歐盟委員會（European Union，簡稱EU）於 2009 年對企業社會責任（Corporate Social Responsibility，簡稱CSR）的定義指出，CSR 是“公司在自願的基礎上，將社會和環境問題納入其公司營運，以及與利益相關者互動的概念”，故在家族企業重視永續發展為基礎上，探討家族企業對企業社會責任績效的影響。本研究採用 2020 年臺灣證券市場之上市公司為研究對象，以順序羅吉斯迴歸（ordinal logistic regression）進行迴歸估計，控制公司規模、公司年齡、資產報酬率及產業別後，實證結果顯示國內上市的家族企業，在企業社會責任的績效，並未高於或低於非家族企業。另外，將樣本切割為「大規模和小規模」、「年齡小和年齡大」、「獲利能力低和獲利能力高」及「科技和非科技業」等四組子樣本分別檢驗，均未發現到家族企業對企業社會責任績效的影響。

In 2009, the European Union definition of CSR states that CSR is “a concept whereby companies integrate social and environmental concerns in their firm operations and their interaction with their stakeholders on a voluntary basis”. Based on the family business’s emphasis on sustainable development, it discusses the impact of the family business on corporate social responsibility performance. This study uses the listed companies in the Taiwan stock market in 2020 as the research sample, and uses ordinal logistic regression for regression estimation, controlling for company size, company age, return on assets and industry. The empirical results show that the corporate social responsibility performance of domestic listed family companies is indifferent from that of non-family businesses. In addition, I split the sample into four sub-samples: "large and small", "young and old", "low profit and high profit", and "tech and non-tech". The results show that corporate social responsibility performance is not related to family ownership.

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