現在企業想要永續經營發展，他的價值觀中很重要的元素就是要「重視企業社會責任」。而惟有重視企業責任，才可以讓企業獲得社會支持與大眾的認同，從而能夠創造更大的利潤，更進一步能夠回饋於社會，讓企業更能深根發展永續的經營下去，並從中創造雙贏的契機。而，時至今日，社會大眾對於企業所應負的社會責任越來越重視，倘若企業不能重視CSR，甚至於違反社會道德所應該有的道義規範，那麼，即使政府的監管部門沒有給於懲處，也會讓社會大眾對其不滿與不認同，從而讓企業在市場面受挫，影響公司形象與獲利。 文獻多著墨於企業再參與社會責任時對財務績效影響的探討，而本研究則藉由個案的論述，著眼於當企業發生違反社會道德事件的時候，是否能夠藉由企業社會責任的補償；又或是企業投入企業社會活動的成本，是否會衝擊其財務績效的表現； 並且透過ROA、ROE等報酬率及獲利率來分析企業社會責任與經營績效兩者間的關係。透過研究的成果來驗證： (1) 企業社會責任可以增加企業的優勢和商譽，而這種無形資產可被視為是一種保障，更能夠降低負面事件所帶來的危機。 (2) 隨著參與CSR活動的增加所衍生出來的支出成本，尚未有明顯影響公司營運績效的狀況。 (3) 隨著對企業社會責任的重視，可以穩定投資人對公司的信心，且對市場價值有所助益。 ;Nowadays, if a company wants to operate and develop in a sustainable way, an important element of its values is to "pay attention to corporate social responsibility". Only by attaching importance to corporate responsibility can an enterprise gain social support and public recognition, thereby creating greater profits and furthermore giving back to society, allowing the enterprise to develop deeper and more sustainable operations, and creating win-win opportunities. If a company fails to take CSR seriously, or even violates the moral norms of social ethics, then even if the government′s supervisory authorities do not punish it, the public will be dissatisfied and disapprove of it, thus frustrating the company in the market and affecting its image and profits. While most of the literature focuses on the impact of corporate social responsibility on financial performance, this study focuses on whether CSR can be compensated when a corporate socially unethical event occurs, or whether the cost of corporate social activities will affect the financial performance of the company. We also analyze the relationship between CSR and business performance through ROA, ROE and profitability rates. The results of the study are used to verify that: (1) Corporate social responsibility can increase the advantages and goodwill of a company, and this intangible asset can be regarded as a kind of protection, which can reduce the risk brought by negative events. (2) The cost of expenses derived from increased participation in CSR activities has not yet had a significant impact on the company′s operating performance. (3) With the emphasis on CSR, it can stabilize investors′ confidence in the company and contribute to the market value.
