臺灣博碩士論文加值系統

近年來，愈來愈多人開始重視企業對不同利害團體的社會責任，儘管企業社會責任已被證明過許多可以對企業產生正面影響，然而中小企業迫切在市場中成功的壓力以及資源有限的特性，使中小企業較不願去發展企業社會責任的長期計畫，因為與其長期經營成效不確定的企業社會責任措施，不如投資在能為企業帶來明顯直接助益的創新。因此本研究以策略性企業社會責任的角度，探討企業社會責任對創新績效的影響，期望使企業管理者了解企業社會責任對創新的助益，並將企業社會責任視為是一項對企業創新的投資，藉以提升中小企業執行企業社會責任的意願。
本研究以台灣製造業之中小企業作為研究對象，針對中小企業之中、高階主管進行問卷調查，問卷共計發放200份，回收147份問卷，經篩除後，最終之樣本資料共計為139份有效問卷。
本研究主要使用迴歸分析和路徑分析兩種方法來以進行資料分析並驗證假說。依據文獻回顧與研究架構，本研究除了驗證企業社會責任、智慧資本以及創新績效三者間之因果關係，亦分別檢驗企業社會責任各別構面對創新績效之直接效果、間接效果和總效果。結果顯示企業社會責任與創新績效、企業社會責任與智慧資本、智慧資本與創新績效三者間之關聯均獲得支持，並且智慧資本在企業社會責任與創新績效間具有中介影響。而在企業社會責任各別構面檢驗部份，透過智慧資本的中介，消費者權益、競爭對手與自然環境等企業社會責任措施對產品創新及流程創新之影響較大；而非營利組織、自然環境與社區/社會對管理創新之影響較明確。
企業社會責任對企業經營之重要性甚鉅，期望以本研究之研究結果為我國製造業之中小企業管理者提供一些建議，改善我國中小企業對企業社會責任的刻板印象，在企業營利的同時，更願意為社會付出心力。

Recently, more people and associations than ever before pay attention on the corporate social responsibility activities subjected to different aspects of stakeholders. Corporate social responsibility has been widely confirmed being beneficial for enterprise, however, the traits of small and medium enterprises, such as the daily pressures to succeed in the marketplace and the limited amount of resources, force small and medium enterprises prefer to adopt one-off initiatives rather than in lasting programs of corporate social responsibility. Because instead of engage in corporate social responsibility with uncertain outcomes, invest in innovation can bring more significant and direct benefits to enterprises. Thus, this study is based on the concept of strategic corporate social responsibility to discuss the impact of corporate social responsibility to innovation, trying to make the small and medium enterprises understand the benefits of corporate social responsibility and raise the desire to engage more in corporate social responsibility initiatives.
In this study, regression analysis and path analysis have been used to analyze data and examine hypotheses. The result supports the relationship between corporate social responsibility and innovation, corporate social responsibility and intellectual capital, intellectual capital and innovation. This study also proves the mediation effect of intellectual capital between corporate social responsibility and innovation. Furthermore, the individual examination of corporate social responsibility initiatives indicating that through the mediation of intellectual capital, for product and process innovation, the effect of customer, competitor and nature environment related corporate social responsibility initiatives are the most；and for management innovation, the effect of nongovernmental organizations, community/society and nature environment related corporate social responsibility initiatives are the most.
Corporate social responsibility is essential and crucial to corporate’s operation. Expect that the results of this study can provide manager in small and medium enterprises some suggestions of how to engage in corporate social responsibility in an effective and efficient way and are more willing to contribute to the society.

第一章 緒論 1
第一節 研究動機 1
第二節 研究問題與目的 3
第三節 研究流程 4
第二章 文獻回顧與假說發展 5
第一節 企業社會責任 5
第二節 智慧資本 8
第三節 創新績效 11
第四節 企業社會責任與創新 14
第五節 企業社會責任與智慧資本 14
第六節 智慧資本與創新 15
第七節 智慧資本的中介 16
第三章 研究設計與方法 18
第一節 研究架構 18
第二節 變數定義與衡量 19
第三節 研究設計 26
第四節 研究對象及資料來源 30
第五節 資料分析方法 31
第四章 資料分析 32
第一節 抽樣誤差檢定 32
第二節 回收樣本敘述性統計分析 34
第三節 信效度分析 36
第四節 假說檢定 43
第五章 研究結論與建議 55
第一節 研究結果 55
第二節 管理實務意涵 59
第三節 研究限制與未來研究方向 61
參考書目 62
附錄一 研究問卷 80

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