台灣汽車產業公司永續效率與獲利效率之研究－以企業社會責任為調節變數

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Title:	台灣汽車產業公司永續效率與獲利效率之研究－以企業社會責任為調節變數 A Study on the Sustainability Efficiency and Profitability Efficiency of Taiwanese Automobile Industry Companies - Using Corporate Social Responsibility as the Moderating Variable
Authors:	何孟潔 HO, MENG-CHIEH
Contributors:	國際企業管理學系碩士在職專班
Keywords:	台灣汽車產業永續效率獲利效率企業社會責任動態網絡差額模型 Taiwan's automobile industry sustainability efficiency profitability effi-ciency corporate social responsibility dynamic network slack-based measure
Date:	2025
Issue Date:	2025-02-24 13:52:57 (UTC+8)
Abstract:	論文提要內容：汽車為重要的民生用品，而汽車排放的廢氣是造成溫室效應的因素之一，在全球倡議企業永續發展的同時，汽車工業產業是否落實企業社會責任，已成為當前課題。本研究運用動態網絡差額模型(Dynamic Network Slack-Based Measure, DNSBM)，對2019年至2022年間14家台灣汽車產業公司的永續效率(sustainability efficiency)及獲利效率(profitability efficiency)進行檢視，希望藉此研究提供決策者在進行企業決策時能落實企業社會責任。研究結果顯示，永續效率指標對台灣汽車產業公司的獲利效率有顯著的正向影響。研究中也發現企業社會責任(Corporate Social Responsibility)對獲利效率具有調節作用。其中，企業社會責任的環境構面對獲利效率呈現負向的顯著影響。此外，交叉項分析結果顯示，當公司重視永續效率與社會因素時，對公司獲利效率也具有負向且顯著的調節作用。企業初期在企業社會責任上高成本的投入，會導致獲利效率的減少，但長期投入可望提升企業的企業社會形象，進而改善其獲利結果。本研究結果建議台灣汽車工業的企業在決策過程中應將企業社會責任各因素納入考量，最終可以提升企業的獲利效率。 Automobiles are an important commodity for people's livelihood, and emissions from automobiles are one of the factors contributing to the greenhouse effect. While the world advocates for sustainable development of enterprises, whether the automo-bile industry has realized its corporate social responsibility has become a current issue. This study uses the Dynamic Network Slack-Based Measure (DNSBM) to examine the sus-tainability efficiency and profitability efficiency of 14 Taiwanese automotive industry companies from 2019 to 2022, it is hoped that this study will provide an opportunity for policy makers to implement CSR in their corporate decision making. The results of the study show that the sustainability efficiency has a significant positive impact on the profitability efficiency of Taiwan's automotive industry. The study also found that CSR has a moderating ef-fect on profitability. Included among these, the environmental component of CSR has a negative and significant impact on profitability. In addition, the cross-term analysis results show that when a company attaches importance to sustainability efficiency and social factors, there is also a negative and significant moderating effect on firm profitability. Initial investment in CSR at a high cost will lead to a reduction in profitability, but long-term investment is expected to enhance the corporate social image of the enter-prise, which in turn will improve its profitability. The results of this study suggest that compa-nies in Taiwan's automotive industry should take the factors of CSR into consideration in their decision-making process, which can ultimately enhance their profitability.
Appears in Collections:	[企業管理學系暨國際企業管理研究所] 博碩士論文

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