corporate Social Responsibility and Stock Performance--Evidence from Taiwan。Modern Economy，2，788-799。  new window
22.Wood, D. J.、Jones, R. E.(2005)。Stakeholder mismatching: a theoretical problem in empirical research on corporate social performance。The International Journal of Organizational Analysis，3(3)，229-267。  new window
23.Margolis, Joshua D.、Walsh, James P.(2003)。Misery Loves Companies: Rethinking Social Initiatives by Business。Administrative Science Quarterly，48(2)，268-305。  new window
24.McGuire, Jean B.、Sundgren, Alison、Schneeweis, Thomas(1988)。Corporate social responsibility and firm financial performance。Academy of Management Journal，31(4)，854-872。  new window
25.Waddock, Sandra A.、Graves, Samuel B.(1997)。The Corporate Social Performance-Financial Performance Link。Strategic Management Journal，18(4)，303-319。  new window
26.Carroll, Archie B.(1991)。The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders。Business Horizons，34(4)，39-48。  new window
27.Vance, Stanley C.(1975)。Are Socially Responsible Corporations Good Investment Risks?。Management Review，64(8)，19-24。  new window
28.Feldman, S. J.、Soyka, P. A.、Ameer, P. G.(1997)。Does improving a firm's environmental management system and environmental performance result in a higher stock price?。The Journal of Investing，6(4)，87-97。  new window
29.Nelling, Edward、Webb, Elizabeth(2009)。Corporate Social Responsibility and Financial Performance: The 'Virtuous Circle' Revisited。Review of Quantitative Finance and Accounting，32(2)，197-209。  new window
30.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
會議論文
1.Fiori, G.、Di Donato, F.、Izzo, M. F.(2009)。Corporate social responsibility and firms performance: An analysis on Italian listed companies。The Performance Measurement Association Conference (PMA)，(會議日期: 2009/04/14)。Dunedin。  new window
研究報告
1.D'Arcimoles, Charles-Henri、Trebucq, Stephane(2002)。The corporate social performance-financial performance link: evidence from France。  new window
2.González, A.、Teräsvirta, T.、van Dijk, D.(2005)。Panel Smooth Transition Regression Models。Stockholm School of Economics。  new window
3.Goukasian, L.、Whitney, L. K.(2008)。Corporate Socially Responsible Firms Perform Well! Evidence from Financial and Operating Performances。  new window
4.González, A.、Teräsvirta, T.、van Dijk, D.(2004)。Panel Smooth Transition Regression Model and an Application to Investment under Credit Constraints。Stockholm School of Economics。  new window
圖書論文
1.Teräsvirta, T.(1998)。Modelling economic relationships with smooth transition regressions。Handbook of applied economic statistics。New York：Marcel Dekker。  new window
 
 
 
 
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