企業社會責任隨著世界發展至今已成企業耳熟能詳的議題，但針對企業社會責任方面之執行，對於其所產生的成效在研究上仍不多，故本研究主要針對企業社會責任對於國際併購案(以美國國際併購案例為樣本)於併購後是否對財務績效及經營綜效產生正面影響。本次研究採用文獻分析法及多元迴歸分析，並將兩者結果進行分析與解釋，得出本次研究之看法。文獻分析結果顯示在CSR對於企業併購後財務績效指標並無明顯相關;多元迴歸分析部分以財務比率為依變數；CSR為自變數；競爭性行業虛擬變數、公司治理指數及規模財富表現敏感性為控制變數並做迴歸分析。研究結論表明企業社會責任對營運綜效如總資產報酬率（ROA）、股東權益報酬率（ROE）、純益率及每股盈餘皆有顯著的影響。對財務績效如負債比率、長期資金適合率、比率、流動比率及速動比率皆無顯著的影響，依兩種分析方法結果作判斷後得出本次研究之看法，對於企業社會責任的執行，可能因達成企業不同利害關係人之需求，進一步提高其聲譽，因此將為其帶來較佳之營運綜效，但在財務績效指標的部分結果較為混合，並無明顯相關性，判斷在財務績效的部分無明確影響。

As the world develops, Corporate Social Responsibility (CSR) has become a familiar topic for businesses, but there are still few studies on the efficacy of CSR implementation. This study has investigated whether CSR has a positive impact onthe financial performance and operating results of international mergers and acquisitions (based on a sample of international mergers and acquisitions in the United States) following the merger and acquisition. This study has utilized literature analysis and multiple regression analysis to analyze and interpret the results of the two studies, as well as to provide its conclusion. CSR has no significant correlation with financial performance indicators after mergers and acquisitions, according to the results of a literature review; multiple regression analysis has used financial ratio as the dependent variable; CSR has been considered an independent variable; competitive industry dummy variables corporate governance index and size wealth performance sensitivity have been used as regression control variables. CSR has a significant impact on operational synergies, such as return on total assets (ROA), return on equity (ROE), net profit rate, and earnings per share (EPS) according to the conclusion of the research. There is no significant impact on financial performance indicators like the debt ratio, long-term fund suitability ratio, current ratio, and quick ratio. After evaluating the results of the two methods of analysis, a conclusion has been reached regarding this study. Implementing CSR may further enhance the company’s reputation by satisfying the needs of various stakeholders, resulting in improved operational outcomes. Nevertheless, the results in the section on financial performance indicators are more diverse and less relevant, and the judgment has no discernible impact on the financial performance.

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