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研究生:蕭怡真
研究生(外文):I-chen Hsiao
論文名稱:企業綠色實務與組織績效之關係研究--以企業社會責任之態度為干擾變項
論文名稱(外文):A Study on the Relationship between Corporate Green Practices and Organizational Performance:Corporate Social Responsibility as a Moderator
指導教授:劉基全劉基全引用關係阮金祥阮金祥引用關係
指導教授(外文):Chi-chuan LiuChin-hsiang Juan
學位類別:碩士
校院名稱:東吳大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:72
中文關鍵詞:企業綠色實務企業社會責任階層迴歸分析
外文關鍵詞:Corporate environmental practicesCorporate social responsibilityHierarchical regression analysis
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國際間對環保議題日漸重視,期望企業能夠與人類所生存的環境永續發展。歐盟提出的WEEE、RoHS及EuP指令,對台灣為數眾多的製造廠商而言,勢必帶來莫大的影響。台灣的製造廠商為了因應面對這股綠色的環保浪潮,紛紛採取一些對環境友善的做法。台灣的製造廠商,有些僅僅消極地服從法令規範及顧客要求;有些則是能夠在這樣的環境壓力下,積極地實施其環境管理政策,成為產業中的綠色領導者,甚至能夠開創綠色商機。企業的環保作為實屬企業社會責任的一環,因此企業對於社會責任之態度影響著組織在綠色實務上的表現。本研究透過迴歸分析來探討企業綠色實務與組織績效間之關係,並採用階層迴歸分析來檢驗企業社會責任之態度是否強化企業綠色實務與組織績效之關係,藉此了解企業若對社會責任採取較為積極主動之態度,其在綠色實務上是否能夠比消極被動的廠商,能夠有更佳的環境績效及經濟績效表現。本研究由天下雜誌2006年一千大製造業中,選取五百家企業作為研究樣本,回收有效問卷共119份。研究結果發現,企業綠色實務中,內部環境管理及環境化設計對於環境績效與正面經濟績效,有正向顯著之影響。而企業社會責任態度較為積極主動之企業在施行內部環境管理時,會較消極被動之企業有較佳的環境績效與正面經濟績效。
Issues of environmental protection have become more and more important for enterprises competing in global business environment. Thus, WEEE、RoHS and EuP set by Europe Union regulate manufacturers to be responsible for the disposal of waste and restriction of hazardous substances, as well as product design, production line and management system. Taiwan's manufacture merchants in order to faces this green tide,adopt some environment friendly procedure. Some manufacture merchants negatively obeys the law standard and the customer requests; some of them implements its environment regulatory policy positively, and even become environmental leader in their industry. Corporate environmental practices are one part of corporate social responsibility. Thus, enterprise’s attitude toward CSR has influence on their performance of corporate environmental practices. This study use empirical results from 119 respondents on corporate in Taiwan manufacturing enterprises, we examine the relationships between corporate environmental practices and performance. Using hierarchical regression analysis to test the moderator. Enterprise’s attitude toward CSR has significant moderated effect on the relationship between internal environmental management and environmental performance and positive economic performance.
中文摘要………………………………………………………………………………Ⅰ
英文摘要………………………………………………………………………………Ⅱ
目錄……………………………………………………………………………………Ⅲ
圖目錄…………………………………………………………………………………Ⅴ
表目錄…………………………………………………………………………………Ⅵ

第一章 緒論.........................................................1
第一節 研究背景及動機...............................................1
第二節 研究目的.....................................................3
第三節 研究流程.....................................................4
第二章 文獻回顧.....................................................5
第一節 企業綠色實務.................................................5
第二節 企業社會責任之態度...........................................7
第三節 組織績效....................................................16
第四節企業綠色實務、企業社會責任之態度與組織績效之關係.............18
第三章 研究架構與方法..............................................24
第一節 研究架構....................................................24
第二節 研究假設....................................................25
第三節 研究對象....................................................27
第四節 變數之定義與衡量............................................27
第五節 問卷設計....................................................29
第六節 資料分析方法................................................34
第四章 資料分析....................................................35
第一節 問卷之信度與效度分析........................................35
第二節 研究變項之描述性統計分析....................................40
第三節 研究變項之相關分析..........................................45
第四節 研究變項之迴歸分析..........................................47
第五章 研究結論與建議..............................................55
第一節 研究結論....................................................55
第二節 研究限制....................................................60
第三節 未來研究建議................................................60
參考文獻...........................................................61
附錄-問卷..........................................................68
一、中文文獻
1.王泰豐(2001),「台灣中小企業對社會責任認知之研究」,國立中山大學企業
管理研究所碩士論文。
2.李政義(1990),「企業社會責任論」,巨流圖書。
3.林益弘(2004),「企業社會責任與研發支出之關聯性分析-全球實證研究」,
國立台北大學 合作經濟學系碩士班碩士論文。
4.胡憲倫與許家偉(2005),「台灣企業社會責任現況調查及評等制度之建置」,
永續產業發展雙月刊,第24期,頁 24-31。
5.翁望回(1987),「企業正當性之實證研究-社會責任的觀點」,政治大學企業
管理研究所博士論文。
6.高石城(1999),「數學新課程對學生解題能力與數學態度影響之研究」,國立
台南師範學院初等教育研究所碩士論文。
7.張彥文(2006),「綠色產品設計與績效評估模式建立之研究」,明志科技大學
工程管理研究所碩士學位論文。
8.產業綠色供應鏈運作機制與案例彙編-執行篇(2004)。
9.莫冬立(2006)
10.許享承(2006),「綠色供應鏈管理機制建構之研究-以A公司為例」,國立中央
大學管理學院高階主管企管碩士班碩士論文。
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大學管理科學研究所未出版之碩士論文。
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科技管理學刊,第2卷,第1 期,頁179-205。
13.郭方昇(2001),「企業社會責任對企業經濟績效與投資組合績效之影響性分析」,私立中原大學企業管理學系碩士學位論文。
14.陳宜民、鍾道詮(2002),「醫師的社會責任養成教育之我見」,應用倫理研
究通訊:期21。
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」,南華大學環境與管理研究學報,第4卷,第2期,頁17-59。
16.詹淑清(2005),「綠色供應鏈之廠商績效研究:以台灣資訊電子產業為例」,國立台北大學企業管理學系博士論文。
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19.賴義方(2004),「綠色供應鏈中綠色供應商之評估-以PCB供應商為例」,國立成功大學資源工程學系碩士學位論文。
20.鍾翠玲(2006),「綠色供應鏈還有長路要走」,
http://taiwan.cnet.com/news/software/0,2000064574,20112269,00.htm
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版社。

二、英文文獻
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Aiken, L. R., Jr. (1970). Attitudes toward mathematics. Review of Educational Research, 40, 551-596.

Aupperle, K., Carroll, A., & Hatfield, J., (1985), “An empirical examination of the relativeship between corporate social responsibility and profitability”, Academy of Management Journal, 28: 446-463.

Bowen, F.E., Cousins P.D., Lamming R.C., Faruk A.C. (2001a). “Horse for courses: explaining the gap between the theory and practice of green supply,” Greener Management International, Autumn, pp.41–60.

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Bowman, E., & Haire, M., (1975), “ A strategic posture towards CSR”, California Management Review, 18(2): 49-58.

Bradgon, J. H., & Marlin, J.,(1972), “ Is pollution profitable?”, Risk Management, 19(4): 9-18

Carroll, Archie B. (1979) “A Three-Dimensional Conceptual Model of Corporate Social Performance,” Academy of Management Review,Vol. 4, pp.497-505.

Carter, C.R., Ellram, L.M. Kathryn, L.M., (1998) “Environmental purchasing: benchmarking our German counterparts,” International Journal of Purchasing and Materials Management, Vol. 34, No.4, pp.28-38.
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Cordeiro, J., Sarkis, J., 1997. “Environmental proactism and firm performance: evidence from security analyst forecasts,” Business Strategy and Environment , Vol. 6, No.2, pp.104–114.

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Florida, R. (1996a) “The Environment and the New Industrial Revolution,” California Management Review 38 (Autumn),80–115.

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GEMI (Global Environmental Management Initiative), (2001) New Paths to Business Value. GEMI, Washington DC.

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