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Title: 企業社會責任 為企業創造價值嗎?
Does Corpoate Social Responsibility Create Value?
Authors: 國立臺灣師範大學管理研究所
Issue Date: 2012
Abstract: 在這四年期的計畫中,我們的研究目的在於進一步釐清企業社會責任相關議題。這個 議題過去已經吸引許多學術研究者及實務界從業人員所關注。尤其,整個世界正從華 爾街銀行中一連串醜聞、詐欺事件所引起的經濟衰退中復甦。大部分的公司認為股東 的財富極大化是公司最終的目標,但是,此信念的結果有時會和整個社會的整體利益 有所衝突。準此,這個時刻對所有人來說,去思考如何去平衡公司和社會之間的利益 是個好時機。到目前為止,文獻並沒有完全一致的證據顯示落實CSR 的廠商可以得到 更優越的表現。此外,現實上也沒有明確一致的標準去可以定義或衡量公司是具備 CSR。再者,額外投資在CSR 上的成本可能會排斥到短期正面的NPV計畫,所以至少 某種程度上來說,提倡廠商落實CSR 的計畫會遭遇到一些的困難。在這些挑戰下,我 們觀察到許多廠商仍然正朝向落實CSR 的目標。這引起了我們去了解CSR 潛在的價值 或CSR 是否具有低成本優勢的興趣。我們預計檢視三個公司上的議題: 1. CSR vs. SEOs 的盈餘管理, 2. CSR vs. SEOs 的認證效果,及 3. CSR vs. 流動性、財務健全與公司治 理,並且設法將CSR相關的利益與事件本身相連起來。我們希望可以提供實證證據闡 述落實CSR 的益處,以進一步影響對於尚未實施CSR 的廠商,可以將CSR 視為與股 東財富極大化等目標是同等重要的。
In this four-year proposal, we aim to shed the light on the issue of corporate social responsibility(CSR). This issue has been drawing a great attention both from academic researchers as well as from practitioners. Particularly, the whole world is currently experiencing a recovery from economy recession induced by a series of scandals, fraudulent corporate events caused in some major Wall-Street banks. The prevailing belief regarding the ultimate goal is to maximize shareholders’ wealth. However, the outcome which based that belief sometimes conflicts with the overall welfare of the whole society. Maybe it is a good time for all of us to take a moment to think about how to balance corporate interests and social interests. So far, firms implement CSR do not show conclusive evidences as they can outperform benchmarks. Besides, there is no consistent or definite standard to rate firms as being CSR across different agencies. Furthermore, the additional costs invested in CSR might be mutually exclusive with short-term positive NPV project. The promotion of CSR to firms, at least in part, encounters difficulty. Given all these challenges, we still observe lots of firms are moving toward the goal of being CSR. It attracts our interests to look at the potential value or low costs created by the symbol of CSR. We tend to look at three corporate events: 1. CSR vs. Earnings Management in SEOs, 2. CSR vs. Certification Effect in SEOs, and 3. CSR vs. Firm Liquidity, Financial Health, Corporate Governance, seeking to relate relevant benefits with CSR. We hope we can provide the empirical evidence illustrating the benefits of being CSR, so firms not yet implementing CSR will view it as important as maximization of shareholders’ wealth.
Other Identifiers: ntnulib_tp_I0105_04_002
Appears in Collections:教師著作

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