經過這幾年來的推廣，社會大眾及公司行號已經逐漸接受企業（CSR, Corporate Social Responsibility）的觀念，亦即企業除了追求獲利與盈餘之外，更應為社會做出貢獻，改善員工及家庭、社區與社會的生活品質。CSR的重點在於表達企業的當責性（Accountability），關切企業對於利害相關者關切議題的回應與責任履行。
已編製CSR報告的上市櫃企業，其連續3年每股盈餘（EPS, Earning Per Share）皆優於大盤，這些自願編製CSR報告的企業平均EPS高達2.93元，顯示編製CSR報告，並不如一般外界想像，可能產生額外成本而影響到財務表現。反而是自願編製CSR報告的企業，將社會責任視為營運的環節之一，不僅有較佳的財務表現，同時也兼顧對社會與環境的影響，實踐永續經營的商業策略。
After years of promotion, the public and companies have gradually accepted the concept of Corporate Social Responsibility (CSR), which means that in addition to pursuing profits and surpluses, companies should contribute to society and improve the quality of life of employees and their families, communities, and society. The key point of CSR is to express the accountability of the company and to be concerned with the company’s response to stakeholder concerns and fulfillment of responsibilities.
For listed companies that have compiled CSR reports, their earnings per share (EPS) for three consecutive years are better than the broader market. The average EPS of these companies that voluntarily prepare CSR reports is as high as 2.93 yuan, indicating that the preparation of CSR reports is not as good as the general public. Imagine that there may be additional costs that affect financial performance. Instead, companies that voluntarily prepare CSR reports regarding social responsibility as one of the operations. They not only have better financial performance, but also take into account the impact on society and the environment, and practice sustainable business strategies.
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