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研究生:黃黛琦
研究生(外文):Tai-Chi Huang
論文名稱:隨機 Global 100 指標在企業社會責任決策模型之研究
論文名稱(外文):A Study on Corporate Social Responsibility Decision Model with Stochastic Global 100 Index
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:2014
畢業學年度:102
論文頁數:46
中文關鍵詞:永續經營企業社會責任實質選擇權
外文關鍵詞:sustainable operationcorporate social responsibilityreal option approach
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  • 下載下載:45
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本文旨在企業導入社會責任前後之收益率受隨機永續經營指標影響下,以實質選擇權方法衡量導入企業社會責任前後營運活動之潛在進入策略價值與導入企業社會責任後所產生現金流量的改變進行專案價值評估,針對企業社會責任投入與否策略選擇及最適永續經營指標門檻值與導入前後之專案價值求取。以企業面臨外在環境不確定,分析主動式與被動式社會責任兩種策略活動下的投資決策;其中以半導體與設備產業為代表,並分為以歐美地區為主動式策略與亞洲地區為被動式策略為代表進行實證探討,提供數理模型建構與解析為參考依據。本研究結果發現企業如能較早與積極投入企業社會投資(主動式策略),將有助於企業趨避風險並使得企業較能擁有競爭優勢。本研究提供決策者履行企業社會責任之最適決策時點,並提供不同策略下之企業社會責任活動決策建議。
The real options approach for evaluating the potential strategy value and operating cash flows generated and by traditional businesses and corporate social responsibility (CSR) models was used in this study, and corporate return is assumed to be influenced by Stochastic sustainable operation indicators before and after investment in CSR. When a business encounters uncertainly external environments, the business can analyze decisions-making for investment in initiative and passive CSR activities by using two strategies. This thesis presents the semiconductor and equipment industries, and it refers to the empirical case study of Europe-America as the initiative strategy and Asia as the passive strategy. This thesis also attempted to construct a mathematic model to analyze the decision-making of CSR. The results showed that when companies invest in CSR early (initiative CSR strategy), the CSR investments can help companies avert risks. The results of this study not only can provide managers with references for the optimal decision point of CSR, but also offer CSR activity policy recommendations for different strategies.
Acknowledgements Ⅰ
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 Questions 2
1.3 Research Outline and Structure 3
1.4 Research Limitations 5
CHAPTER Ⅱ LITERATURE REVIEW 7
2.1 The Concept of Corporate Social Responsibility (CSR) 7
2.2 The Real Options Approach (ROA) 10
2.3 The Global 100 Index 12
CHAPTER Ⅲ MODEL CONSTRUCTION 15
3.1 The Model Description 15
3.1.1 Sample Description 16
3.2 Assumptions 16
3.3 The Firm Value of Initiative Programs 19
3.3.1 The Total Value of the Traditional Operating Firm Value Stage of Initiative Programs 19
3.3.2 The Total Value of CSR Firm Value Stage of Initiative Programs 21
3.4 The Firm Value of Passive Programs 22
3.4.1 The Total Value of the Traditional Operating Firm Value Stage of Initiative Programs 22
3.4.2 The Total Value of CSR Firm Value Stage of Initiative Programs 24
3.5 The Decision Threshold 25
3.5.1 The Value-matching Condition: From the Traditional Operating Stage to the CSR Stage of Initiative Programs 25
3.5.2 The Smooth-pasting Condition: From the Traditional Operating Stage to the CSR Stage of Initiative Programs 27
3.5.3 The Value-matching Condition: From the Traditional Operating Stage to the CSR Stage of Passive Programs 28
3.5.4 The Smooth-pasting Condition: From the Traditional Operating Stage to the CSR Stage of Passive Programs 29
CHAPTER Ⅳ NUMERICAL ANALYSIS AND SENSITIVITY ANALYSIS 31
4.1 Analysis Background 31
4.2 Numerical Example Analysis of Notation and Parameters Value of Model 31
4.3 The Sensitivity Analysis of Model 33
4.3.1 The Average Growth Rate of the Global 100 Index 33
4.3.2 The Volatility Growth Rate of the Global 100 Index 34
4.3.3 The Weighted of the Global 100 Index in Traditional Stage 35
4.3.4 The Weighted of the Global 100 Index in Initiative Stage 36
4.3.5 The Weighted of the Global 100 Index in Passive Stage 37
CHAPTER Ⅳ CONCLUSION 39
5.1 Conclusion 39
5.2 Future Research 41
REFERENCES 43


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