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題名:企業社會績效前因與後果
作者:林文玲
作者(外文):Wen-Ling Lin
校院名稱:雲林科技大學
系所名稱:管理研究所博士班
指導教授:傅鍾仁
學位類別:博士
出版日期:2012
主題關鍵詞:中介效果企業聲譽企業社會績效Corporate Social PerformanceReputationMediation Effect
原始連結:連回原系統網址new window
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隨著環保意識高漲及全球化趨勢影響,許多國際組織積極建立企業社會責任的相關規範,企業面臨國內環保法規、國際公約與貿易壁壘的壓力下,企業社會責任(Corporate Social Responsibility)已成為目前營運所面對的重大課題之一。本研究探討現階段國內社會績效較佳的企業,其具備哪些特性?亦同時探究企業社會績效對企業聲譽、公司財務績效與股價之影響關係。實證結果顯示:在影響企業社會績效之因素方面:規模愈大的企業、具發展綠色競爭優勢潛力之產業及受國際相關法令規範程度愈高的產業,其企業社會績效相對較佳;反之,高耗能、高污染產業其企業社會績效相對較不理想。另在企業社會績效對企業聲譽、公司財務績效與股價之影響關係方面:當期的企業社會績效並未對公司下期的股價產生直接的影響關係;然而,當期的企業社會績效會正向影響當期的企業聲譽;當期的企業聲譽會正向影響公司下期的財務績效;當期的企業聲譽會正向影響公司下期的股價;企業聲譽及公司財務績效扮演企業社會績效與公司股價之間中介效果的角色。
With the surge of environmental protection consciousness and the impact of globalization there are many international organizations trying to establish the relevant standards of corporate social responsibility aggressively. Under the pressure of the domestic environmental protection, the international joint pledge and the trade barriers, corporate social responsibility (CSR) has become one of the important management issues today. This research tries to explore the factors which affect the corporate social performances then the impacts of corporate social perforanzes on corporate reputation, corporate financial performances and stock prices. The empirical research has found that the enterprises with larger scales will have relatively better corporate social performances; the companies in the industry with the potential to develop green competitiveness will have relatively better corporate social performances; high-polluting industries and high-energy consuming industries will have relatively inferior corporate social performances; the companies in the industry with more serious regulations decided by international relevant standards will have relatively better corporate social performances; the corporate social performances will affect the corporate financial performances positively; the corporate social performances will affect the corporate reputations; the corporate reputations will affect corporate financial performances; the corporate reputations will affect the stock prices of the corporates positively; the corporate financial performances will affect the stock prices of the corporates positively; the corporate reputations and financial performances will mediate the relationship between corporate social performances and stock prices of the corporates.
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