企業社會責任是否可以提高公司績效？此一議題長久以來，無論是實務界或學術界的研究結果並不一致。因此本研究採用汪瑞芝及李佳駿(2019)所建構之企業社會責任綜合指標為依據，以 2014 年味全食安醜聞事件作為事件日期，抓取前後二年(2012-2016 年)之台灣食品工業上市櫃公司為研究象，欲探討企業投入企業社會責任程度高低遇到競爭者發生醜聞事件時，對於其公司財務績效之關聯性。
本文的研究結果如下，高企業社會責任公司在面臨競爭者遇到醜聞事件衝擊時能有助提升銷售量與股價表現，因為消費者集體抵制公司無良行為很快反應在銷售量表現，故高社會責任企業的銷售量績效表現顯著優於低社會責任企業，且消費者健康意識抬頭，越來越關注食安健康議題，若企業爆發食安風暴，會重創消費者信心，拖累整體消費市場，進而衝擊股價重挫。然而由於企業在實施企業社會活動時，必須承擔企業社會責任所產生的成本，也因此造成企業利潤減少、獲利下降，導致企業的損失。

網站
中華民國企業永續發展協會，網址：http://www.bcsd.org.tw/about/history。
天下雜誌，CSR 天下企業公民，網址：http://topic.cw.com.tw/csr/。
遠見雜誌，CSR 企業社會責任獎，網址：http://www.gvm.com.tw/CSR/index。

中文文獻
汪瑞芝、李佳駿(2019)。企業社會責任對避稅行為之影響。證券市場發展季
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池祥萱、繆文娟、莊瀅臻(2014)。企業社會責任對於公司財務績效之影響是雙面刃嗎? 來自全球500大公司的證據。管理學報，31(1)，1-19。
池祥麟、陳庭萱(2004)。銀行業企業社會責任之探討。台灣金融財務季刊，5(2)， 111-127。
池祥麟(2017)。企業社會責任-行為財務學的觀點。證券市場發展季刊，29(4)，63-104。
沈中華、張元(2008)。企業的社會責任為可以改善財務績效嗎?-以英國FTSE社會責任指數為例。經濟論文，36(3)，339-385。
陳庭萱、何瑞鎮、林玉婷(2016)。企業社會責任對長短期股價的影響-以台灣銀行業為例。證券市場發展季刊，28(4)，129-169。
詹場、柯文乾、池祥麟(2016)。CSR能為公司經營策略帶來什麼好處?一來自世界頂級學術期刊之證據。商略學報，8(2), 77-86。

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