本研究在於檢測高階管理者異常酬勞與企業社會責任履行之關聯性，研究對象為中國企業，實證期間從2009至2012年。實證結果發現，高階管理者異常酬勞絕對值與企業社會責任履行績效呈正向關係，顯示高階管理者領取超額酬勞愈多或酬勞被低付愈嚴重之公司，其企業社會責任表現成效愈佳。此結果隱含，當高階管理者領取優渥酬勞時，會傾向透過社會責任之履行，以爭取社會認同；另外，當高階管理者酬勞被低付時，也會激發其透過社會任履行，提升公司社會形象。
This study aims to examine the relationship of abnormal management compensa-tion with the performance of fulfilling corporate social responsibility. To address this issue, China’s listed companies are used in the study and the investigation period co-vers from 2009 to 2012. Our findings show that the absolute value of abnormal man-agement compensation is positively associated with the performance of fulfilling corporate social responsibility, indicating that firms better fulfil social corporate re-sponsibility either when their CEOs are highly overpaid or when underpaid. The re-sults imply that managers have a tendency to maintain better social relations through fulfilling social responsibility when they are overly paid or underpaid.
