Financial performance and corporate social responsibility: Empirical evidence from Taiwan

Lin Lin; Pi Hsia Hung; De Wai Chou; Christine W. Lai

doi:10.1016/j.apmrv.2018.07.001

Financial performance and corporate social responsibility: Empirical evidence from Taiwan

Lin Lin
, Pi Hsia Hung
, De Wai Chou
, Christine W. Lai^*

^*此作品的通信作者

研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

68 引文斯高帕斯（Scopus）

摘要

This study, using data provided by CSRHub, examines the effect of CSR dimensions on the financial performance of firms in Taiwan. Specifically, we examine whether CSR in employment exhibits a signaling effect and results in financial benefits to firms in Taiwan. We find that allocating resources to diversity, labor rights, treatment of unions, compensation, benefits, training, health, and worker safety can be beneficial to a firm's value creation. Using sustainability ratings by CSRHub, we are able to cover a broader range of companies in size, geography, and industry type than those previously studied.

原文	英語
頁（從 - 到）	61-71
頁數	11
期刊	Asia Pacific Management Review
卷	24
發行號	1
DOIs	https://doi.org/10.1016/j.apmrv.2018.07.001
出版狀態	已發佈 - 2019 3月

UN SDG

此研究成果有助於以下永續發展目標

SDG 12 負責任的消費與生產

ASJC Scopus subject areas

商業與國際管理
策略與管理

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10.1016/j.apmrv.2018.07.001

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title = "Financial performance and corporate social responsibility: Empirical evidence from Taiwan",

abstract = "This study, using data provided by CSRHub, examines the effect of CSR dimensions on the financial performance of firms in Taiwan. Specifically, we examine whether CSR in employment exhibits a signaling effect and results in financial benefits to firms in Taiwan. We find that allocating resources to diversity, labor rights, treatment of unions, compensation, benefits, training, health, and worker safety can be beneficial to a firm's value creation. Using sustainability ratings by CSRHub, we are able to cover a broader range of companies in size, geography, and industry type than those previously studied.",

keywords = "Asia, CSRHub, Corporate social responsibility, Financial performance, Taiwan",

author = "Lin Lin and Hung, \{Pi Hsia\} and Chou, \{De Wai\} and Lai, \{Christine W.\}",

note = "Publisher Copyright: {\textcopyright} 2018 College of Management, National Cheng Kung University",

year = "2019",

month = mar,

doi = "10.1016/j.apmrv.2018.07.001",

language = "English",

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AU - Chou, De Wai

AU - Lai, Christine W.

PY - 2019/3

Y1 - 2019/3

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AB - This study, using data provided by CSRHub, examines the effect of CSR dimensions on the financial performance of firms in Taiwan. Specifically, we examine whether CSR in employment exhibits a signaling effect and results in financial benefits to firms in Taiwan. We find that allocating resources to diversity, labor rights, treatment of unions, compensation, benefits, training, health, and worker safety can be beneficial to a firm's value creation. Using sustainability ratings by CSRHub, we are able to cover a broader range of companies in size, geography, and industry type than those previously studied.

KW - Asia

KW - CSRHub

KW - Corporate social responsibility

KW - Financial performance

KW - Taiwan

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VL - 24

SP - 61

EP - 71

JO - Asia Pacific Management Review

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IS - 1

ER -

Financial performance and corporate social responsibility: Empirical evidence from Taiwan

摘要

UN SDG

ASJC Scopus subject areas

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