多角化及國際化程度對企業社會責任相對同業範疇表現之影響：已吸收餘裕的調節效果

The Impact of Diversification and Internationalization on the Relative Scope Performance of CSR Activities: The Moderating Effect of Absorbed Slack

隨著企業社會責任意識的抬頭，奉行多角化及國際化成長策略的臺灣企業也逐漸提高對企業社會責任中的環境、社會及公司治理等範疇的關注。藉由對2016-2020年臺灣企業所進行之分析，本研究發現多角化及國際化程度愈高的企業會較同業競爭對手在更廣泛的企業社會責任構面上有愈好的表現。此外，已吸收餘裕亦會強化國際化程度與企業社會責任相對同業範疇表現中的正向關係。

With increased awareness of corporate social responsibility (CSR), Taiwanese firms pursuing diversification and internationalization are engaging more in CSR domains such as the environment, society, and corporate governance. By examining Taiwanese firms from 2016 to 2020, we find that firms with higher degrees of diversification and internationalization have better CSR scope performance than industry competitors. Furthermore, absorbed slack strengthens the relationship between the degrees of internationalization and the relative scope performance of firms’ CSR activities.