現今全球三大趨勢為：全球化、科技化及氣候變遷，各國紛紛訂定減碳目標以響應全球永續願景，台灣企業近年也逐漸重視此類議題。但企業投入大量的資金發展企業社會責任，對企業的績效是否有加乘的效果？而企業社會責任成效較好的公司，是否就能吸引更多優秀人才加入，進而提升企業績效？本研究為瞭解企業社會責任與組織績效的關聯性，透過次級資料的收集分析，獲得以下研究發現：
1.企業社會責任對組織績效有顯著正相關。
2.企業社會責任對人力資本有顯著正相關。
3.人力資本對組織績效有顯著正相關。
4.人力資本會中介企業社會責任對組織績效的關係。
最後，本研究就企業社會責任成效對組織績效的影響進行討論與提出建議，包括：企業應長期關注並投入社會參與相關議題，並以提升社會福祉為目的；積極推動並履行企業社會責任，吸引更多優秀人才，提升企業人力資本。最後建議政府加速推動企業社會責任報告書的施行。

The three major trends in the world today are globalization, technology and climate change. Countries have set carbon reduction targets in response to the global sustainability vision. Taiwanese companies have gradually paid attention to these issues in recent years. However, if a company invests a lot of money to develop corporate social responsibility, will it have a multiplier effect on the performance of the company? Can companies with better corporate social responsibility attract more talents to join in and improve corporate performance? In order to understand the relationship between corporate social responsibility and organizational performance, this study obtained the following findings through the collection and analysis of secondary data:
1. Corporate social responsibility has a significant positive correlation with organizational performance.
2. Corporate social responsibility has a significant positive correlation with human capital.
3. Human capital has a significant positive correlation with organizational performance.
4. Human capital will mediate the relationship between corporate social responsibility and organizational performance.
Finally, this study discusses and puts forward suggestions on the impact of corporate social responsibility on organizational performance, including: companies should pay attention to and invest in social participation-related issues for a long time, and aim to improve social well-being; actively promote and fulfill corporate social responsibility, attracting More outstanding talents, improve the human capital of enterprises. Finally, it is suggested that the government should speed up the implementation of the CSR report.

論文審定書 i
中文摘要 ii
英文摘要 iii
目錄 v
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第二章 文獻探討 4
第一節 企業社會責任 4
第二節 組織績效 10
第三節 人力資本 13
第四節 企業社會責任、人力資本與組織績效 15
第三章 研究一：企業社會責任獲獎次數的影響 19
第一節 研究架構與假設 19
第二節 研究樣本 21
第三節 研究變項 22
第四節 結果分析 26
第四章 研究二：企業社會責任構面向度的影響 40
第一節 研究架構與假設 40
第二節 研究樣本 42
第三節 研究變項 43
第四節 結果分析 45
第五章 討論與建議 60
第一節 研究結果 60
第二節 研究討論 62
第三節 研究限制 64
第四節 研究建議 65
參考文獻 67

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