The Influence of Corporate Social Responsibility on Business Performance

• Main Authors: Tzung-Han Tsai , 蔡宗翰
• Other Authors: Chiung-Ying Lee
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/537q4d

碩士 === 長榮大學 === 經營管理研究所 === 98 === The purpose of the present study was to investigate the effects of awarding Excellence in Corporate Social Responsibility (CSR) by CommonWealth during 2007 to 2009 on the financial performance of ninety companies. Those rewarded companies would be asked to demonstrate the report of the fisical year, including earning per share(EPS), return on equity(ROE), return on asset(ROA), Pretax Margin (PM) before an year. In addition, debt ratio was applied to examine the risk management. The results showed that there was a significant effect on the relationship between CSR and financial performance. Moreover, the experiment group (companies which gained CSR) did better than the contrast group (companies which did not gain CSR) in financial performance. However, the CSR gainers only indicated the better performance on ROE. That is, there was not significant effect on debt ratio. Finally, due to the comparison of the fisical year that spanned two year performed by those companies which were rewared CSR, each indication of financial performance by them were not significantly affacted.