企業社會責任對經營績效之影響兼論權力距離之干擾 - 以工業製造業為例

Abstract

企業社會責任對企業績效之影響兼論權力距離之干擾 -以工業製造業為例摘要隨著全球化經濟發展,企業的經營為追求公司的最大利益過程中對於環境的破壞、人權與社區權利的忽視及社會健全的發展等問題,增加了社會成本更大的代價。因而受到利害關係人團體、政府單位等的關注,演變成企業社會責任。本研究探討企業社會責任/CSR 的三個維度(環境,社會和治理/ESG)如何分別影響企業經營績效,以及權力距離對企業社會責任與經營績效之間關係的調節作用。我們的調查從 2014 至 2019 的 56 家工業製造業之跨國企業(MNE)為樣本,發現 CSR 之社會指標對於 MNE 經營績效呈現負面影響。另外,權力距離對 於 CSR 之環境,社會指標與經營績效有干擾效果。With the development of the global economy, businesses have been facing problems such as damages to the environment, neglects of human rights and community rights, and obstructions of sound social development in their pursuits of the company’s best interests, resulting in a huge rise of social cost. This has come to the attention of stakeholder groups and government departments, which has led to the increasing concerns of corporate social responsibility (CSR). This study explored how the three dimensions of CSR (environmental, social, and governance, ESG) affect corporate business performance, as well as how power distance moderates the relationship between CSR and business performance. Our study sampled data from industrial manufacturing multinational enterprises (MNE) between 2014 and 2019, and found that the social indicators of CSR negatively impacted the business performance of MNEs. In addition, power distance had a moderating effect between business performance and the CSR indicators of environment and society.