Economy & Business, Volume 8, 2014

Résumé: The aim of this research is to verify empirically the kind of sustainable activity that contributes to the long-term profitability of a company. In many previous empirical studies, the conventional corporate social responsibility (CSR) activity of a company has not always correlated with the corporate performance. The stance in relation to conventional CSR activity was often a derivative activity for a company to carry out business. However, sustainable activities may be regarded as a strategy for finding a new market or raising the competitive advantage. In terms of the research methodology, statistical verification was carried out based on the sustainability statement, the various publicity materials and the financial data released by each company. The same conclusion was drawn from the quantitative and qualitative analyses in this research. When private enterprises adopt sustainable activities, unlike a simple redistribution of profits, the consumer value, corporate value and social value are expanded cyclically.