Corporate Social Responsibility and Corporate Financial Performance: The Intervening Effects of Social Capital, Environmental Munificence and Environmental Dynamism

碩士 === 國立東華大學 === 國際企業學系 === 103 === The research issues of corporate social responsibility (CSR) have been highly raising scholars’ interests in the field of management. This study aims at exploring the intervening variables including social capital, environmental dynamism and environmental munific...

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Bibliographic Details
Main Authors: CHYI-LIN HUANG, 黃麒霖
Other Authors: Yu-Shu Peng
Format: Others
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/85860383985544608003
Description
Summary:碩士 === 國立東華大學 === 國際企業學系 === 103 === The research issues of corporate social responsibility (CSR) have been highly raising scholars’ interests in the field of management. This study aims at exploring the intervening variables including social capital, environmental dynamism and environmental munificence, which may mediate or moderate the relationship between CSR and corporate financial performance (CFP). Evidence based on Taiwanese listed firms shows that social capital plays a mediating role on connecting CSR and CFP. The mechanism is that CSR first has a positive impact on the social capital and social capital subsequently produces a positive effect on CFP. In addition, as a moderator environmental dynamism strengthens the positive relationship between CSR and social capital. Furthermore, environmental dynamism weakens the positive relationship between social capital and CFP.