企業在社會和環境責任方面的行動正在由於全球變化而發展，除了參加舉辦慈善活動和減少對環境影響之外，企業在促進可持續發展方面的方式也極為重要。
大多數先前的研究都集中在與高CSR參與程度相關的價值創造上。然而，這一趨勢現在已開始轉向關注研究和發展企業社會責任參與對財富分配的影響。
本研究的研究動機與目的在於探討台灣企業社會責任對股利政策的影響。基於代理理論和信號理論，由TEJ台灣經濟新報蒐集上市櫃公司2013至2017年的2,942次公司年度觀察以及8個CSR評分構面評估公司的CSR分數，使用最小平方法分析，預期參與企業社會責任較積極之公司支付更高的股利。
這個結果也表明，企業社會責任企業不僅在其財富創造過程中對社會負責，且在創造財富的分配中更是如此。

Corporate actions in social and environmental responsibility are developing due to global changes. In addition to engaging in charitable activities and reducing environmental impact, the way companies are promoting sustainable development is also extremely important. Most of the previous research has focused on value creation associated with high levels of corporate social responsibility (CSR) involvement. However, this trend has now begun to focus on studying and explaining the impact of CSR participation on wealth distribution.
The motivation and purpose of this research are to investigate the impact of Taiwan's CSR on dividend policy. Based on agency theory and signaling theory, using 2,942 annual observations of listed companies from 2013 to 2017 collected by the TEJ Taiwan Economic News as well as 8 CSR Dimension scores to evaluate the company's CSR, the study employed the Least Squares Regression to analyze and showed that companies with a high level of CSR will pay higher dividends.
This result also showed that CSR companies are not only responsible for society in the process of creating wealth, but also in the distribution of wealth creation.

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