| Summary: | 碩士 === 國立澎湖科技大學 === 服務業經營管理研究所 === 96 === Nowadays, Corporate Social Responsibility becomes an important issue in the world. This issue earns the respect from the corporate’s stakeholders, in their opinions, the corporate must to respect for ethics, humans, environment, and communities. Several studies have been conducted to explore the impact of CSR on corporate performance, but few studies have explored the motivations for companies to participate in CSR. Using Listed and OTC companies as
study sample, this study aimed to investigate the current situation of CSR in Taiwan. Besides, this study also examined the motivations for companies to participate in CSR based on the institution theory in order to understand which intuitional factors will influence the possibility of corporate to participate in CSR activity and understand the influence of CSR on corporate performance. In addition to the research purposes mentioned above, this study also explored the mediating effects of CSR on the relationship between institutional factors and corporate performance. The results of this study showed that (1) institutional factors have positive influences on the current status of CSR, (2) CSR has a positive influence on corporate performance, and (3) CSR played a mediating role between institutional factors and corporate performance.
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