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標題: Exploring the Determinants of Strategic Corporate Social Responsibility: An Empirical Examination
作者: Sui-Hua Yu 
編輯器: Wan-Chen Liang 
關鍵字: strategic corporate social responsibility;product market competition;corporate reputation;customer awareness
A growing number of studies propose that the performance outcomes of Corporate Social Responsibility (CSR hereafter) are dependent upon how firms implement CSR. If firms are able to strategically implement CSR, their CSR engagement will not only improve stockholders’ value, but will also contribute to corporate sustainability. However, research on strategic CSR is still incipient. This study aims to examine the determinants of strategic CSR. Taking firms that have published CSR reports for three consecutive years as research samples, this study finds that product market competition does not significantly affect the level of strategic CSR, while corporate reputation and customer awareness do both have significantly positive impacts on the level of strategic CSR. These results suggest that the motivation of a firm’s engagement in strategic CSR is to respond to external stakeholders’ implicit claims rather than to respond to the external competitive pressure.
Appears in Collections:會計學系所

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