探討企業社會責任執行與公司營運績效之相關研究——以資訊通訊產業（ICT）為例

The Impact of Corporate Social Responsibility on Firm Performance - Case study of Information and Communication Technology Industry

我國食安問題造成社會負面影響，政府因而做出政策，要求業者需撰寫企業社會責任報告，由此可見我國政府已逐漸重視企業社會責任(CSR)的執行，雖然相對於外國起步較慢，但是已建立CSR的重要里程碑。近年來，天下雜誌與元大寶來投信協助編製天下CSR指數，打敗美國道瓊、香港恆生等指數，說明執行CSR的重要性，且在未來是項投資人重要的參考指標。國內探討CSR對經營績效影響的文獻較國外稀少，國外大多分析方式僅限於相關係數分析，但結果都呈現CSR的表現對企業的經營績效帶來正向影響，因此本研究以DEA進行分析，又ICT產業為我國最重要的高科技產業且在全球供應鏈佔一席地位，因此以ICT產業為例，探討執行CSR對於企業之經營績效是否有正面影響？使用DEA之結果實證，執行CSR能為部分企業績效帶來正面影響，因DEA有效率單位多，本研究利用社會網路分析法，以特徵向量中心度排序受評估單位，最後繪製參考網路關係圖，輔助DEA在眾多有效率單位中，挑選出最適合效仿執行CSR方式之標竿。

Food safety problems was shock to our country, and thus government make a policy that requires the industry need to write CSR report in the future, this shows that our government has been gradually emphasized on the implementation of corporate social responsibility.
The Index CSR was compiled with CommonWealth Magazines and Yuanta Securities Investment Trust that defeated the Dow Jones Sustainability Indexes (DJSI) and the Hang Seng Corporate Sustainability Index Series (HSSUS). This shows the importance of the implementation of CSR and is an important reference Index for investor in the future.
Discussing the effect that CSR on Corporate Performance’s literature compare to foreign are less in Taiwan. Most of analysis are using regression and correlation in foreign. We adopted the DEA approach which is used to measure the effects of CSR on corporate performance of ICT Industry.
According to the empirical results, executing CSR has a positive relationship with the corporate performance, on the other hand, by using Social network analysis to find the benchmark of ICT Industry. Finally, Tobin regression is adopted to examine whether or not other factors may influence the efficiency of corporate performance, by using a general idea of BCG to classifying companies.