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The objective of this article is to explore the relationship between corporate social performance (CSP) and corporate financial performance (CFP) of firms in Taiwan, as the empirical evidence of Taiwan firms is scarce.

This paper studies the empirical relation between CSP and CFP using a sample of 71 Taiwan-based companies during 2005-2011. CSP data are a composite of two Taiwan’s CSP ratings, and CFP data are retrieved from Taiwan Economic Journal database. Two control variables, R&D investment (R&D) and industry type (IND), are included in our models. The multiple regression is used as a statistical analysis tool.

Our findings indicate a significantly positive CSP–CFP relationship of firms in Taiwan. Furthermore, our study reveals that the CSP in the non-manufacturing sector is more highly related with CFP than the case in the manufacturing sector in Taiwan.

First, Our findings are consistent with the majority of recent research and are supported by the stakeholder theory. The paper argues that Taiwan firms should incorporate CSP into their business strategies for improving their competitive advantages. Second, our findings argue that Taiwan firms in the manufacturing sector should learn the best CSP practices from firms in the non-manufacturing sector to maintain and enhance their sustainability. Third, this paper extends the subject study of Taiwan scenario, and it is the first paper combining two CSP local ratings as the proxy for the CSP measure.

This study attempts to list and rank the necessary skills required of a global logistics professional based on objective evaluations from industry.

This paper adopts a novel mixed‐methods approach using elements of concept mapping (brainstorming, multi‐dimensional scaling, cluster analysis), and link analysis. Concept mapping through repeated brainstorming by industry practitioners helps to summarize the key skill required of an effective global logistician. The multidimensional scaling method and cluster analysis support the classification and weighting of the capabilities into nine clusters. Link analysis helps to evaluate the significance of the results and addresses the gap between industry and academic perceptions of the existing global logistics curriculum in Taiwan.

In dealing with globalization, a logistician needs to be able to integrate, communicate, and analyze from an international perspective, perform financial analysis, maintain good industry and customer relations, exhibit strong people skills, stay healthy, and understand laws and regulations. Significant differences exist between industry practitioners and educators. The former believe that cross‐functional marketing skills are critical and emphasize the importance of risk and financial management. In contrast, logistics educators consider the traditional logistics management skills, such as demand forecasting, sourcing, planning, and system integration, as key priorities.

There is room for research and theory on how to narrow the mismatch between the current logistics curricula in academia and practical requirements. Different pedagogical strategies and techniques can be further investigated to orchestrate an effective and balanced global logistics management course. One research limitation arises from the sample which is confined to Taiwan. Thus, the authors' findings may be constrained by local and cultural influences. Future research could extend to a large‐scale multi‐country data collection and analysis to reduce the possibility of cultural and context bias.

Arming students with such important but diverse global logistics skills presents a challenge for logistics educators who need to find the right balance between breadth and depth of the modules. Educators and practitioners need to work closely together to co‐design and adapt the logistics curricula for a rapidly changing global environment. This will help to shorten the last stage from the classroom to the workplace by keeping abreast of the changes in industry and produce relevant logisticians without compromising on rigour.

The results provide a reference for educators keen on blending logistics education course design with practitioner inputs, to better develop global logistics capabilities. It also provides a reference to help prioritize what skills are important to be taught jointly in a module.

The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility.

This research adopts the DEA method through a four‐step analysis to examine inter‐industry differences in terms of operational efficiency with environmental consideration. The sample comprises 32 Japanese firms from three different industries listed in the Tokyo Stock Exchange between 2001 and 2006.

The results indicate a positive correlation with statistical significance in terms of a firm's environmental conservation cost, net income and economic benefit of environmental conservation for the three Japanese industries. In addition, the relationship among a firm's environmental conservation cost, CO₂ emission reduction and total CO₂ emission are positively correlated but without significance. In particular, business operational efficiency integrating social responsibility for anti‐global warming initiatives ( = total CO₂ emission level) could be applied to distinguish differences in terms of operational efficiency among industries.

Japanese firms adopt a voluntary environmental disclosure; therefore this study is constrained by the availability of long‐term data.

This study enables environmentally conscious investors and fund managers to distinguish the operationally efficient industries when taking environmental performance into account.

The study is a novel attempt to analyze inter‐industry differences in terms of operational efficiency when considering environmental conservation through the DEA method using a four‐step analysis.