(3.236.222.124) 您好!臺灣時間:2021/05/13 01:55
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:胡郁婍
研究生(外文):Yu-Chi,Hu
論文名稱:企業社會責任對平衡計分卡與財務績效的影響
論文名稱(外文):The Effect of Corporate Social Responsibility on Firm Performence The Effect of Corporate Social Responsibility on Firm Performence and Balance Score Card.
指導教授:王雍智王雍智引用關係
指導教授(外文):George Y. Wang, George Y. Wang
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:國際企業系
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:101
畢業學年度:100
語文別:中文
論文頁數:53
中文關鍵詞:企業社會責任、平衡計分卡、資產報酬率、股東權益報酬率
外文關鍵詞:Corporate Social Responsibility、Balanced Corporate Social Responsibility、Balanced ScoreCard、Return on Assets、Return on Equity
相關次數:
  • 被引用被引用:3
  • 點閱點閱:540
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:55
  • 收藏至我的研究室書目清單書目收藏:1
近年來企業社會責任(Corporate Social Responsibility, CSR)在國內越來越受到重視,引發更多的企業關注在這個領域。本研究參考西元1999年美國之道瓊永續性群組指數(Dow Jones Sustainability Index, DJSI)評等考量準則,將CSR議題劃分為經濟、環境及社會三個構面,擬台灣上市電子產業公司作為主要研究對象,並以2005-2010年為本研究的研究期間,探討企業實行社會責任程度與平衡計分卡(Balanced ScoreCard,BSC)及傳統財務績效之資產報酬率(Return on Assets, ROA)及股東權益報酬率(Return on Equity, ROE)之間的關係。本研究預期企業履行社會責任與綜合性績效BSC及傳統財務績效ROA、ROE呈現正向關係,本研究實證結果企業履行社會責任的確有助於平衡計分卡績效以及營運績效的衡量,當企業履行社會責任程度越高時,更會有助於公司經營績效成長。
The aim of this paper is to examine the effects of corporate social responsibility (CSR) on BSC, ROA and ROE in a multi-industry setting, in order to support evidence that the effects of CSR bring positive outcomes in different industry settings. In recent years, Corporate Social Responsibility (CSR) has gradually being regarded as importance in Taiwan; therefore, more enterprises haven taken this field into consideration for the impact when integrating it to organizations. This research refers to Dow Jones Sustainability Index (DJSI) evaluation criteria to separate CSR into the economic, environmental and social frameworks to explore the relationships among a company’s performing social responsibility level and Balanced ScoreCard (BSC), and Return on Assets (ROA) of traditional financial performance and Return on Equity (ROE). It’s expected that the enterprise’s performing CSR and comprehensive performance BSC, traditional financial performance ROA and ROE are positively relevant. This empirical result reveals the company’s fulfilling CSR certainly enhances the measurement of BSC and operation performances. When an enterprise takes more corporate social responsibilities, the company’s operation performance will grow accordingly.
目 錄
中文摘要 ----------------------------------------------------------------------------------- iii
英文摘要 ----------------------------------------------------------------------------------- iv
誌謝 ----------------------------------------------------------------------------------- v
目錄 ----------------------------------------------------------------------------------- Vi
表目錄 ----------------------------------------------------------------------------------- vii
圖目錄 ----------------------------------------------------------------------------------- viii
第一章 緒論---------------------------------------------------------------------------- 1
第一節 研究背景與動機------------------------------- 1
第二節 研究目的------------------------------------- 4
第三節 研究流程與論文架構--------------------------- 5
第二章 文獻探討--------------------------------------------------------------------- 7
第一節 企業社會責任的定義與發展--------------------- 7
第二節 企業社會責任的衡量--------------------------- 11
第三節 CSR與營運績效------------------------------- 15
第四節 BSC平衡計分卡------------------------------- 18
第三章 研究方法--------------------------------------------------------------------- 22
第一節 研究架構------------------------------------- 23
第二節 研究假說------------------------------------- 24
第三節 變數衡量與定義------------------------------- 26
第四節 樣本選取與資料來源--------------------------- 36
第四章 實證結果分析-------------------------------------------------------------- 37
第一節 敘述性統計分析------------------------------- 38
第二節 相關性檢定----------------------------------- 39
第三節 縱橫資料結果分析----------------------------- 40
第五章 結論與建議----------------------------------------------------------------- 45
第一節 研究結論------------------------------------- 45
第二節 研究限制------------------------------------- 47
參考文獻 ----------------------------------------------------------------------------------- 48
中文部分 ----------------------------------------------- 48
英文部分 ----------------------------------------------- 49
一、中文文獻
1. 台灣企業社會責任網站(CSR in Taiwan),http://csr.moea.gov.tw/。
2. 台灣經濟新報網站(TEJ),http://www.tej.com.tw/twsite/。
3. 高宜凡、呂愛麗,“第八屆「遠見CSR企業社會責任獎統一超、台達電、光寶、台哥大抱走9大獎」,遠見雜誌2012年5月號第 311期。
4. 角維穎(2011),「金管會與經濟部合辦之企業經營與社會責任座談會活動報導」,證券櫃檯月刊,第153期,頁109-115。
5. 洪明洲,1997,「管理:個案、理論、辨證」。台北:科技圖書股份有限公司。
6. 韓文仁、莊立民、廖曜生, "以平衡計分卡觀點建構績效管理系統之實証研究--以台灣資訊電子業之個案公司為例," 立德學報, Vol. 1, No.2, Jun. 2004, pp.1-29
7. 證券暨期貨市場發展基金會「財務分析」(2001)台北:頁237-243
8. 黃亞琪(2008),「企業操行教練,把中華電變死忠客戶」,商業週刊,第1250期,頁130-131。
9.李郁怡(2008),「企業要永續,社會責任與賺錢孰先?」,商業週刊,第1255期,頁40-42。
10.蔡蒔菁(2007),商業倫理-概念與應用,第2版,新文京開發出版股份有限公司,新北巿。
11.林春華、徐瑋與陳美華(2006),探討台灣企業社會責任表現與財務績效表現兩者的變動之關係, 致遠管理學院學第1期(2006/08),p295 -310。
12.張元(2010),企業社會責任與財務績效—臺灣的實證研究社會科學論叢 2009 年 4 月第三卷第一期
13.梁鐿徽、謝欣志、王秋燕(2008),建構高中職資訊部門平衡計分卡績效衡量指標之研究, 資訊管理展望10卷1期(2008/06),p45 -67。
14.洪秀芬、楊銘欽與黃焜璋(2007),應用平衡計分卡提升績效之研究-以某公立醫院總務室爲例, 醫務管理期刊8卷4期(2007/12),p348 -360
15.陳俊安、何思瑩、鍾子程與周詒徵(2010),台灣半導體通路商經營積效評估:以平衡計分卡為基礎的資料包絡分析法之應用,聯大學報7卷1期(2010/06),p183 -201。

二、英文文獻
1.Becchetti, L., R. Ciciretti, and I. Hasan (2007), "Corporate Social Responsibility and Shareholder’s Value: An Event Study Analysis", Working Paper, Federal Reserve Bank of Atlanta.
2.Bowen HR (1953) ,Social Responsibilities of the Businessman,Harper and Row: New York
3.Carroll, A. B. (1991),The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), pp.39-48.
4.Carroll, A. B. (1981). Business and society: Managing corporate social performance. Boston: Little,Brown.
5.CED (1971),Social responsibility of business corporations,NY: Committee for economic development.
6.Drumwright, M. E. (1996),Company Advertising with a Social Dimension: the Role of Noneconomic Criteria, Journal of Marketing , 60(4), 71-87。
7.Fletcher, H. D. and D.B. Smith. (2004), Managing for Value: Developing A Performance Measurement System Integrating EVA and the BSC in Strategic planning, Journal of Business Strategies, 21,No.1, 1-17.
8.Friedman ,M. (1970) ,A Friedman Doctrine:The Social Responsibility of Business is to Increase its Profit, The New York Times Magazine , 13, pp.32-33.
9. Frooman, J., 1997, Social irresponsibility and illegegal behavior and shareholder wealth, Business & Society, 36, 221–249
10.Handelman, J. M., S. J. Arnold 1999, The Role of Marketing Actions With a Social Dimension: Appeals to the Institutional Environment, Journal of Marketing, Iulie , p. 33–48.
11.Hsiao Cheng (1986) Analysis of panel data, Econometric Society Monographs, No. 11Cambridge; New York and Sydney; Cambridge University Press 1986
12.Jones, T. M.(1995), Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics, Academy of Management Review, 20, 404–437
13.Kaplan, R. S. and D. P. Norton (1996), The Balances Scorecard: Translating Strategy into Action.,Publisher: Harvard Business School Press:9,68, 104-133
14.Kaplan, R. S. and D. P. N orton (2000),The Strategy Focused Organization , Harvard Business, School Press, Boston ,Massachusetts, Nov 2000, p.77.
15.Kaplan, R. S. and D. P. Norton (2001), Transforming the Balances Scorecard from Performance Measurement to Strategy ,Management: part 1, Accounting Horizons, 15, No.1, 87-104
16.Kaplan, R. S. andD. P.Norton (1992), The Balances Scorecard: Measures that Drive Performance, Harvard Business Review, 70, No.1, pp. 71-79
17.Maisel, L. S. (1992), Performance measurement: the balanced scorecard approach, Journal of Cost Management, 6, No.2, 47-52.
18.McWilliams, Abagail, and Donald Siegel.(2001),Corporate social responsibility: A theory of the firm perspective.,Academy of Management Review, 26(1). 117-127。
19.Moussavi, F.& Evans, D. (1986), An Attributional Approach to Measuring Corporate Social Performance,. Paper Presented at the Academy of Management Meetings, San Diego
20.Preston LE, O'Bannon DP. The corporate social - financial performance performance relationship. ,Business & Society,1997;36(4):419-429
21.RG Eccles and PJ Pyburn, Creating a comprehensive system to measure performance. Management Accounting (Montvale, NJ), October (1992), 41–44.
22.Sethi (1975), Dimensions of Corporate Social Performance: An AnalyticalFramework for Measurement and Analysis , California Management Review.Vol. 17:3, page 58-64.
23.Spicer, B. H.,1978a, Investors corporate social performance and information disclosure: An empirical study, Accounting Review, 53:94-111.
24.Steven E. Kaplan and Priscilla S. Wisner (2009), The Judgmental Effects of Management Communications and a Fifth Balanced Scorecard Category on Performance Evaluation, American Accounting Association- Behavioral Research in Accounting, Vol. 21, No. 2 2009 pp. 37–56
25.Tsoutsoura, M 2004, Corporate social responsibility and financial performance, Haas School of Business, Applied Financial Project, University of California, Berkeley.
26. Ullmann AA. 1985, Data in search of a theory: acritical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review 10(3): 540–557.
27.Varadarajan, P. and Ramanujam, V. (1987) Diversification and performance: A reexamination using a new two dimensionalconceptualization of diversity in firms. Academy of Management Journal, Vol. 30,No.2, 380-393
28.Wang Yungchih G., Hsu Wen-His L., and Chang Kuang-Wen (2012), “The impact of fulfilling corporate social responsibility on firm performance-a stakeholder’s approach,” International Journal of modeling and simulation, 32(3), 1-10.2.
29.Wang Yungchih G., Hsu Wen-His L., and Chang Kuang-Wen (2012), “The study on the Relationship of Corporate Social Responsibility and Firm Performance:An Application of Quantile Regression,” Frontiers of Business Research in China , 6, 2,1-26.
30.Werther, W. and D. Chandler (2005), Strategic Corporate Social Responsibility as Global Brand Insurance, Business Horizons, 48, 317–324.
31.Zenisek,J., 1979, Corporate Social Resonsibility, Academy of Management Review , No.4,Vol.4, 359-368
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔