本研究在於探討經營策略對企業社會責任實施績效之影響，研究期間為2017至2021年，研究對象為台灣非金融產業上市(櫃)公司。實證結果指出，經營策略對企業永續發展構面有不同之影響。其中，策略分數對環境績效與社會績效呈正向影響，表示採用進取策略之公司，在永續發展環境及社會責任構面上表現較佳。而策略分數與治理績效呈負向關係，顯示採用進取策略之公司，治理績效較差。
This study examines the impact of business strategy on the performance of corporate social responsibility (CSR) using non-financial firms trading in the Taiwan Stock Exchange in the period from 2017 to 2021. The results show that business strategy impacts the performance of CSR components in different ways. Specifically, strategy score is positively associated with environmental performance as well as social performance, indicating that firms adopting aggressive strategy (prospectors) outperform others in terms of environmental and social responsibilities. On the contrary, strategy score is negatively associated with governance performance, suggesting that prospectors have poorer performance in the aspect of corporate governance.
