臺灣博碩士論文加值系統

企業社會責任(Corporate Social Responsibility, CSR)已被視為是企業邁向永續經營的關鍵，更開始將CSR視為是一種策略，為策略性企業社會責任(Strategic Corporate Social Responsibility, SCSR)，來做為強化公司競爭優勢的法則。然而，CSR牽涉層面廣泛且複雜，如缺乏系統化之決策評估模式，企業將無法研擬最適公司優先執行的關鍵策略，遑論永續經營之競爭優勢。
故本研究主要目的為建構系統化的決策模式，協助企業研擬優先執行之CSR策略。首先，本研究將透過文獻蒐集與彙整，擬定11項策略性企業社會責任之考量因素，涵括：競爭優勢、企業發展、企業形象、綠化供應鏈、市場及產品差異化、降低環境足跡、員工福利、股東效益、降低經營風險、回應利害關係人訴求及社區福祉等。進而利用決策實驗室法(Decision making trial and evaluation laboratory, DEMATEL)建構出各因素間之關聯性，得以了解企業於評估SCSR考量過程中，對各個因素的偏重程度。據此，作為分析網絡程序法(Analytic Network Process, ANP)之相依關係基礎，結合專家問卷，制定不同因素間之權重值，建構系統化之決策模式架構。最後，輔以實證分析，協助一家電子公司導入本決策架構，研擬最優先執行之CSR策略。針對最佳CSR策略方案選擇過程，「環保與節能」(0.598)成為該案例公司最優先採用之策略性的企業社會責任方案。此結果不僅協助企業了解CSR策略決策過程的考量關鍵層面，並且讓決策者可以透過系統化決策模式，鑑別最適企業優先執行之最佳策略，得以有效提升決策效率，維持永續競爭優勢。

Corporate Social Responsibility (CSR) has been considered as a key to achieve sustainability for an enterprise and a main strategy to enhance its competitive advantage. However, CSR involves too many issues; for one, enterprises may have diminished competitive advantage if they do not have a suitable CSR decision-making mechanism to implement their CSR strategies. Therefore, the purpose of this study is to construct a systematic decision-making model for enterprises to prioritize their CSR strategies in order to achieve sustainability.
In this study, an extensive literature review was conducted, and 11 factors which will affect the implementation of corporate social responsibility were identified; these are competitive advantage, enterprise development, company reputation, greening the supply chain, product and market differentiation, reducing environmental footprint, human resource performance, operational risk, stakeholder demands, and the welfare of the community. An expert questionnaire was administered to explore the interrelations among these 11 factors by using a novel decision-making tool, the Decision Making Trial and Evaluation Laboratory (DEMATEL). After which, the Analytic Network Process (ANP) was adopted to determine the weighting of each criterion for the proposed decision-making model. Finally, a Taiwanese electronics company was selected as the case company to explore the suitability and efficacy of the developed model by testing its proposed CSR actions against the 11 weighted decision-making factors.
Based on the case study, the most important consideration among 11 factors was competitive advantage, and it was followed by enterprise development and company reputation. The most important driving factors was greening the supply chain and followed by reducing environmental footprint and market differentiation. The case company also identified 5 strategies, namely corporate governance and accountability, environmental protection and energy saving, stakeholders involvement, international participation to sustainable development, and social welfare. Among them, the most important strategies are environmental protection and energy saving and stakeholder involvement, and their relative importance weightings are 0.598 and 0.454, respectively. The decision-making model for implementing CSR developed in this study should be able to assist enterprises to identify the considerations for the strategic CSR but also to adopt the most suitable strategies for companies.

摘 要……………………………………………………………………………………i
Abstract……….…………………………………………………………………………ii
誌 謝……….…………………………………………………………………………iiv
目 錄…………………………………………………………………………………...v
表目錄…………………………………………………………………….…………....vii
圖目錄...………………………………………………………………………………..iix
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機與目的 4
1.3 研究範圍與限制 6
1.4 論文結構 7
第二章 文獻探討 8
2.1 企業社會責任 8
2.1.1 企業社會責任之發展 8
2.1.2 企業社會責任定義及內涵 11
2.2 策略性企業社會責任(Strategic CSR) 15
2.2.1 策略性企業社會責任定義與範疇 15
2.2.2企業社會責任之策略性觀點 16
2.2.3 策略性企業社會責任之效益 27
2.2.4 策略性企業社會責任屬性 29
2.2.5 策略性企業社會責任的考量因素 33
2.2.6 策略性企業社會責任評估方式 39
2.2.7 策略性企業社會責任之整合與執行 42
第三章 研究架構與方法 46
3.1 研究流程 47
3.2 研究方法論 48
3.2.1 決策實驗室法(DEMATEL) 48
3.2.2 分析網路程序法(ANP) 54
3.3 選定策略性企業社會責任考量因素 65
3.4 個案研究對象選擇 65
3.5 DEMATEL之研究流程 69
3.6 透過分析網路程序法(ANP)計算各量度權重 70
3.7 結合DEMATEL與ANP之數據計算 79
第四章 研究結果與討論 80
4.1 DEMATEL之因素關連度建構結果 80
4.2 ANP電子產業專家問卷結果分析 88
4.3 小結 102
第五章 結論與建議 105
5.1 研究結論 105
5.2 研究建議與後續研究 106
參考文獻. 108
附 錄. 108
附件 A：DEMATEL專家問卷 116
附件 B：分析網路程序法(ANP)專家問卷 120

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