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研究生:梁琬甄
研究生(外文):Wan-Chen Liang
論文名稱:企業社會責任策略之決定因素及其對公司績效之影響
論文名稱(外文):The Determinants of Corporate Social Responsibility Strategy and Its Effect on Corporate Performance
指導教授:尤隨樺尤隨樺引用關係
口試委員:李伶珠黃美珠
口試日期:2016-06-21
學位類別:碩士
校院名稱:國立中興大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:121
中文關鍵詞:企業社會責任策略產品市場競爭企業聲譽顧客意識公司績效
外文關鍵詞:corporate social responsibility strategyproduct market competitioncorporate reputationcustomer awarenesscorporate performance
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本研究以企業社會責任策略為探討主題,彙整企業社會責任策略化之現象並以量化方式衡量策略化程度藉以探討產品市場競爭、顧客意識與企業聲譽三項決定因素對於企業採行企業社會責任策略之影響,同時進一步檢視企業社會責任策略化程度與公司績效之關聯。本研究以2012至2014年間曾出具企業社會責任報告書之上市上櫃公司為研究樣本,實證結果發現,企業聲譽及顧客意識確實為公司執行企業社會責任策略之重要因素,兩者皆對企業社會責任策略化程度呈現正向影響,但並未有足夠證據支持產品市場競爭與企業社會責任策略化程度之正向關聯。另外在公司績效方面,本研究也證實其與企業社會責任策略化程度具有正向關係,顯示若提高企業社會責任策略化程度,將使公司創造更高的經營績效。

The theme of this study is corporate social responsibility (CSR) strategy. This study compiles the phenomena of strategic CSR within Taiwanese firms. In order to research into effects on the firms, we examine the determinants of CSR strategy and analyze three crucial factors: product market competition, customer awareness and corporate reputation. Further, this study also tests the relationship between the level of CSR strategization and corporate performance. Taking corporations which have published CSR reports during year 2012 to 2014 as research sample, this study finds that corporate reputation and customer awareness are positively associated with the level of CSR strategization, which means both of them are important determinants of CSR strategy. However, the empirical results do not support that product market competition has positive impact. Besides, this study also finds that the level of CSR strategization is positively associated with corporate performance. It represents that CSR strategy can enhance corporate financial performance.

目錄
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的與貢獻 3
第二章、文獻探討 4
第一節、企業社會責任之定義與發展 4
一、覺醒時期:1940~1950年 4
二、企業道德與社會責任興起時期:1960~1983年 4
三、結合與參與時期:1984~1999年 5
四、策略體系時期:2000年~至今 7
第二節、企業社會責任之現況 11
第三節、企業社會責任策略化 16
一、不論動機 16
二、利害關係人取向 17
三、商業與社會利益並存 18
四、結合企業核心業務 18
五、實施企業社會責任策略之效益 20
第四節、企業社會責任之決定因素 26
第五節、產品市場競爭之定義、衡量及其與企業社會責任之關聯 31
一、產品市場競爭定義 31
二、產品競爭市場衡量方式 31
三、產品市場競爭與企業社會責任 31
第六節、企業聲譽之定義、衡量及其與企業社會責任之關聯 35
一、企業聲譽之定義 35
二、企業聲譽的衡量方式 37
三、企業聲譽與企業社會責任 38
第七節、顧客意識之定義及其與企業社會責任之關聯 43
一、顧客意識之定義 43
二、顧客意識與企業社會責任之關聯 43
第八節、企業社會責任與公司績效 46
第三章、研究方法 49
第一節、研究架構 49
第二節、研究假說發展 50
第三節、變數衡量 55
一、應變數 55
二、自變數 59
三、控制變數 60
第四節、實證模型 63
第五節、樣本選擇及資料來源 65
第六節、資料分析方法 66
一、敘述性統計 66
二、相關性分析 66
三、多元迴歸分析 66
第四章、實證結果 67
第一節、敘述性統計分析 67
第二節、相關分析 72
第三節、迴歸結果分析 76
一、企業社會責任策略之決定因素對企業社會責任策略化程度之影響 76
二、企業社會責任策略化程度對公司績效之影響 79
第四節、敏感度分析 81
一、企業社會責任策略之決定因素對企業社會責任策略化程度之影響 81
(產業別) 81
二、企業社會責任策略之決定因素對企業社會責任策略化程度之影響 85
(依公司銷售對象區分) 85
三、企業社會責任策略之決定因素對企業社會責任策略化程度之影響 87
(三面向) 87
四、企業社會責任策略化程度三面向對公司績效之影響 95
第五章、研究結論、限制與建議 97
第一節、研究結論 97
一、產品市場競爭對企業社會責任策略化程度之影響 97
二、企業聲譽對企業社會責任策略化程度之影響 97
三、顧客意識對企業社會責任策略化程度之影響 98
四、企業社會責任策略化程度對公司績效之影響 98
第二節、研究建議 102
一、對後續學術研究之建議 102
二、對企業管理上之建議 102
第三節、研究限制 103
參考文獻 104

表目錄
表2-1:企業社會責任定義及概念之演變 9
表2-2:企業社會責任國際準則與規範 13
表2-3:企業社會責任策略化之概念彙總 23
表2-4:企業社會責任策略化之效益彙總 24
表2-5:企業社會責任策略化之決定因素彙總 29
表2-6:產品市場競爭之衡量及其與企業社會責任之關聯彙總 34
表2-7:企業聲譽之定義彙總 40
表2-8:企業聲譽之衡量彙總 41
表2-9:企業聲譽與企業社會責任之關聯彙總 42
表2-10:顧客意識之定義及其與企業社會責任之關聯 45
表2-11:企業社會責任與公司績效之關聯 48
表3-1:企業社會責任分數計算標準 56
表4-1:敘述性統計量-迴歸模型(1) 69
表4-2:敘述性統計量-迴歸模型(2) 70
表4-3:企業社會責任策略化程度分數之T檢定(產業別) 71
表4-4:相關係數矩陣-迴歸模型(1) 73
表4-5:相關係數矩陣-迴歸模型(2) 74
表4-6:膨脹係數表-迴歸模型(1) 75
表4-7:膨脹係數表-迴歸模型(2) 75
表4-8:企業社會責任策略之決定因素與企業社會責任策略化程度之迴歸結果 78
表4-9:公司績效與企業社會責任策略化程度之迴歸結果 80
表4-10:企業社會責任策略之決定因素與策略化程度之迴歸結果-傳統產業 83
表4-11:企業社會責任策略之決定因素與策略化程度之迴歸結果-電子產業 84
表4-12:企業社會責任策略之決定因素對策略化程度之迴歸結果-依銷售對象 區分 86
表4-13:企業社會責任策略之決定因素與策略化程度之迴歸結果-相關性 89
表4-14:企業社會責任策略之決定因素與策略化程度之迴歸結果-一致性 90
表4-15:企業社會責任策略之決定因素與策略化程度之迴歸結果-步調 91
表4-16:企業社會責任策略之決定因素與策略化程度之迴歸結果-相關性 92
(順序數算對數模型) 92
表4-17:企業社會責任策略之決定因素與策略化程度之迴歸結果-一致性 93
(順序數算對數模型) 93
表4-18:企業社會責任策略之決定因素與策略化程度之迴歸結果-步調 94
(順序數算對數模型) 94
表4-19:公司績效與企業社會責任策略化程度三面向之迴歸結果 96
表5-1:實證結果彙整 99
表5-2:敏感度分析實證結果彙整(產業) 99
表5-3:敏感度分析實證結果彙整(依銷售對象區分) 100
表5-4:敏感度分析實證結果彙整(相關性) 100
表5-5:敏感度分析實證結果彙整(一致性) 101
表5-6:敏感度分析實證結果彙整(步調) 101
表5-7:敏感度分析實證結果彙整(公司績效與策略化程度三面向) 101

圖目錄
圖3-1:研究架構圖 49




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