The Relationship Between Corporate Integrated Performance and Financial Performance - A Case Study of Labor Issues
| Autor: | Gi-Hsien Chiu, 邱繼賢 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 Many scholars conducted researches and discussions about the correlations between the corporate social responsibility (CSR) and corporate financial performance. In spite of different results, such two factors generally present a positive correlation. In view of this issue, the domestic scholars mostly measured the performance correlations between two groups via the differentiation of the valued CSR group and the unvalued CSR group, T-test of independent samples, analysis of variance and other comparison methods. Considering that the integral performance reporting has been gradually valued by enterprises both at home and abroad, SAP, the biggest software supplier in Europe launches a set of evaluation tool for integral performance which directly measuring the correlation between the integral performance and the financial performance via the linear regression approach. Based on the working background of researchers, the study further discusses the correlation between the integral performance and the financial performance through the linear regression approach for major aspects of the integral performance in relation to labor rights, such as salary, labor-hour, other labor conditions (e.g., labor contract), health and safety management, health and safety facilities and other issues, as well as financial performance including Tobin’s, ROE andROA. The study collects constituent stocks of Top 100 enterprises with high salaries and the relevant data of the integral performance and the financial performance regarding labor issues for 43 seasons in total from the first season in 2006 to the third season in 2016, published by the TWSE. After undertaking seasonal analysis, it is found that the service industry and the traditional manufacturing industry generally present significant negative relationships against the regulatory compliance of labor standard, with the service industry particularly remarkable for the salary part and the traditional manufacturing industry for the labor-hour part. In addition, the IT industry presents a positive relationship against the regulatory compliance of various labor laws, especially for labor and labor-hour. If carried out the classification analysis of laws, the regulatory compliance of various labor decrees will consequently exert a more significant influence for financial performance of domestic enterprises at present, compared with that of the occupational health and safety. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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