https://scholars.lib.ntu.edu.tw/handle/123456789/608023
標題: | Employee satisfaction, corporate social responsibility and financial performance | 作者: | Chang C.-H HSIOU-WEI W. LIN Tsai W.-H Wang W.-L Huang C.-T. |
關鍵字: | Corporate social responsibility;Employee turnover;Mediation effect;corporate social responsibility;correlation;financial system;manufacturing;performance assessment;Taiwan | 公開日期: | 2021 | 卷: | 13 | 期: | 18 | 來源出版物: | Sustainability (Switzerland) | 摘要: | This study explores the extent to which employee turnover, a proxy variable to employee loyalty, helps mediate the relationship between Taiwanese firms’ corporate social responsibility (CSR) performance and financial outcome. The results show that a firm’s CSR performance is negatively correlated with employee turnover and turnover variability, and moreover, employee turnover is negatively correlated with a firm’s financial performance. The result is especially noteworthy for studies regarding Taiwanese companies since quite a few of them are original equipment manufac-turers (hereafter also referred to as OEMs), of intermediate goods. For the sample firms, although the contribution of social responsibility appears to have insignificantly direct benefit on financial performance, we document that the extent to which CSR conducts influence on long-term financial outcomes may be moderated and mediated by employee enthusiasm. ? 2021 by the authors. Licensee MDPI, Basel, Switzerland. |
URI: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114702863&doi=10.3390%2fsu13189996&partnerID=40&md5=90c8684e9f48fa5bd8ac3f97afdcf265 https://scholars.lib.ntu.edu.tw/handle/123456789/608023 |
ISSN: | 20711050 | DOI: | 10.3390/su13189996 |
顯示於: | 國際企業學系 |
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