Chen, Fu‐ChiangTebourbi, Imen2020-10-062020-10-0620202021-03Chen, F. -., & Tebourbi, I. (2021). The relationship between business performance, corporate social responsibility, and innovation capital: A case study of Taiwan. Managerial and Decision Economics, 42(2), 360-368.. https://doi.org/10.1002/mde.324001436570https://doi.org/10.1002/mde.3240http://hdl.handle.net/20.500.12519/252This work is not available in the CUD collection. The version of the scholarly record of this work is published in Managerial and Decision Economics (2021), available online at: https://doi.org/10.1002/mde.3240This study investigates the relationship of innovation capital and corporate social responsibility (CSR) with business performance. The sample is from 33 manufacturing companies that won the 2016 Corporate Citizenship Award of CommonWealth Magazine. Empirical analysis result shows that the average technical efficiency (TE) of the 33 corporate citizens is 0.835. Among companies, nine companies are relatively efficient, 24 companies are in scale inefficiency, and 20 companies are in mixed inefficiency. The relationship between the CSR total score and TE fails to reach a significant level, reflecting no significant association between the CSR total score evaluation result and TE value. © 2020 John Wiley & Sons, Ltd.enLicense to reuse the abstract has been secured from John Wiley and Sons and Copyright Clearance Center.ArticleLicense Number: 5405951016787 License date: Oct 11, 2022Copyright : © 2020 John Wiley & Sons, Ltd.