The study on the Financial Performance and Corporate Social Responsibility

• Main Authors: Yu-hsiu Wu, 吳玉秀
• Other Authors: Dong-wei Hong
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/07169147557604404539

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 99 === The study is to discuss how the financial performance is influenced by Corporate Social Responsibility (CSR). CSR investment, shown in more and more international cases, could broaden management fields, as well as increase opportunities for further development and prosperity; which would be beneficial to social harmony, ecological sustainability, and to commercial profits of corporate itself as well. Particularly, those enterprises which stick to CSR could lower company-action side effects on society and ecology, by highly recognizing the non-financial performance and by actively revealing related social accountability indexes to public. The study, applied the “Yin Case Study Research” by method of “Historical Document Analysis”, found higher percentage lies in cases tend to positive correlation between CSR and financial performance. Then, the deduction of interview topics was selected through pattern matching method. Finally, in-depth interview of cross-cases method was adopted, and via which, the result of interviews in various private/public departments or ranks, reveals support for theory propositions of this study according to the shown “theoretical replication logic”. Recommendations from the study are shown as followed: 1. Set up a complete reveal mechanism of both “Financial Performance Information” and “Non-financial Performance Information”. 2. Implement CSR firmly, so that the business core value could be realized. 3. Emphasize the function of “independent director” and “corporate governance”, as well as to strengthen corporate financial performance. 4. Integrate “Multinational Corporation Financial Performance System” and “CSR Accounting System” together, so as to achieve the goal of sustainable development. 5. Devise related supporting measures for the sound corporate financial performance system. 6. Promote the business ethics and the profession principles of certified public accountants (CPA), bookkeepers, and independent directors, so that the corporate financial performance could be really improved. 7. Enact and promulgate Act about CSR enforcement and reveal, so as to establish the good corporate image.