| 摘要: | 近幾年隨著食安與環保等問題的發生，導致社會大眾越來越重視企業社會責任的實施。本研究欲探討企業社會責任與企業價值之間的關聯。過去許多研究探討企業社會責任與企業價值，在企業社會責任方面多採用一個整體績效。本研究有別於過去研究，在企業社會責任方面採用「責任管理」、「市場責任」、「社會責任」、「環境責任」四項績效指標。
本研究使用中國企業社會責任研究報告之中國企業的企業社會責任績效，再加上自台灣經濟新報資料庫(TEJ)搜集的企業價值相關變數資料，將這些資料依據Tobin’s Q公式計算出企業價值。以前述之企業社會責任與企業價值資料作為樣本，進行資料探勘技術中的約略集合與決策樹等方法，萃取出兩者間最具影響力之重要變數。實證結果顯示在企業社會責任變數內，影響企業價值之重要變數為環境責任，而在非企業社會責任變數內，影響企業價值之重要變數為負債比率。
In recent years, with the occurrence of food safety and environmental issues, resulting in the community more and more pay attention to the implementation of corporate social responsibility. This study to explore the relationship between corporate social responsibility and firm value. In the past, many studies to explore corporate society Responsibility and firm value, in corporate social responsibility use an overall performance. This study is different from the past studies, in corporate social responsibility use performance indicators for "responsibility management", "market responsibility", "social responsibility", "environmental responsibility".
In this study, the corporate social responsibility (CSR) performance of china firm, which was obtained from RESEARCH REPORT ON CORPORATE SOCIAL RESPONSIBILITY OF CHINA , plus the related variables of the firm value, which was collected from the database of the Taiwan Economic Journal (TEJ), based on Tobin's Q used this variables to calculate the firm value. Take the corporate social responsibility and the firm value as the sample, to do Rough Set and Decision Tree methods of data mining technology, extract the most influential of the important variables between the corporate social responsibility and the firm value. The empirical results show that in the corporate social responsibility variables, an important variable affecting firm value is the environmental responsibility, and in non-corporate social responsibility variables, an important variable affecting firm value is the debt ratio. |
