企業社會責任代表著好公司、永續發展的企業品牌及精神，是各國所關注的議題。隨著氣候變化、減碳和碳中和的議題日趨受到重視，因此本研究探討公司的企業社會責任實踐表現對其財務績效的影響。目前關於公司實踐企業社會責任的研究，許多採用報告書的發布、CSR獲獎、永續指數的評選來衡量公司企業社會責任的表現。此外，由於企業品牌價值在行銷領域日益重要，本研究因此探討公司是否發布永續報告書、是否被列入元大臺灣ESG永續ETF基金或道瓊永續發展指數等評估標準，以及這些因素如何影響公司的財務績效和品牌價值。提升品牌價值可以為企業帶來更大的利益。因此，本研究也探討品牌價值在企業財務績效中的作用。本研究使用固定效果迴歸分析，發現企業是否發布永續報告書、是否被列入元大臺灣ESG永續ETF基金或道瓊永續發展指數等評估標準，對其財務績效有顯著的影響。此外，本研究也發現企業實踐社會責任會影響其品牌價值的部分組成要素。最後，本研究發現品牌價值對企業的財務績效有顯著的影響。

This study examines how corporate social responsibility (CSR) practices affect the financial performance and brand value of companies in Taiwan. CSR reflects the good reputation and sustainable development of a company’s brand and spirit, and is a topic of global interest. As climate change, carbon reduction and carbon neutrality become more urgent issues, this study investigates whether publishing CSR reports, receiving CSR awards, or being included in sustainability indices such as Yuanta Taiwan ESG Sustainable ETF Fund or Dow Jones Sustainability Index influence the company’s financial outcomes and brand value. Brand value is an important factor in the marketing field that can bring more benefits to enterprises. Therefore, this study also explores how brand value contributes to corporate financial performance. Using fixed effects regression analysis, this study finds that CSR practices have a significant impact on both financial performance and brand value components. Moreover, this study finds that brand value plays a significant role in enhancing financial performance.

目錄 i
表目錄 iii
圖目錄 v
第一章 緒論 1
第二節 研究動機 3
第三節 研究目的 5
第四節 研究範圍及對象 5
第五節 研究流程 6
第二章 文獻回顧 7
第一節 企業社會責任定義 7
第二節 理論基礎 8
第三節 品牌價值 11
第四節 公司財務績效 15
第三章 研究方法 18
第一節 研究架構 18
第二節 研究假說 19
第三節 研究變數之定義與衡量 21
第四節 研究設計 27
第五節 數據分析方法 30
第四章 數據分析與結果 31
第一節 敘述性統計分析 31
第二節 平均數差異分析 37
第三節 樣本變數之皮爾森(Pearson)相關性分析 39
第四節 實證迴歸模型分析 41
第五章 研究結論與建議 61
第一節 研究結論與發現 61
第二節 研究限制與未來研究建議 63
參考文獻 64
中文文獻 64
英文文獻 66
網路文獻 70

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網路文獻
ESG disclosure gains high attention in Asia Pacific，(2021/11/9)，網址：https://www.bloomberg.com/tc/blog/esg-disclosures-gain-traction-in-apac/
投資最重要的事ESG｜沒有它，台商接不到蘋果與Nike訂單，商業週刊 (2020/08/12)，網址：https://www.businessweekly.com.tw/focus/indep/6002399?utm_source=today.line.me&utm_medium=linetoday&utm_content=bw&utm_campaign=content
日本ESG投資的現況與課題，工商時報(2022/05/23)，網址： https://ctee.com.tw/bookstore/selection/639540.html