臺灣博碩士論文加值系統

企業的運作對社會以及環境帶來相當大的衝擊，人民希望企業能自律，並付出該有的社會責任，以弭平企業營運所耗費的社會成本；此外，許多國際品牌大廠，甚至開始嚴格要求供應商必須遵守企業社會責任的國際規範，否則將面臨接不到訂單的窘境。在此內外交迫的情況下，企業社會責任自然成為企業不得不正視的課題。而企業善盡社會責任的途徑有很多，「企業慈善」為近年來較為普遍也較受外商及本土企業歡迎的方式。企業可能透過捐款或成立基金會等方式，以幫助企業踐行社會責任。若能將企業慈善與企業專長及經營策略結合，更可稱之為「策略性慈善」，使企業行善的同時，兼顧經濟與社會目標，令企業與社會大眾的利益達到聚合，並進而使企業的慈善行為能更加長久及合理化。本研究在這樣的背景下，針對企業捐資成立的基金會進行調查，試圖了解企業基金會的策略性慈善程度，以及能否將基金會的慈善形象轉化為企業本體的優勢，並進一步探討策略性慈善與企業形象、聲望、利害相關人互動間的關聯性。研究結果發現，企業的策略性慈善行為程度越高，越有助於企業形象、聲望的建立，並有助於企業和其利害相關人間的互動。

Operation of enterprises has brought great impact to the society and the environment. In order to compensate for the cost of the society, people want enterprises to have self-regulate and take social responsibility. Moreover, many of the international corporations begin to ask their suppliers to adhere to the dictate of corporate social responsibility (CSR) in order to continue the partnership. In such circumstances, CSR has become a major issue that enterprises can’t avoid. Enterprises adopt many approaches to CSR. Corporate philanthropy is one of the popular methods and is well-accepted by foreign and local corporations. Through donation and establishment of foundations, corporations can put social responsibility into practice. Strategic philanthropy means that the corporation integrates corporate competencies and charity together. In this way, a corporation can give considerations to both financial and social bottom line at the same time and realize the combination of corporate and public benefit. This will make corporate charity permanent and reasonable. In this thesis, I examine company-sponsored foundations, strategic charity of corporate foundations, and the possibility to turn charitable image of foundations into corporate benefit. Relationship between strategic philanthropy and corporate image, reputation, and interactions with stakeholders is further studied. Results of the research reveal that highly developed strategic philanthropy is helpful for the establishment of corporate image and reputation, and is beneficial for the interactions with stakeholders.

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 2
第三節 研究問題 3
第四節 研究流程 4
第五節 企業慈善的推手---企業基金會 6
第二章 文獻檢閱 10
第一節 企業慈善的理念 10
第二節 策略性慈善 18
第三節 策略性慈善的優勢 24
第三章 研究設計 38
第一節 研究架構 38
第二節 研究假設 39
第三節 研究變項之操作型定義 40
第四節 問卷設計 41
第五節 研究範圍與資料處理 45
第四章 研究結果分析與討論 47
第一節 描述性統計分析 47
第二節 信度與效度檢定 52
第三節 各變數間之相關分析 57
第四節 各變數與企業形象之迴歸分析 60
第五節 各變數與企業聲望之迴歸分析 64
第六節 各變數與企業和利害相關人間互動之迴歸分析 66
第七節 小節 68
第五章 結論與建議 71
第一節 研究發現 71
第二節 實務建議 74
第三節 研究限制及未來研究建議 77
參考文獻 79
附錄一 研究問卷 83

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