本研究主要在探討企業前一期違法遭裁罰後，對於本期投入企業社會責任的影響，考慮到家族企業不同於一般企業經營管理的特性，所以加入家族企業作為調節變數，檢測其是否會因為違法遭裁罰所產生的負面形象，促使該企業願意投入更多資源從事企業社會責任，藉此挽回企業的形象和聲譽。本研究關於企業社會責任的資料取自於天下雜誌的網站，企業遭裁罰的數據和家族企業的資料則取自於台灣經濟新報，選取的樣本時間從2012年2021年。實證結果顯示家族企業對企業前一期違法遭裁罰與企業本期得到天下永續公民獎具有正向的調節效果，此外，家族企業相較於非家族企業，更重視企業社會責任指標中的公司承諾。

This study is mainly to explore the impact of the punishment of the enterprise for violating the law in the previous period on its engagement in corporate social responsibility in the current period. Considering that the family business is different from the general business management characteristics, we add the family business as a regulating variable to detect whether it will have a negative image caused by the punishment of violating the law, so as to promote the enterprise to be willing to invest more resources in corporate social responsibility, so as to restore the image and reputation of the enterprise. The data on corporate social responsibility in this study are from the website of Tianxia magazine, and the data on corporate punishment and family business are from Taiwan economic news. The sample time is from 2012 to 2021. The empirical results show that family businesses have a positive regulatory effect on the punishment of the previous illegal act of the enterprise and the fact that the enterprise has won the world sustainable Citizen Award this period. In addition, family businesses pay more attention to corporate commitment in corporate social responsibility indicators than non family businesses.

1.Ali, A., Chen, T. Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1-2), 238-286.
2.Anderson, R. C., & Reeb, D. M. (2003). Founding‐family ownership and firm performance: evidence from the S&P 500. The Journal of Finance, 58(3), 1301-1328.
3.Armour, J., Mayer, C., & Polo, A. (2017). Regulatory sanctions and reputational damage in financial markets. Journal of Financial and Quantitative Analysis, 52(4), 1429-1448.
4.Arouri, M., & Pijourlet, G. (2017). CSR performance and the value of cash holdings: International evidence. Journal of Business Ethics, 140(2), 263-284.
5.Berrone, P., Cruz, C., & Gomez-Mejia, L. R. (2012). Socioemotional wealth in family firms: Theoretical dimensions, assessment approaches, and agenda for future research. Family Business Review, 25(3), 258-279.
6.Bhattacharya, C. B., & Sen, S. (2004). Doing better at doing good: When, why, and how consumers respond to corporate social initiatives. California Management Review, 47(1), 9-24.
7.Block, J. H., & Wagner, M. (2014). The effect of family ownership on different dimensions of corporate social responsibility: Evidence from large US firms. Business Strategy and Environment, 23(7), 475-492.
8.Bromley, P., & Powell, W. W. (2012). From smoke and mirrors to walking the talk: Decoupling in the contemporary world. Academy of Management Annals, 6(1), 483-530.
9.Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967.
10.Campopiano, G., & De Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms. Journal of Business Ethics, 129(3), 511-534.
11.Capelle-Blancard, G., & Petit, A. (2019). Every little helps? ESG news and stock market reaction. Journal of Business Ethics, 157(2), 543-565.
12.Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96.
13.Dean, D. H. (2004). Consumer reaction to negative publicity: Effects of corporate reputation, response, and responsibility for a crisis event. The Journal of Business Communication (1973), 41(2), 192-211.
14.Delmas, M. A., & Burbano, V. C. (2011). The drivers of greenwashing. California Management Review, 54(1), 64-87.
15.Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.
16.El Baz, J., Laguir, I., Marais, M., & Staglianò, R. (2016). Influence of national institutions on the corporate social responsibility practices of small-and medium-sized enterprises in the food-processing industry: Differences between France and Morocco. Journal of Business Ethics, 134(1), 117-133.
17.Environmental and Financial Performance. Working Paper, Miami University.
18.Friedman, M. (1970). The social responsibility of corporations is to increase its profits. New York Times Magazine, September, 13.
19.Hemingway, C. A., & Maclagan, P. W. (2004). Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.
20.Ihator, A. S. (2004). Corporate communication: reflections on twentieth century change. Corporate Communications: An International Journal.
21.Jean-Marie, C., & Nicolas, S. (2010). What corporate social responsibility reporting adds to financial return?. Journal of Economics and International Finance, 2(2), 020-027.
22.Jira, C., & Toffel, M. W. (2013). Engaging supply chains in climate change. Manufacturing & Service Operations Management, 15(4), 559-577.
23.Kitzmueller, M., & Shimshack, J. (2012). Economic perspectives on corporate social responsibility. Journal of Economic Literature, 50(1), 51-84.
24.Lantos, G. P. (2001). The boundaries of strategic corporate social responsibility. Journal of Consumer Marketing.
25.Latapí Agudelo, M. A., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. International Journal of Corporate Social Responsibility, 4(1), 1-23.
26.Lyon, T. P., & Maxwell, J. W. (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics and Management Strategy, 20(1), 3-41.
27.Marques, P., Presas, P., & Simon, A. (2014). The heterogeneity of family firms in CSR engagement: The role of values. Family Business Review, 27(3), 206-227.
28.Maury, B. (2006). Family ownership and firm performance: Empirical evidence from Western European corporations. Journal of corporate finance, 12(2), 321-341.
29.McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?. Strategic Management Journal, 21(5), 603-609.
30.McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of management studies, 43(1), 1-18.
31.Morf, D. A., Schumacher, M. G., & Vitell, S. J. (1999). A survey of ethics officers in large organizations. Journal of Business Ethics, 20(3), 265-271.
32.Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business Strategy and Environment, 15(5), 296-308.
33.Peters, R., & Mullen, M. R. (2009). Some Evidence of the Cumulative Effects of Corporate Social Responsibility on Financial Performance. Journal of Global Business Issues, 3(1).
34.Polinsky, A. M., & Shavell, S. (2007). The theory of public enforcement of law. Handbook of Law and Economics, 1, 403-454.
35.Schuler, D. A., & Cording, M. (2006). A corporate social performance–corporate financial performance behavioral model for consumers. Academy of Management Review, 31(3), 540-558.
36.Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2), 195-204.
37.Villalonga, B., & Amit, R. (2006). How do family ownership, control and management affect firm value?. Journal of Financial Economics, 80(2), 385-417.
38.Weinberger, M. G., & Lepkowska-White, E. (2000). The influence of negative information on purchase behaviour. Journal of Marketing Management, 16(5), 465-481.
39.Wieser, R. (2005). Research and development productivity and spillovers: empirical evidence at the firm level. Journal of Economic Surveys, 19(4), 587-621.
40.Worek, M. (2017). Mergers and acquisitions in family businesses: current literature and future insights. Journal of Family Business Management.
41.Wu, Y., Zhang, K., & Xie, J. (2020). Bad greenwashing, good greenwashing: Corporate social responsibility and information transparency. Management Science, 66(7), 3095-3112.
42.Zellweger, T. M., & Nason, R. S. (2008). A stakeholder perspective on family firm performance. Family Business Review, 21(3), 203-216.
43.程立民、王信文 (2015)，環境資源不法利得與環境汙染事件判決於環保正義之探究—以高雄半導體廠排放汙染物事件為例。環境與管理研究，第十六卷第二期，頁31-49。
44.曾煌鈞（2017），淺談家族企業之治理。證券暨期貨月刊，第三十五卷第九期，專題三。