(3.238.36.32) 您好!臺灣時間:2021/02/27 10:01
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:::

我願授權國圖
: 
twitterline
研究生:黃建榮
研究生(外文):Chien-Jung Huang
論文名稱:企業社會責任定價模型研究:管理彈性之概念
論文名稱(外文):Studies on Corporate Social Responsibility Pricing Model: The Concept of Management Flexibility
指導教授:林達榮林達榮引用關係
指導教授(外文):Tyrone T. Lin
學位類別:碩士
校院名稱:國立東華大學
系所名稱:國際企業學系
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:2012
畢業學年度:100
語文別:英文
論文頁數:58
中文關鍵詞:綠色管理企業價值企業績效財務風險管理企業社會責任賽局理論實質選擇權
外文關鍵詞:green managementcorporate valuecorporate performancefinancial risk managementcorporate social responsibilitygame theoryreal options
相關次數:
  • 被引用被引用:2
  • 點閱點閱:748
  • 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:321
  • 收藏至我的研究室書目清單書目收藏:2
本文旨在以數理模型推導方式將商品價格做為決策變數下評估企業導入社會責任之投資策略選擇,試圖發展實質選擇權模型,評估導入企業社責任前後營運活動帶來的現金流量之間實際或潛在之策略價值;進一步探討外在環境不確定性與突發事件對導入企業社會責任所產生之影響。本文除以單一廠商角度檢視投資效益外,亦延伸至以賽局理論分析國際市場上兩競爭廠商考量不同國家之整體「社會責任認知」下之投資決策。本文研究結果發現,當轉換成本(不利投資之事件)受到商品價格(決策變數)之連動影響而躍升時,將導致決策門檻下降始提前投資;此結論與廠商面臨不利因素時,普遍選擇延遲投入之傳統觀點相左。本研究結果可提供決策者履行企業社會責任之決策準則與決策時點之參考依據,以創造符合財務經濟、環境經濟與社會責任三贏機會。
This thesis mainly uses a mathematical model to evaluate decision making regarding corporate social responsibility (CSR) investment under the assumption of a decision variable: fluctuating merchandise price. The thesis presents the real options model, and assesses the whole firm value, the latter of which is derived from the real operating income as well as the potential strategic value at two stages (i.e. at the traditional operating stage and at the corporate social responsibility entering stage). The thesis further takes into account external changing circumstances and the occasional contingent incidents working against corporate social responsibility strategies. Moreover, the extensible discussion of this thesis utilizes game theory to analyze the decision-making of two competing firms with dissimilar levels of national social consciousness in the international market. The results show that contrary to the traditional viewpoint, the extremely positive correlation between the incremental price (decision variable) and the switching cost (adverse event) will result in a lower entry threshold. This thesis can provide decision makers with a reference when adopting decision-making criteria, considering the optimal entry point for corporate social responsibility, and grasping the difference between before-CSR and after-CSR stages in order to attain consistency between financial economics, environmental economics, and social responsibility.
Acknowledgement II
Chinese Abstract II
Abstract III
Table of Contents IV
List of Tables VI
List of Figures VII
CHAPTER I INTRODUCTION 1
1.1 Research Background and Motivation 1
1.2 Research Purposes and Problems 2
1.3 Research Limitations 4
1.4 Research Structure and Outline 5
CHAPTER II LITERATURE REVIEW 9
2.1 Comprehensive Literature Review on Corporate Social Responsibility 9
2.2 The Appraisal of Corporate Social Responsibility 11
2.3 Reviews on the Real Options Approach 13
CHAPTER III THE MODEL CONSTRUCTION 17
3.1 Model 1 Descriptions and Construction 17
3.1.1 Model 1 Descriptions 17
3.1.2 Firm Value at Different Stages 19
3.1.3 Decision Threshold of Model 1 23
3.2 Model 2 Descriptions and Construction 24
3.2.1 Model 2 Descriptions 24
3.2.2 The Assumptions of Market Share and Market Size 26
3.2.3 Firm Value at Different Stages 29
3.2.4 Decision Threshold of Firm A 33
3.2.5 Decision Threshold of Firm B 34
CHAPTER IV NUMERICAL ANALYSIS AND SENSITIVITY ANALYSIS 37
4.1 Numerical Example Analysis of Model 1 37
4.2 The Sensitivity Analysis of Model 1 38
4.3 Numerical Example Analysis of Model 2 44
4.4 The Sensitivity Analysis of Model 2 46
CHAPTER V CONCLUSIONS AND RECOMMENDATIONS 51
5.1 Conclusions 51
5.2 Recommendations 53
References 55
Bansal, P., Gao, J., and Strike, V. M. (2006). Being Good while Being Bad: Social Responsibility and the International Diversification of US Firms. Journal of International Business Studies, 37(6), 850-862.
Bennett, D., and Driouchi, T. (2011). Real Options in Multinational Decision-making: Managerial Awareness and Risk Implications. Journal of World Business, 46(2), 205-219.
Buelens, M., Fassin, Y., and Van Rossem, A. (2011). Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts. Journal of Business Ethics, 98(3), 425-453.
Chang, W. S. (2010). Social Network and Corporate Financial Performance: Conceptual Framework of Board Composition and Corporate Social Responsibility. International Journal of Business and Management, 5(6), 92-97.
Chapple, W., Harris, R., and Paul, C. J. M. (2005). Manufacturing and Corporate Environmental Responsibility: Cost Implications of Voluntary Waste Minimization. Structural Change and Economic Dynamics, 16(3), 347-373.
Christmann, P., and Taylor, G. (2006). Firm Self-regulation through International Certifiable Standards: Determinants of Symbolic versus Substantive Implementation. Journal of International Business Studies, 37(6), 863-878.
Cruz, J. M. (2009). The Impact of Corporate Social Responsibility in Supply Chain Management: Multicriteria Decision-making Approach. Decision Support Systems, 48(1), 224-236.
Demacarty, P. (2009). Financial Returns of Corporate Social Responsibility, and the Moral Freedom and Responsibility of Business Leaders. Business and Society Review, 114(3), 393-433.
Dixit, A. K., and Pindyck, R. S. (1994). Investment under Uncertainty. New Jersey: Princeton University Press.
Edersheim, E. H., and Wynett, C. (2008). The Next Management Revolution: Investing in Social Assets. Leader to Leader, 2008(49), 41-48.
Promoting a European Framework for Corporate Social Responsibility. (2001, July). Commission of the European Communities, 366. Retrieved July 15, 2011, from the World Wide Web: ec.europa.eu/enterprise/csr/index.htm
Fernández-gago, R., Godos-díez, J., and Martínez-campillo, A. (2011). How Important Are CEOs to CSR Practices? An Analysis of the Mediating Effect of the Perceived Role of Ethics and Social Responsibility. Journal of Business Ethics, 98(4), 531-548.
Filho, W. L., Idowu, S. O., and Louche, C. (2010). Innovative CSR: From Risk Management to Value Creation. United Kingdom: Greenleaf Publishing.
Gautam, V., and Vancheswaran, A. (2011). CSR in SMEs: Exploring a Marketing Correlation in Indian SMEs. Journal of Small Business and Entrepreneurship, 24(1), 85-98.
Ghoul, S. EI., Guedhami, O., Kwok, C. C. Y., and Mishra, D. R. (2011). Does Corporate Social Responsibility Affect the Cost of Capital? Journal of Banking and Finance, 35(9), 2388-2406.
Gjølberg, M. (2009). Measuring the Immeasurable? Constructing an Index of CSR Practices and CSR Performance in 20 Countries. Scandinavian Journal of Management, 25(1), 10-22.
Haahtela, T. J. (2010). Regression Sensitivity Analysis for Cash Flow Simulation Based Real Option Valuation, Procedia Social and Behavioral Sciences, 2(6),7670-7671.
Heal, G. (2005). Corporate Social Responsibility: An Economic and Financial Framework. Geneva Papers on Risk & Insurance, 30(3), 387-409.
Huang, C. J. (2010). Corporate Government, Corporate Social Responsibility and Corporate Performance. Journal of Management and Organization, 16(5), 641-655.
Ho, Y. H., and Lin, C. Y. (2011). Determinants of Green Practice Adoption for Logistics Companies in China. Journal of Business Ethics, 98(1), 67-83.
Husted, B. W. (2005). Risk Management, Real Options, Corporate Social Responsibility. Journal of Business Ethics, 60(2), 175-183.
Ito, K. (1951). On Stochastic Differential Equation. Memories of the American Mathematical Society, 4, 1-51.
Keswani, A., and Shackleton, M. B. (2006). How Real Option Disinvestment Flexibility Augments Project NPV. European Journal of Operational Research, 168(1), 240-252.
Kim, J. K. (2011). Effects of Corporate Social Responsibility on BtoB Relational Performance. International Journal of Business and Management, 6(2), 24-34.
Kolk, A., and Tulder, R. V. (2010). International Business, Corporate Social Responsibility and Sustainable Development. International Business Review, 19(2), 119-125.
Kramer, M. R., and Porter, M. E. (2006). Strategy & Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-85.
Lin, C. H., Liou, D. Y., and Yang, H. L. (2009). The Impact of Corporate Social Responsibility on Financial Performance: Evidence from Business in Taiwan. Technology in Society, 31(1), 56-63.
Maines, L. A., and Sprinkle, G. B. (2010). The Benefits and Costs of Corporate Social Responsibility. Business Horizons, 53(5), 445-453.
Nordal, K. B. (2009). A Real Options Approach for Evaluating the Implementation of a Risk-sensitive Capital Rule in Banks. Review of Financial Economics, 18(3), 132-141.
Reinhardt, F. L., and Stavins, R. N. (2010). Corporate Social Responsibility, Business Strategy, and the Environment. Oxford Review of Economic Policy, 26(2), 164-181.
Weber, M. (2008). The Business Case for Corporate Social Responsibility: A Company-level Measurement Approach for CSR. European Management Journal, 26(4), 247-261.
Zeng, S., and Zhang, S. (2011). Real Options Literature Review. I-Business, 3(1), 43-48.
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
1. 王石番(1988)。淺析內容分析法的定義。東方雜誌,22(3),31-39。
2. 任秀媚(1986):山地單語與山地雙語兒童語文能力及智力之比較研究。新竹師專學報,13,193-208。
3. 周珮儀、鄭明長(2006)。一個我國教科書研究資料庫的建置與分析。教育學刊,26,109-132。
4. 林天祐、蔡菁芝(2002)。教育評鑑的理念分析。教育研究,91,36-44。
5. 姜添輝、陳伯璋(2006)。社會領域教材內容的階級取向與合理化的轉化策略之分析。當代教育研究,14(4),29-61。
6. 洪福財(1997)。潛在課程之意涵分析。國民教育,39(2),71-78。
7. 徐淑敏(1999)。台灣中小學經濟學教育之研究。國教新知,45(5),49-59。
8. 馬信行(1985)。家庭文化背景與學業成績的關係。國立政治大學學報。51,139-165。
9. 涂金堂(1998)。中等教育選擇功能與中學生家庭背景關係之探討。中學教育學報,5,211-244。
10. 張建成(2000)。文化與課程。研習資訊,17(2),20-28。
11. 張建成、陳珊華(2006)。生涯管教與行為管教的階級差異:兼論家庭與學校文化的連續性。教育研究集刊,52(1),129-161。
12. 莊淑琴(2002)。課程意識型態之分析。國民教育研究學報,9,253-271。
13. 許嘉猷(1987)。台灣的階級結構。中國社會學刊,11:25-60。
14. 陳枝烈(1994)從多元文化教育分析小學社會科的原住民文化內涵。教師天地雙月刊,70,67-73。
15. 黃光雄(1989)。潛在課程的概念。教育資料文摘,134,102-112。
 
系統版面圖檔 系統版面圖檔