本研究結果發現，企業社會責任有助於經營績效的發展，同時分別對於環境敏感性產業及家族企業研究發現皆有以上相同效果。本研究認為企業應擁有對社會責任的認知與行動，透過承擔相應的社會責任，不僅可以實現其企業自身的經濟效益，同時也能獲得社會效益，促進企業的永續發展及競爭優勢。
In a highly globalized world economy, economic growth not only of the enterprise to enhance their economic strength, but also bring welfare for the community, but while also caused of is environmental pollution, product quality, and social security issues; Corporate Social Responsibility (CSR) issues for years, however, in the world has been a lot of research and framework, and enterprise class required operating performance has also attached great importance to the growth of social responsibility development potential and actively integrating social responsibility into policy agendas.
This study based on 2009-2011 commonwealth excellence in CSR for the study sample, to investigate corporate implementation of social responsibility activities and the return on assets (ROA) and Tobin's Q value performance measurement; as well as analyze environmental sensitive industries and the family business enterprise features in operating performance.
The study found that corporate social responsibility is to help the development of company operating performance, while respectively for environment sensitivity industry and the family enterprise research found is has above same effect, this research inferences sound corporate governance system to make a complete mechanism for corporate social responsibility towards modern society is morally obligations, are also considered to enhance the competitiveness of the company’s strategy, the more contribution to society contribute more to increase stakeholder and investor trust and support of its links with the operating performance.
