The Relationship between Corporate Social Responsibility and Compensation Level of Non-supervisor Employees

Abstract

To understand the relevance of corporations enacting corporate social responsibility (CSR) to the compensation levels of non-supervisory employees this study analyzed the 2018 data on non-supervisory employee compensations published by listed companies in order to discover through empirical analysis the fact that companies commended and awarded for effective corporate social responsibility (CSR) do take care of their non-supervisory employees and correspondingly give compensations that are above reasonable levels The empirical results confirmed that companies commended for effective corporate social responsibility (CSR) give higher compensations to their non-supervisory employees indicating a significant positive effect In addition this study discovered that companies with comparatively good CSR performance can better respect the rights of employees share with them the companies' profits and increase their compensation levels This study further explored the relationship between corporations publishing higher quality CSR reports and the average compensation levels of their employees intending to discover through empirical analysis that when corporations publish higher quality CSR reports they also provide their employees better benefits and award non-supervisory employees with higher compensation levels However the analysis in this study did not confirm a relationship between higher quality CSR reports published by corporations and the compensation levels of their non-supervisory employees

Date of Award	2020
Original language	English
Supervisor	Chaur-Shiuh Young (Supervisor)