企業社會責任之環境、員工、社區和內部管理與企業經營績效之實證研究 ─ 以美國製造業為例

Abstract

企業社會責任的概念已被探討多年，然而近年來因資源缺乏和永續經營的議題再度被熱烈討論與檢視。本研究利用CSRHUB企業社會責任評分資料庫中的美國製造業作為研究樣本，並以2010年和2011年的環境、員工、社區與內部管理來探討企業社會責任之於利害關係人的這四個面向與經營績效之間的關係。本研究結果發現，對於製造業來說，在環境與員工這兩個層面對於企業的短期經營績效有顯著的影響；而在環境與內部管理則對企業未來整體經營績效亦有顯著的相關性。同時，兩個年度之環境層面的企業社會責任分數對於經營績效則有時間遞延的影響效果，顯示企業社會責任並非只有影響短期經營績效，其對於企業未來經營績效的影響也不容忽視。

The concept of corporate social responsibility has been discussed for many years. Recently, due to the lack of resources and the emerging concern of the sustainability of corporation, this big issue is under more thoroughly examination. In this study, the ratings of environment, employees, communities and governance in 2010 and 2011 of American manufacturing industry in the CSRHUB database are used to evaluate the relationship between corporate social responsibility and corporate performance. The result found that environment and governance did actually have significant effects on corporates’ performance. Moreover, the result suggested that the two years ratings of environment had a time lag effect. The positive effect of corporate social responsibility would benefit the company eventually in the future.