本研究旨在導入資源基礎理論觀點探討金融控股公司企業社會責任對創造共享價值之關係；本研究採用問卷調查，並以層級迴歸分析進行分析，實證結果指出企業社會責任會顯著正向影響創造共享價值；且導入資源基礎理論後，對企業社會責任與創造共享價值關係具有干擾效果；亦即從資源基礎理論觀點，金融控股公司若能增強內部資源，即可增強企業的核心能力，提升企業社會責任，進一步達成創造共享價值的目標。 The purpose of this study is to introduce the perspective of resource-based theory to explore the relationship between corporate social responsibility of financial holding companies and the creation of shared value. This study uses the questionnaire survey and the hierarchical regression analysis to analyze. The empirical results pointed out that corporate social responsibility will significantly and positively affect the creation of sharing value. After the introduction of resource-based theory, it will interfere with the relationship between corporate social responsibility and the creation of shared value. That is, from the perspective of resource-based theory, if a financial holding company can enhance internal resources, it can enhance the core capabilities of the enterprise to improve the corporate social responsibility. Then, the goal of creating shared value will be achieved.
