分析企業社會責任執行與公司營運績效之相關性──以電腦周邊設備與電子零組件業為例

The Study of the Relationship between Operation Efficiency and Corporate Social Responsibility Involvement-The Case of the Manufactures of Computers and Peripheral Equipment and of Other Electronic Parts and Components

隨著對企業對環境及社區關係受到重視下，政府積極鼓勵或規範企業善盡社會責任。其中，臺灣證交所於2015 年所發布的公司治理100 指數，即是將上市公司在從事企業社會責任的程度作為納入指數成分股的評估準則之一。因此，本研究透過2013 年至2016 年的75 家上市電子零組件及電腦周邊設備業之公司，檢視企業從事企業社會責任程度與經營績效之關係，並分析影響經營績效之可能因素。研究方法包括資料包絡分析法(DEA)、Pearson 相關係數與Tobit 迴歸。研究結果發現，股本、董監持股比例、電子零組件業與電腦周邊設備業之區別、納入公司治理100 指數與否等四項因素具有統計上顯著對經營績效之影響，其中最後一項之二元變數與經營績效存在正向關係，顯示企業社會責任投入越多則經營績效越好。

"As the social issues of environments and society relationship are given attention, the government encourages or regulates firms to perform corporate social responsibility (CSR). Taiwan Stock Exchange launched the TWSE Corporate Governance 100 Index (CG 100) in 2015 with the goal of encouraging firms to comply with good governance practices under corporate governance evaluation criteria. Through a 75-firms sample from the listed manufactures of computers and peripheral equipment (MCPE) and of other electronic parts and components (MOEPC), this study investigates the relationship between CSR and operation efficiency, and analyzes the impact factors on efficiency during the period 2013-2016. The methodology includes data envelopment analysis (DEA), Person correlation coefficients and Tobit regression model. The result suggests that the factors of capital size, stockholding ratio of directors and supervisors, dummy factors of MCPE versus MOEPC, and of eligibility into CG100 index constituents are the influential factors on efficiency. In addition, the positive value on the last dummy indicates that the more the firms perform CSR, the more the operation efficiency."