Does Corporate Social Responsibility Influence Corporate Performance of US Telecommunication Industry?

• Main Authors: Hsiao-Wen Lai, 賴筱玟
• Other Authors: 王維康
• Format: Others
• Language: en_US
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/13029684481533201697

碩士 === 元智大學 === 會計學程 === 99 === This study uses two-stage approach to explore the relationship between the operating performance of the U.S. telecommunications companies and their fulfillments of corporate social responsibility (CSR). At the first stage, this study adopts the dynamic data envelopment analysis model to measure the efficiency of the U.S. telecommunications industry from 2004 to 2008. The empirical results show that the corporate efficiency of the companies which fulfill the CSR is higher than that of the companies which do not. At the second stage, the study adopts panel data regression to explore the influence of the execution level of CSR on the performance. The results show that the diversity dimension and the employee relations dimension are significantly and negatively related to the corporate performance, while the human rights dimension has a significant and positive relationship with corporate performance. Finally, this study can provide corporate policy maker with suggestions that they can enhance the human rights dimension to improve corporate performance in the US telecommunications industry.