企業社會責任對財務比率的影響

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题名:	企業社會責任對財務比率的影響
作者:	林修賢;Lin, HSIU-HSIEN
贡献者:	企業管理學系在職專班
关键词:	企業社會責任(CSR);財務績效;非財務績效
日期:	2021-07-07
上传时间:	2021-12-07 11:36:22 (UTC+8)
出版者:	國立中央大學
摘要:	2020年的新型冠狀病毒(Covid-19)在中國爆發以來，造成不同經濟體與產業的影響範圍已呈現難以估計的狀態，經濟合作與發展組織(OECD)預測全球經濟將會出現自2009年以來最慢增速。對於這波瘟疫型經濟危機各行業皆受衝擊，在後疫情時代要如何從危機中找出企業佈局之關鍵策略，屬企業當先應思量之必要課題。企業經理人在面對到比以往更嚴峻的經營風險，如何趁勢調整企業營運目標與體質啟動一系列風險控管策略引領公司開創新局面乃是贏得這場關鍵戰役的新契機。永續發展是企業經營必須面對的課題。公司在追求利潤的同時，必須扮演最佳企業公民的角色，並對社會與環境負起責任，才能為公司創造長久的競爭優勢。本研究以兩大產業(重電製造業及水泥製造業)為原始研究樣本，旨在探討企業社會責任對財務比率之間的關聯性，依據該議題為構面，找出關鍵要素。樣本期間為 2016 年至 2019 年。研究發現：企業CSR的執行與其財務、非財務績效皆有正相關的結果。 ;Since the outbreak of the new coronavirus (Covid-19) in China in 2020, the impact of different economies and industries has been in an unpredictable state. The Organization for Economic Cooperation and Development (OECD) predicts that the global economy will emerge since 2009 The slowest growth rate. For this wave of plague-type economic crisis, all industries are affected. In the post-epidemic era, how to find out the key strategy of corporate layout from the crisis is a necessary topic that companies should consider first. Business managers are faced with more severe business risks than ever before. How to take advantage of the situation to adjust business objectives and physical fitness to initiate a series of risk control strategies to lead the company to create a new situation is a new opportunity to win this critical battle. Sustainable development is an issue that enterprises must face. While pursuing profit, the company must play the role of the best corporate citizen and take responsibility for the society and the environment in order to create a long-term competitive advantage for the company. This study uses two major industries (heavy power manufacturing and cement manufacturing) as the original research samples, and aims to explore the correlation between corporate social responsibility and financial ratios, and identify key elements based on the topic. The sample period is from 2016 to 2019. The research found that: The implementation of corporate CSR has positive correlation with its financial and non-financial performance.
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