本研究以動態網路差額模型 (Dynamic Network Slack-Based Measure, DNSBM) 為研究方法，探討 2018 年至 2022 年間 35家台灣資訊服務業實施企業社會責任對企業的營業績效與獲利績效的影響。在迴歸分析模型中顯示股東權益報酬率與營業績效有顯著的正相關，顯示公司在股東權益報酬率 (ROE) 表現越好，其營業績效越好。企業社會責任 (CSR) 相關指數且落實程度越高，愈有助於提升其 ROE。資產大小與獲利績效有顯著的負向相關，顯示公司的資產越小，其獲利績效越好。且負債比率與獲利績效有顯著的正向相關，顯示公司的負債比率越高，其獲利績效越佳。但企業投入 CSR 中的環境、社會、公司治理 (ESG) 的環境構面有負相關，表示環境投入越多的企業，營業績效越差，短時間會對企業營業績效有損害的可能性。
This study uses the Dynamic Network Slack-Based Measure (DNSBM) as a re-search method to explore the impact of the implementation of corporate social responsibil-ity by 35 Taiwanese information services companies on the business performance and profitability performance of the companies from 2018 to 2022. The regression analysis model shows that return on shareholders' equity has a significant positive correlation with operating performance, indicating that the better a company performs in ROE, the better its operating performance. The higher the corporate CSR related index and the degree of implementation, the more helpful it is to improve its ROE. There is a significant negative correlation between asset size and profit performance, indicating that the smaller the com-pany's assets, the better its profit performance. And there is a significant positive correla-tion between debt ratio and profit performance, which shows that the higher the compa-ny's debt ratio, the better its profit performance. However, there is a negative correlation with the ESG environmental aspect of corporate investment in CSR, which means that the more environmental investment a company has, the worse its operating performance will be, which may damage the company's operating performance in a short period of time.
