本研究運用動態網絡差額模型(DNSBM)，探究2019至2022年間，能源產業中企業社會責任(Corporate Social Responsibility, CSR)在環境、社會和公司治理因素對經營績效的影響。本研究涵蓋台灣地區主要的能源企業，藉由分析這些企業的永續效率(Sustainability Efficiency) 及獲利效率(Profitability Efficiency)，深入了解CSR指標對企業經營成效的具體作用。研究結果揭示，高度重視CSR的企業在能源產業中顯示出更佳的獲利效率。特別是，在環境構面和社會構面表現突出的企業，其獲利能力相對較強。此外，本研究也發現當企業同時注重永續發展和環境因素時，這些因素會對企業的獲利效率產生正面的影響作用。
This study uses the Dynamic Network Slack-Based Measure (DNSBM) to explore the impact of corporate social responsibility (CSR) in the energy industry on environ-mental, social, and corporate governance factors on business performance from 2019 to 2022. This study covers major energy companies in Taiwan. By analyzing the sus-tainability efficiency and profitability efficiency of these companies, we gain an in-depth understanding of the specific role of CSR indicators on corporate operating results. Research results reveal that companies that attach great importance to CSR show better profitability efficiency in the energy industry. In particular, companies with outstanding performance in environmental and social aspects have relatively strong profitability. In addition, this study also found that when companies pay atten-tion to both sustainable development and environmental factors, these factors will have a positive impact on the company's profitability.
