Corporate Social Responsibility Activities and Cost Stickiness: the Moderating Effect of Corporate Social Responsibility Vision

• Main Authors: Shao-Chun Cheng, 鄭紹君
• Other Authors: 陳建中
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/57x85g

碩士 === 國立中央大學 === 會計研究所 === 106 === This research is based on a sample of the large-scale enterprises that have won the CSR Corporate Citizen Awards from 2007 to 2017, and extends the basic model of Anderson et al. (2003) to build a model to investigate the correlation between cost stickiness and corporate social responsibility (CSR) activities, and also examine the moderating effect of CSR vision. In this research, CSR activities use the corporate social performance scores of award-winning companies by CommonWealth Magazine as proxy variables, and the CSR vision is measured by analyzing the vision statement of the company's website. The results of this study found that the more CSR activities companies commit to corporate commitment and social participation, the greater the degree of cost stickiness; but the companies invest in environmental sustainability CSR activities make the stickiness of costs reverses. In addition, this study also investigates the moderating effect of CSR vision on the CSR activities and cost stickiness. The results show that: CSR vision increase the degree of cost stickiness in the CSR activities of employees; but the moderating effect of CSR vision on social aspects of CSR activities let the stickiness of costs reverses. And, the CSR vision has no significant impact on environmental CSR activities.