跳到主要內容

臺灣博碩士論文加值系統

(3.235.120.150) 您好!臺灣時間:2021/08/06 03:12
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:潘昱瑋
研究生(外文):Pan,Yuwei
論文名稱:利用文字探勘技術分析企業社會責任報告書-以碳揭露為例
論文名稱(外文):Applying Text Mining On Corporate Social Responsibility Report-Using Carbon Disclosure As An Example
指導教授:黃士銘黃士銘引用關係
指導教授(外文):Huang,Shiming
口試委員:阮金聲黃士銘洪嘉聲
口試委員(外文):Roan,JinshengHuang,ShimingHung,Chiasheng
口試日期:2012-07-27
學位類別:碩士
校院名稱:國立中正大學
系所名稱:資訊管理學系暨研究所
學門:電算機學門
學類:電算機一般學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:103
中文關鍵詞:企業社會責任潛在語意分析碳揭露文字探勘設計科學
外文關鍵詞:Corporate Social ResponsibilityLatent Sematic AnalysisCarbon DisclosureText MiningDesign Science Research
相關次數:
  • 被引用被引用:1
  • 點閱點閱:728
  • 評分評分:
  • 下載下載:93
  • 收藏至我的研究室書目清單書目收藏:3
近年來,環境保護與社會議題之新聞層出不窮,使得全球對於企業公民之意識不斷攀升。企業除了財務面的營運外,應以共同利益為考量進而增進社會福利。國際金融投資興起社會責任投資(Socially Responsible Investment, SRI)的觀念,促使投資人漸漸將重點面向由財務面漸漸擴展到非財務面,非財務面可以反映出財務資訊所缺乏的經濟資源與活動,而財務報表所提供之資訊僅為特定時點的經營績效,對於投資決策與企業價值評估仍不夠全面。
因此,本研究針對企業社會責任的整合機制進行探討,採用設計科學研究方法,並運用潛在語意的文字探勘概念,建構企業社會責任資訊鏈結整合機制,試圖將非結構化的企業社會責任資訊透過此機制進行結構化流程,找出相關資訊,並將之鏈結在一塊,形成較具結構性的整合資訊。
當機制建構完成後,進行第一階段的實驗評估,證明此機制之可行性。待機制驗證完成後,將之實作並開發成為雛型系統,以企業社會責任資訊鏈結整合機制為核心,開發出一碳揭露資訊線上平台。而後請受測者實際操作系統以進行系統評估實驗,分析評估結果證實了系統於資訊品質、系統有用性、系統易用性及持續使用意願此四構面中,皆有好的表現。
實驗發現,本研究所建構出之雛型系統,經過系統評估驗證,可以使非結構化之企業社會責任資訊具有即時性及攸關性,有效幫助投資人進行投資決策輔助參考並有效縮短投資人決策時間,並且對於投資人而言是願意持續使用本系統進行投資決策分析的。
In recent years, the awareness of corporate citizenship is rising because the news of environmental protection and social issue is getting more and more. In addition to the financial operations, corporations should take the mutual interest into consideration to improve social welfare. The international concept of Socially Responsible Investment becomes popular. Investors should take not only financial information but also non-financial information into consideration when they are making decisions.
In order to solve the above research problems, we embark on the mechanism of CSR information integration by adopting the Design Science Research. We apply the text mining on CSR reports to calculate the similarity of each segmented paragraph. However we can find out the links between the CSR information across the CSR reports. We implement an online platform to produce the artifact base on the mechanism of CSR information link integration.
We evaluate this artifact with two-phase experiment. The first one is to confirm the precision of the mechanism and the second one is to evaluate whether the online platform is appropriate for investors. After analyzing the result, we conclude that the mechanism is high precision and the online platform can really help accurately making decisions. Furthermore, investors are willing to use the platform to make decisions. However, with the mechanism constructed by this research, investors not only can collect the CSR information easily but also know the relationship of CSR information of each company and each year.
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究問題 4
1.3 研究目的 6
1.4 研究流程與架構 7
1.4.1 研究流程 7
1.4.2 研究架構 8
第二章 文獻探討 9
2.1 企業社會責任 9
2.1.1 企業社會責任之定義 9
2.1.2 企業社會責任之標準與規範 10
2.1.3 碳資訊揭露 14
2.1.4 國內外企業社會責任資訊平台之分析 15
2.2 文字探勘 19
2.2.1 字詞處理 19
2.2.2 內文關聯 22
2.2.3 潛在語意分析 24
第三章 研究架構 29
3.1 機制建構流程 31
3.2 字詞處理 33
3.3 內文關聯 37
3.4 潛在語意分析 40
3.5 小結 46
第四章 系統開發 47
4.1 系統架構 47
4.2 系統分析與設計 47
4.2.1 UML圖 48
4.2.2 系統開發環境 50
4.2.3 企業社會責任資訊鏈結整合平台 51
第五章 系統評估 61
5.1 第一階段-機制驗證 62
5.1.1 實驗設計 62
5.1.2 實驗機制建構 63
5.1.3 CSR資訊鏈結 64
5.1.4 機制精確度評估 65
5.2 第二階段-系統評估 68
5.2.1 實驗設計 69
5.2.2 情境引領與任務操作 70
5.2.3 資料分析 71
5.2.3.1 信效度分析 71
5.2.3.2 系統評估分析 74
5.3 小結 78
第六章 結論與未來方向 79
6.1 結論 79
6.2 研究貢獻 81
6.2.1 學術貢獻 81
6.2.2 產業貢獻 82
6.3 研究限制與未來研究方向 83
參考文獻 85
一、中文文獻 85
二、參考網站 85
三、英文文獻 86

一、中文文獻

馬可•愛普斯坦著,李芳齡譯 (2009)。企業永續發展指南。台北市:天下雜誌。
錢為家著 (2009) 。企業社會責任實務全書。台北市:商周出版。

二、參考網站

BSI (無日期)。網站架構。民101年07月,取自:
http://www.bsigroup.tw/
CorporateRegister.com(無日期)。網站架構。民100年10月,取自:
http://www.corporateregister.com/
Global Reporting Initiative (民99年1月)。全球GRI引用比率趨勢統計。民100年10月,取自:
http://www.globalreporting.org
台灣永續能源研究基金會 (民98年1月)。2008年台灣企業永續性報告書現況調查報告。民100年10月,取自:
http://taise.org.tw/
台灣企業社會責任網站 (無日期)。網站架構。民101年07月,取自:
http://csr.moea.gov.tw/
產業永續發展整合資訊網 (無日期)。網站架構。民100年10月,取自:
http://proj.moeaidb.gov.tw/isdn/Application/duty_search.asp


三、英文文獻

Becchetti, L., Giacomo, S. D., & Pinnacchio, D. (2008). Corporate social responsibility and corporate performance: Evidence from a panel of us listed companies. Applied Economics, 40, 541-567.
Belton, V. & Gear, A.E. (1985). The legitimacy of rank reversal-a comment. Omega, 13(3),227-230.
Bergmark, D., Lagoze, C., & Sbityakov, A. (2002). Focused crawls, tunneling, and digital libraries. Proceedings of the Sixth European Conference on Digital Libraries, 91–106.
Bhattacharya, C. B., & Sen, S. (2004). Doing better at doinggood: When, why, and how consumers respond to corporatesocial initiatives. California Management Review, 47, 9–24.
Brin, S., & Page, L. (1998). The anatomy of a large-scale hypertextual web search engine. Computer Networks and ISDN Systems, 30(1–7), 107–117.
Brooks, J. (1986). SUS—A quick and dirty usability scale. Digital Equipment
Buckley, J. J. (1985). Fuzzy hierarchical analysis. Fuzzy Sets and Systems, 17,233-247.
Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(2), 946-967.
Chakrabarti, S., Joshi, M. M., Punera, K., & Pennock, D. M. (2002). The structure of broad topics on the web. Proceedings of the 11th World Wide Web Conference, 508–516.
Chakrabarti, S., Van den Berg, M., & Dom, B. (1999). Focused crawling: A new approach to topic-specific web resource discovery. Computer Networks, 31(11-16), 1623-1640.
Corporation. Accessed January 11, 2005
Cothey, V. (2004). Web-crawling reliability. Journal of the American Society for Information Science and Technology, 55 (14), 1228–1238.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319-340.
De Bra, P. M. E., & Post, R. D. J. (1994). Information retrieval in the world wide web: Making client-based searching feasible. Computer Networks and ISDN Systems, 27(2).
Deerwester, S., Dumais, S. T., Furnas, G. W., Landauer, T. K., & Harshman, R. (1990). Indexing by Latent Semantic Analysis. Journal of the American Society for Information Science, 41, 391–407.
Foran, T. (2001). Corporate social responsibility at nine multinational electronics firms in Thailand: a preliminary analysis, report to the California global corporate accountability project. Nautilus Institute for Security and Sustainable Development: Berkeley, CA.
Friedman, M. (1962). Capitalism and freedom. University of Chicago Press, Chicago.
Gomez-Perez, A., Fernandez-Lopez, M., & Corcho, O. (2004). Ontological engineering: with examples from the areas of knowledge management, e-commerce and the semantic web. Springer Verlag.
Gordon, M., & Pathak, P. (1999). Finding information on the World Wide Web: The retrieval effectiveness of search engines. Information Processing and Management, 35(2), 141–180.
Gruber, T. R. (1993). A translation approach to portable ontology specification. Knowledge Acquisition, 5, 199-220.
Hevner, A. R., & Chatterjee, S. (2010). Design research in information systems, integrated series in information systems. Springer Verlag.
Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review, 79(3), 687-703.
Ittner, C., & Larcker, D. (1998). Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research, 36, 1-35.
Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67, 241-256.
Jones, T. M. (1980). Corporate social responsibility revisited, redefined. California Management Review, 22(2), 59–67.
Kilcullen, M., & Kooistra, J. O. (1999). At least do no harm: sources on the changing role of business ethics and corporate social responsibility. Reference Services Review, 27(2), 158–178.
Kok, P., Weile, T. V. D., McKenna, R., & Brown, A. (2001). A corporate responsibility audit within a quality management framework. Journal of Business Ethics, 31(4), 285–297.
Laarhoven, P. J. M., & Pedrycz, W. (1983). A fuzzy extension of saaty's prioritytheory. Fuzzy Sets and Systems, 11(3), 229-241.
Landauer, T. K., & Dumais, S. T. (1997). A solution to Plato's problem: The Latent
Landauer, T. K., Foltz, P. W., & Laham, D. (1998). Introduction to Latent Semantic Analysis. Discourse Processes, 25, 259-284.
Lee, S. Y. (2008). Drivers for the participation of small and medium-sized suppliers in green supply chain initiatives. Supply Chain Management: An International Journal, 13(3), 185-198.
Luhn, H. P. (1958). The automatic creation of literature abstracts. IBM Journal of Research and Development, 2 (2), 159–165.
McIntosh, M., Thomas, R., Leipziger, D., & Coleman, G. (2003). Living corporate citizenship: strategic routes to socially responsible business. London: FT and Prentice Hall.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: a theory of the firm perspective. The Academy of Management Review, 26(1), 117–127.
Musen, M. A. (1992). Dimensions of knowledge sharing and reuse. Computers and Biomedical Research, 25, 435-467.
Nagar, V., & Rajan, M. V. (2001). The revenue implications of financial and operational measures of product quality. The Accounting Review, 76(4), 495-513.
Nie, J., Briscbois, M., & Ren, X. (1996). On Chinese text retrieval. Conference
Nigel, P. M. (2010). Information systems innovation for environmental sustainability. MIS Quarterly, 34(1),1-21.
Noy, N., & McGuinness, D.L. (2001). Ontology development 101: A guide to creating your first ontology.Technical Report KSL-01-05, Stanford Medical Informatics, Stanford.
Ozel, S. A., & Sarac, E. (2008). Focused crawler for finding professional events based on user interests. In: 23rd International Symposium on Computer and Information Sciences, 1–4.
Piacentini, M. G., MacFadyen, L., & Eadie, D. R. (2000). Corporate social responsibility in food retailing. International Journal of Retail and Distribution Management, 28(10), 459–469.
Piatetsky-Shapiro, G., & Frawley, W. (1991). Knowledge discovery in databases (Eds.). CA: AAAI/MIT Press.
Porter, M. E., & Kramer, M. R. (2006). Strategy & society: the link between competitive advantage and corporate social responsibility. Harvard Business Review, 1.
Proceedings of SIGIR, 225-233.
Saaty, T. L. (1980). The analytic hierarchy process. New York : McGraw-Hill.
Salton G., and C. Buckley. (1988). Term-weighting approaches in automatic text retrieval. Information Processing and Management, 24 (5), 513-523.
Salton, G., Singhal, A., Mitra, M., & Buckley, C. (1997). Automatic text structuring and summarization. Information Processing & Management, 33(2), 193-207.
Salton. G., & McGill, M. (1983). An introduction to modern information retrieval. McGraw-Hill.
Semanctic Analysis theory of the acquisition, induction, and representation of knowledge. Psychological Review, 104, 211-140.
Simon, H. A. (1996). Sciences of the artificial.MIT Press, Cambridge, MA.
Sparck Jones, K. (1972). A statistical interpretation of term specificity and its application in retrieval. Journal of Documentation, 28 (1), 11-21.
Sullivan, D. (2001). Document warehousing and text mining: Techniques for improving business operations, marketing and sales (1st ed.). New York: John Wiley & Son, Inc.
Sweeney, L., & Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communication, 14(2), 113–124.
Thelwall, M. (2001). A web crawler design for data mining. Journal of Information Science, 27(5), 319–325.
Uschold, M., & Gruninger, M. (1996). Ontologies: Principles, methods and applications. Knowledge Engineering Review, 11(2).
Vaidya, O. S., & Kumar, S. (2006). Analytic hierarchy process: An overview of applications. European Journal of Operational Research, 169, 1–29.
Van M. M. (2003). Concepts and definitions of CSR and corporate sustainability: between agency and communion. Journal of Business Ethics, 44, 95–105.
Wanderley, L. S. O., Lucian, R., Farache, F., & de Sousa Filho, J. M. (2008). CSR information disclosure on the web: A context-based approach analyzing the influence of country of origin and industry sector. Journal of Business Ethics, 82, 369–378.
Zhong, J., Zhu, H., Li, J., & Yu, Y. (2002). Conceptual graph matching for semantic search. In the Proceedings of 10 th International Conference on Conceptual Structures.
Zimmerman, D. W., & Williams, R. A. (1987). A note on short multiple-choice tests. Indian Journal of Psychometry & Education, 18(1), 29-36.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top