Discussion on the Relevance of Factors Affecting the Award of Corporate Social Responsibility Report

Abstract

Discussion on the Relevance of Factors Affecting the Award of Corporate Social Responsibility Report Tong-Hsing Lu Hsuan-Chu Lin Graduate Instiute of Finance National Cheng Kung University SUMMARY The use of Corporate Sustainability Report to assess the performance of business performance has become an international trend In this study selected well-known domestic organizations announced that they have won 509 awards in the past five years and the same industries and similar scales and whether they violated environmental laws social care corporate governance and other related laws and regulations and whether the company's net profit continued to grow Represents the actual performance of the company's environmental social and economic aspects and analyzes and compares it with Logistic regression According to the research results except for the environmental aspects there is a negative correlation between the other social care corporate governance and net profit growth especially in the financial project - net profit growth is very significant it can be seen that the company still puts the profit and loss in the primary project Keywords：Corporate Sustainability Report;Logistic regression INTRODUCTION Driven by international trends and the government Corporate Sustainability Report are showing multiple growth each year Therefore the report has become another choice for the public to judge the company's operating performance This study selects the list of winners in the past five years through well-known domestic organizations and compares them with unwinned companies to find out the influencing factors of the company's awards MATERIALS AND METHODS This study represents whether the company violates environmental social care corporate governance and other related laws and regulations and whether the company's net profit continues to grow It represents the actual performance of the company's environmental social and economic aspects and is logically regression Analyze and compare RESULTS AND DISCUSSION According to the research results except for the environmental aspects the other social care corporate governance and net profit growth are negatively correlated especially in the financial project - the net profit growth is very significant so that the company still puts the profit and loss in the primary project CONCLUSION The Corporate Sustainability Report can complement the traditional financial statements However the Enterprise Sustainability Report has only begun to develop in recent years Therefore the relevant data compilation methods and data are not yet mature Therefore it is not only possible to assess the non-financial performance of the enterprise Whether you win a prize through the Social Responsibility Report you should have an in-depth understanding of the sources of data and the meaning behind it

Date of Award	2019
Original language	English
Supervisor	Hsuan-Chu Lin (Supervisor)