企業社會責任與公司財務績效關聯分析之研究

Abstract

[[abstract]]近年來，企業社會責任越來越受到我國企業界和學術界的重視，尤其是它與企業績效之間的關係更是企業尤其關心的問題，履行企業社會責任與實現企業績效之間到底存不存在矛盾？如果不存在矛盾履行企業的社會責任又會對企業績效產生什麼影響為瞭解決這個問題，我國的學者也進行了大量的研究，但是這些研究大多是從理論方面闡述企業履行社會責任的重要性，以及企業該怎樣履行社會責任，關於企業社會責任的實證研究非常匱乏。理論研究雖然有它顯而易見的優點，比如通俗易懂；但也有其顯而易見的缺點，那就是缺乏資料支撐，說服力不夠。 為了彌補以往研究中的不足，為我國企業界提供一個比較有說服力和操作性的實證研究結論，本文借鑒國外對企業社會責任的實證研究，總結了CSR--“企業社會責任”的發展和研究成果，引入Carroll企業社會責任金字塔模型，本文根據國外對企業社會責任的討論、本質和概念的研究，提出了企業社會責任的內涵，包括經濟責任，法律責任，倫理責任和慈善責任等四個部分。 首先，對企業社會責任的理論基礎、企業社會責任的概念以及有關企業社會責任與經營績效的關聯性研究進行回顧和評析。從企業社會責任的內涵入手，從理論上分析了企業社會責任與企業經營績效兩者之間的辯證關係，以便為企業更好地履行企業社會責任奠定理論基礎。 其次，構建了企業社會責任的財務分析指標體系。鑒於現有的企業財務年度報告上有關企業履行社會責任的資訊的披露還不完善，本文主要從獲利率和營業收入兩個方面去分析企業社會責任對企業財務績效的影響，並通過方差分析法對財務指標體系進行降維，對2004～2008年的資料進行方差分析，實證研究臺灣企業社會責任與經營績效的相關性。另一方面，企業經營績效較好也會促進企業履行社會責任。 最後，提出強化企業社會責任的建議和對策。在分析了我國企業社會責任缺失主要原因的基礎上，提出建立利益相關者相互制衡的公司治理模式來規範企業社會責任行為，並建議政府建立和完善企業社會責任約束和監督機制。 關鍵字：企業社會責任、經營績效、方差分析、關係、影響

[[abstract]]In recent years corporate social responsibility (CSR) has been given more and more attention by both practicers and scholars especially the relationship between CSR and corporate performance Is there any contradiction between CSR and corporate performance? And if there is no contradiction how does CSR influence corporate performance? In order to solve these questions Taiwan scholars have done a lot of researches but most of them are theoretical researches It seems that we need more empirical researches because though theoretical research is easier to understand empirical research has data basis in order to provide a more convictive conclusion For making up the deficiency in past researches and providing practices with a convictive conclusion according to overseas authoritative researches this paper summarized the CSR’s development and some research results such as the Carroll’s CSR pyramid model and from the introduction of the foreign CSR dispute the CSR’s essential and the CSR view this paper supported was put forward which included economical responsibility legal liability ethics responsibility and charitable responsibility At first Based on the present researches about CSR this paper reviews and appraises the rationale and representative definition of corporate social responsibility and the research on the relationship between corporate social responsibility and business performance The paper also analyzes the connotation of corporate social responsibility and the relationship between the corporate social responsibility and business performance theoretically in order to provide a better theory for the enterprises to undertake their CSR Secondly this paper constructs index system of corporate social responsibility from financial angle In consideration of imperfect information disclosure of corporate social responsibility in listed company’s annuals the paper mainly analyzes the relationship between corporate social responsibility and business performance from two aspects of profitability rate and operating revenue and reduces the dimensionality of the evaluation index system through analysis of variance The enterprise’s contribution to public utility is positive to its business performance On the other hand business performance has positive impact on the current corporate social responsibility Finally suggestions and countermeasures are brought to reinforce the corporate social responsibility Simultaneously according to our country's current economic condition and the basis of analyzing the principle cause of the absence of corporate social responsibility the paper proposes building corporate governance model of stakeholders in balance to regulate enterprise’s social responsibility behavior and recommends that the government to establish and improve the mechanism of supervision and restraint of corporate social responsibility Key words: corporate social responsibility business performance analysis of variance relationship impact