研究生: |
吳嘉瑜 Ester Rodrigues Ng |
---|---|
論文名稱: |
企業社會責任與企業績效以及企業價值之關聯性研究 The Correlation between Corporate Social Responsibility and Business Performance and Business value |
指導教授: |
沈永正
Shen, Yung-Cheng |
口試委員: | 徐達光 鄒蘊欣 |
口試日期: | 2021/06/25 |
學位類別: |
碩士 Master |
系所名稱: |
全球經營與策略研究所 Graduate Institute of Global Business and Strategy |
論文出版年: | 2021 |
畢業學年度: | 109 |
語文別: | 中文 |
論文頁數: | 31 |
中文關鍵詞: | 企業社會責任 、企業績效 、企業價值 、企業總市值 |
英文關鍵詞: | CSR, Corporate Social Responsibility, Business Performance, Business value, ROA |
研究方法: | 文件分析法 |
DOI URL: | http://doi.org/10.6345/NTNU202100916 |
論文種類: | 學術論文 |
相關次數: | 點閱:160 下載:23 |
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查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
隨著時代的變化以及不斷有因企業而成的不公平事件、環境污染等等的全球性問題,
廣大社會對企業社會責任越來越關注。社會希望企業在獲利的同時,可以回饋社會,
所以企業社會責任已經成為企業在營運上的其中一項重點考量。此研究分為兩個部
分,第一部分以天下雜誌「天下 CSR 公民獎排行榜」內「大型企業、中堅企業、小巨
人」的各構面「公司治理、企業承諾、社會參與、環境永續」分數,去測量每個構面
對於企業績效(ROA)的關係。第二部分一樣用「天下 CSR 公民獎排行榜」內「大型企
業、中堅企業、小巨人」的各構面「公司治理、企業承諾、社會參與、環境永續」分
數,以企業總市值作為企業價值之替代變數,找出各構面分數與企業價值的關聯性。
研究結果可供企業作實行企業社會責任的參考方向與策略。
With the changes of the times and continuous global problems such as unfair incidents and
environmental pollution caused by enterprises, the general society starts to pay more and
more attention to corporate social responsibility. The society hopes that enterprises can
contribute to the society while making profits. Therefore, corporate social responsibility has
become one of the key considerations in the operation of enterprises. This research paper is
divided into two parts. The first part is based on the various aspects of "large companies,
backbone companies, small giants" in CommonWealth Magazine's "National CSR Citizen
Award Rankings": "Corporate Governance, Corporate Commitment, Social Participation,
Environmental Sustainability" Score to measure the correlation between each aspect and
corporate performance (ROA). The second part also uses the scores of "corporate
governance, corporate commitment, social participation, environmental sustainability" in
"large companies, backbone companies, small giants" in the "World CSR Citizen Award
Rankings", and the total market value of the company as the company Value substitution
variables, to find out the correlation between the scores of each aspect and the value of the
enterprise. This research results can be used as a reference direction and strategy for
enterprises to implement corporate social responsibility.
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