Corporate Social Responsibility: Corporate Governance, Financial Performance and Policy

• Main Authors: TING, CHANG-JIUN, 丁昶均
• Other Authors: LIU, MEI-YING
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/n2h46h

碩士 === 東吳大學 === 企業管理學系 === 106 === This study aims at exploring the relationships between corporate social responsibility, corporate governance, policy and financial performance. The sample classified as “Excellence in Corporate Social Responsibility Top 50” from 2013 to 2016. Using Taiwan Economic Journal (TEJ) database to collect data of corporate governance and financial performance. Then we use 1:2 ratio to collect non award-winning as paired samples. We use Logistic regression to analyze the relationship of corporate governance and CSR performance. Furthermore, we explore the relationship of four CSR performance scores and corporate performance. Finally, we explore the relevance of CSR performance and corporate governance. The empirical results show that corporate governance and policy implementation are partially positively related to CSR performance. It shows that the implementation of policy, the size of independent directors and the establishment of audit committees can improve the transparency of information disclosure and enables the company to pay attention to the safety of employees. Finally, CSR performance will partially affect financial performance. The result shows that company participates in social welfare activity and releases positive news, the performance of corporate will be better.