The Relationship of Employee Compensation and Performance-The Moderating Effect of Corporate Social Responsibility

Autor: Bing-Han Tsai, 蔡秉翰
Rok vydání: 2014
Druh dokumentu: 學位論文 ; thesis
Popis: 102
This study examine the impact of compensation and corporate social responsibility on performance. Sample was obtained from Taiwan’s companies between 2005 and 2012. Empirical results shows: (1) compensation has a significant positive relation with employee productivity, turnover and corporate financial performance;(2) corporate social responsibility has a significant positive moderating effect between compensation and employee productivity;(3) corporate social responsibility has a significant negative moderating effect between compensation and employee turnover, corporate financial performance. Empirical results of this study indicates that companies can increase employee compensation by further enhancing employee productivity and corporate financial performance, but not reducing employee turnover. It shows that companies must be in employee’s shoes, listening to employee’s voice, not only giving the monetary incentive. In addition, fulfilling social responsibility improve compensation for employee productivity and employee turnover. Empirical results also find that fullfilling corporate social responsibility would reduce employee compensation positive impact on corporate financial performance, companies must fulfill social responsibility, by choosing the most urgent dimension of its industry characteristics to maximize the effect and avoid the waste of financial resources.
Databáze: Networked Digital Library of Theses & Dissertations