Evaluation of Taiwan's IC industry production and market efficiencies under the consideration of corporate social responsibility

Tai‐Yu Lin, Hsiao‐Wen Chiang, Yung‐Ho Chiu, Tzu‐Han Chang and Chung‐Tzer Liu

Business Ethics, the Environment & Responsibility, 2025, vol. 34, issue 4, 1621-1641

Abstract: Taiwan has a complete semiconductor industry chain and is important in global semiconductor manufacturing. In addition to considering operational conditions, companies have also attached importance to corporate social responsibility (CSR) in recent years. This research thus takes 60 integrated circuit (IC) companies in Taiwan as a research sample and adopts the Meta Two‐stage dynamic RDM DDF (range directional model directional distance function) under an exogenous CSR model to explore their market stage efficiency and production stage efficiency. This study aimed to analyze whether incorporating a company's CSR performance into performance evaluations affects the production and profitability efficiency of Taiwanese IC companies. The findings are as follows: Most IC companies practice CSR and demonstrate good CSR performance. The market stage efficiency and production stage efficiency of the IC packaging and testing group are better than those of other groups.

Date: 2025
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https://doi.org/10.1111/beer.12728

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Persistent link: https://EconPapers.repec.org/RePEc:wly:buseth:v:34:y:2025:i:4:p:1621-1641

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