在國際潮流與台灣主管機關積極推動下，企業社會責任相關議題持續發燒，企業皆致力於發展及實踐企業社會責任，以期能達到永續發展的目標，國內外機構亦推出了相應之評鑑制度，道瓊永續指數（Dow Jones Sustainability Index，簡稱DJSI）為首個追蹤全球企業社會責任的評比指標，亦為現在最具有國際公信力的企業永續指數。 本研究針對入選道瓊永續指數之21家(截至2018年)台灣企業中，入選家數分別占近2成與3成的半導體業與金融業為研究對象，加以分析入選企業近5年與近10年之財務與非財務績效是否顯著優於該產業平均績效。 本研究結果顯示： 一、入選企業在資產報酬率、股東權益報酬率、毛利率、每股盈餘之財務績效指標皆較同產業有較佳的表現。 二、入選企業在員工流動率、獨立董事占比、投保董監責任險占比之非財務績效指標較同產業有較佳的表現。 三、入選企業在性別多元化組成之女性董監占比指標較同產業低，仍有其持續進步空間。;The issue of Corporate Social Responsibility(CSR) continues to enjoy great popularity. This growing popularity is due to international trend and the active promotion of Taiwan competent authorities. Corporates are committed to the development and practice of CSR so that they can achieve the goal of sustainable development. In addition, domestic and foreign institutions have launched corresponding evaluation systems. Dow Jones Sustainability Index(DJSI) is the first evaluation index which traces global CSR. DJSI is also the most credible corporate sustainability index internationally. This study concentrates on 21 companies which are selected for DJSI up to 2018. The participants in this study, 21 companies, account for nearly 20 % and 30% of the semiconductor industry and financial industry respectively. I analyze the financial and non-financial performances of these selected enterprise, and all subjects are within the past five and ten years. I study whether their performances are significantly superior to the average performance of the industry. The results of this research indicate that: 1. The selected companies have better financial performance than their industry peers in terms of Return on Assets, Return on Equity, Gross Profit Margin, and Earnings Per Share. 2. The selected companies have better non-financial performance than their industry peers in terms of employee turnover rate, the proportion of independent directors, and the percentage of directors’ and officers’ liability insurance. 3. The selected companies have lower percentage of female directors and supervisor than their industry peers, and these analyzed corporates still have room for improvement.
