本文利用2016 至2018 年間台灣上市上櫃之產業資料，探討女性管理階層對提升企業績效與企業社會責任之關聯性。隨著社會型態的改變，越來越多企業重視管理階層性別多樣性，以提升女性的決策參與，除了影響社會責任的投入外，也提高企業未來的收益。本研究管理階層之研究對象為董事長和總經理(CEO)，企業社會責任則參考上市上櫃公司治理評鑑系統之評鑑結果，透過聯立方程組模型作為本次研究之計量分析。實證結果顯示，女性管理者對企業績效與社會責任皆為正向顯著影響，而績效表現與企業社會責任間亦有正向相互關聯性。
Based on the industry data from 2016 to 2018, this paper explores the relevance of female managers in improving firm performance and corporate social responsibility. With the change of social patterns, more and more enterprises attach importance to the gender diversity of management to enhance women's participation in decision-making, which not only affects the investment of social responsibility, but also improves the future earnings of enterprises. The research object of this study is the chairman and the general manager (CEO). The corporate social responsibility is based on the evaluation results of the corporate governance evaluation system of listed and over-the-counter companies, and is used as the measurement analysis of this study through the simultaneous equation group model. The empirical results show that female managers have a positive and significant impact on corporate performance and social responsibility, and there is a positive correlation between performance and corporate social responsibility.
