善盡企業社會責任對公司治理、獲利能力關係之探討

A Study of the Relationship among Corporate Social Responsibility, Corporate Governance and Profitability

近年來有些企業開始認知到可永續發展的企業不僅要做好主營業務，追求最高的銷售額、利潤和股東回報，還要履行對社會的責任。2017 年4 月10 日，一名男子被機場警察強行拖下飛機，這失敗的公司治理造成民眾害怕，聯合航空這種惡劣情況可能會發生在其他乘客身上，因媒體報導風暴的影響聯合航空股市下跌1.1％，航空公司市值憑空蒸發了2.55 億美元。本研究旨在探索企業社會責任，公司治理與獲利之間的關係。我們收集了2007 年至2016 年的樣本，刪除了統計上的不齊樣本，43 個觀察樣本為“天下企業公民50”。此外86 個觀察樣本為非企業社會責任企業，共計129 個樣本。這項研究的結果表明，一個健全有效的公司治理是企業社會責任成功的基石。公司治理分數對公司獲利能力有正向的影響。

In recent years, many companies begin to believe that a sustainable enterprise is not onlyneeded to be good at the core business, pursuing the highest salesand profit return forshareholders, but also concern about its duty for society.OnApril 10, 2017 when a man beingforcibly dragged off from the plane by United Airline, it causedmanypeople to wonderwhatthe corporategovernanceis allowing the companyto treat customer like criminal.Thisstudy, therefore, aims at the purpose of exploring the relationships between the company’ssocial responsibility, corporate governance and financial performance. After removed missingsamples, 43 observations were classified asCSR firms and 86 observationswere referred asNon-CSR firms. The results indicated that a robust in corporate governance reflected positiverelation with business performance.