競爭性行動與企業社會責任投入對廠商績效之影響：雙途徑動態競爭架構之分析與實證

The Effect of Competitive Actions and CSR Involvement to Firm Performance:A Systemic Analysis and Empirical Evidence of Dual Framework for Competitive Dynamic

企業社會責任（CSR）雖已普遍被認為是企業當前的重要營運任務之一，但在資源有限的情況下將面臨和傳統市場行動策略競逐資源之兩難情境。本研究以台灣四大品牌筆電廠商廠商於2010年至2019年期間，採取之市場型競爭策略與關係型CSR活動之投入來詮釋此一現象。首先透過結構內容分析法瞭解廠商於CSR各重大考量面（經濟、環境及社會）實際投入狀況，並進一步探討上述關係型行動與傳統市場型競爭行動對廠商營運績效之影響。實證分析結果顯示：（1）焦點廠商新產品上市數目會正向顯著影響其績效；（2）焦點廠商營銷行動組合數目會正向顯著影響其績效；（3）焦點廠商CSR環境面投入程度會負向顯著影響其績效，以及（4）焦點廠商CSR社會面投入程度會正向顯著影響其績效。

Corporate Social Responsibility (CSR) is one of the most important management missions nowadays. Though it is, it has encountered the dilemma of competing for resource with traditional market actions under the circumstance of the limited resource. Our study takes the case of the top 4 branded laptop manufacturers between 2010 to 2019 (10 years) in explanation of the phenomenon of what the market competitive actions are taken and the contents of CSR reportsare disclosed. Firstly, we adopt structured content analysis to understand manufacturers’practical inputs in material topics (economic, environmental, and social) of CSR and further explore to realize the influences of which these actions and traditionalcompetitive actions on firm performance. Our empirical findings are: (1) the focal firm’s number of new launched products has the positive significance of impact to its performance; (2) focal firm’s number of marketing portfolios has positive significant of impact to its performance; (3) focal firm’s degree of CSR involvement in environmental dimension has negative significance of impact to its performance; (4) focal firm’s degree of CSR involvement in the social dimension positively impacts its performance.