The Relationship between Corporate Social Responsibility andCorporate Performance: Evidence from U.S. Semiconductor Industry

• Main Authors: Hsiao-Lan Lee, 李曉嵐
• Other Authors: 王維康
• Format: Others
• Language: en_US
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/32694869985107536433

碩士 === 元智大學 === 會計學程 === 99 === This study adopts two-stage approach to explore the relationship between corporate social responsibilities (CSR) and semiconductors'' performance during 2004-2008. The first stage adopts dynamic Data Envelopment Analysis to explore whether CSR affects US semiconductor firms'' performance and analysis the difference in performance between CSR firms and Non-CSR firms; the second stage explores which quantitative indicators of corporate social responsibility would significantly affect US semiconductor firms'' performance by using panel data regression. The empirical results show that social responsibility investment of US semiconductor firms has positive effects on their performance and the corporate social responsibility quantitative indicators - human rights, employee relationship, and environment, which appears to be significantly effective to the semiconductor firms in the United States. In order to enhance the corporate efficiency of the semiconductor industry, this study suggests that companies should pay more attention to human rights, employee relationship, and environmental issues.