The U-Shaped Relationship Between Corporate Social Disclosure and Corporate Performance: Evidence from Taiwan’s Electronics Industry

Chin-Shien Lin (), Ruei-Yuan Chang () and Dang Van Thac ()
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Chin-Shien Lin: National Chung Hsing University
Ruei-Yuan Chang: Providence University
Dang Van Thac: National Chung Hsing University

Chapter Chapter 99 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 935-943 from Springer

Abstract: Abstract This study investigates the corporate social disclosure (CSD) of the electronics industry in Taiwan and examines the relationship between corporate social responsibility disclosure and corporate economic performance. The annual reports of 600 out of 929 companies on the Taiwan Market Observation Post System and in the Taiwan Economic Journal database in 2009 were hand-collected. The results reveal the practice of corporate social responsibility disclosure in Taiwan’s electronics industry. More specifically, this paper finds that the relationship between corporate social responsibility disclosure and corporate economic value-added is best illustrated by the U-shaped curve. On the one hand, the findings of this study help to build knowledge of corporate social responsibility in Taiwan’s business companies. On the other hand, the results of this study somewhat explain the inconsistent findings of the relationship between corporate social responsibility disclosure and corporate performance in the previous literature. This study provides important implications for both academics and practitioners.

Keywords: Corporate social disclosure; Economic value-added; U-shaped; Content analysis (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38391-5_99

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DOI: 10.1007/978-3-642-38391-5_99

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