近十多年來，國內外爆發一連串企業醜聞。企業高層透過資產掏空之不當手法，造成企業倒閉，傷害投資大眾權益，加上日益嚴重的全球氣候異常現象，使企業社會責任議題益受社會大眾重視。企業體認到，在追求利潤的同時，須對社會與環境負起責任，才能為企業創造永續競爭優勢。有鑑於此，本研究以台灣電子業上市櫃公司為研究對象，嘗試採用公開資訊建立一個新的企業社會責任績效評等方式，並使用主成份分析法萃取社會責任指標分數，探討企業社會責任績效與財務績效間之關係，並驗證獨立董事之調節效果。研究發現：(1)企業社會責任績效與企業財務績效具有正向顯著關聯性；(2)獨立董事席次比愈高，愈可提升企業社會責任績效與企業財務績效間之正向關係。 In recent years, a series of corporate scandals were frequently reported on media. These scandals lead to business failures and let investors suffer tremendous financial losses. Global warming alarms more and more companies to pay attention to the issue of CSR. Therefore, this study examines the relationship between corporate social responsibility performance and financial performance, and the moderating effect of independent directors. Samples were gathered from listed and OTC companies of Taiwan’s electronic industry and using principal component analysis (PCA) to create the social responsibility index score. The empirical results indicate that: (1) corporate social responsibility performance has a statistically significant positive relation with financial performance; (2) the ratio of independent directors on board of directors has positive moderating effect on the relationship between corporate social responsibility performance and financial performance.
