科研成果详情

Purpose: The purpose of this chapter is to provide an understanding of the trend of corporate social responsibility (CSR) in Taiwan. It seeks to explore the relationship between corporate governance and CSR from a perspective of developing countries.
Methodology/approach: Using stakeholder theory as an analytical framework, this chapter presents an analysis based on literature review and secondary data on empirical research.
Findings: A company's CSR performance can be regarded as the outcome of the responses to its multiple stakeholders' expectations. Most Taiwanese firms were not actively engaging in CSR activities, from an international standard. On the whole, they also showed that local companies lacked of both internal dimension and external dimension to carry out CSR strategy. From the CSR performance of Taiwanese firms, it was a typical pattern that the management responded to the expectations based on the stakeholders' power.
Research limitations/implications: The chapter does not include the primary data. To improve our understanding of how corporate governance influences CSR, more and detailed research is needed.
Originality/value: This chapter highlights that corporate governance structure significantly influences CSR performance. This also explains the difference in CSR performance of companies between developed and developing countries. Using a stakeholder perspective on corporate governance, CSR performance reflects the typical management intent – voluntary responses to the stakeholders' expectations.