| Summary: | 碩士 === 東吳大學 === 會計學系 === 98 === In recent years, changes in the international community, the company has not just turned into its own profit maximization objectives, the public increasingly require the enterprises to repay, as a responsible corporate, business must also take into account in management of its social responsibility. Many developed countries or international organizations have also set out the relevant norms and standards of corporate social responsibility. This study focuses on the company's performance characteristics on the impact of corporate social responsibility, use of the world from 2007 to 2009 selected miscellaneous corporate social responsibility, good corporate performance as our sample objects, observe the possible factors affecting the performance of social responsibility. This study further observed corporate social responsibility course, whether behind the tax incentives.
The empirical results show that corporate governance variables in firm size, transparency, profitability and effective tax rates and corporate social responsibility performance up to a certain significant level, while the debt ratio is the establishment of foundations and corporate social responsibility does not significantly affect the performance of . Infer that you want to increase business performance of corporate social responsibility can increase corporate disclosure by the extent to achieve the desired effect. The Government may make use of set-related tax concessions to entice businesses on the implementation of social responsibility to improve the overall standard of social responsibility.
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