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dc.contributor.authorHuang, Shihping Kevinen_US
dc.contributor.authorYang, Chih-Lungen_US
dc.date.accessioned2015-07-21T08:27:38Z-
dc.date.available2015-07-21T08:27:38Z-
dc.date.issued2014-01-01en_US
dc.identifier.issn1750-614Xen_US
dc.identifier.urihttp://dx.doi.org/10.1108/CMS-12-2013-0235en_US
dc.identifier.urihttp://hdl.handle.net/11536/124298-
dc.description.abstractPurpose - The objective of this article is to explore the relationship between corporate social performance (CSP) and corporate financial performance (CFP) of firms in Taiwan, as the empirical evidence of Taiwan firms is scarce. Design/methodology/approach - This paper studies the empirical relation between CSP and CFP using a sample of 71 Taiwan-based companies during 2005-2011. CSP data are a composite of two Taiwan\'s CSP ratings, and CFP data are retrieved from Taiwan Economic Journal database. Two control variables, R&D investment (R&D) and industry type (IND), are included in our models. The multiple regression is used as a statistical analysis tool. Findings - Our findings indicate a significantly positive CSP-CFP relationship of firms in Taiwan. Furthermore, our study reveals that the CSP in the non-manufacturing sector is more highly related with CFP than the case in the manufacturing sector in Taiwan. Originality/value - First, Our findings are consistent with the majority of recent research and are supported by the stakeholder theory. The paper argues that Taiwan firms should incorporate CSP into their business strategies for improving their competitive advantages. Second, our findings argue that Taiwan firms in the manufacturing sector should learn the best CSP practices from firms in the non-manufacturing sector to maintain and enhance their sustainability. Third, this paper extends the subject study of Taiwan scenario, and it is the first paper combining two CSP local ratings as the proxy for the CSP measure.en_US
dc.language.isoen_USen_US
dc.subjectCorporate social performanceen_US
dc.subjectCorporate social responsibilityen_US
dc.subjectCorporate financial performanceen_US
dc.titleCorporate social performance: why it matters? Case of Taiwanen_US
dc.typeArticleen_US
dc.identifier.doi10.1108/CMS-12-2013-0235en_US
dc.identifier.journalCHINESE MANAGEMENT STUDIESen_US
dc.citation.spage704en_US
dc.citation.epage716en_US
dc.contributor.department科技管理研究所zh_TW
dc.contributor.departmentInstitute of Management of Technologyen_US
dc.identifier.wosnumberWOS:000348437600010en_US
dc.citation.woscount0en_US
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