臺灣博碩士論文加值系統

近幾年來隨著社會對企業的期望增加，企業社會責任(Corporate Social Responsibility,以下簡稱CSR)的觀念逐漸興起，台灣企業也逐漸將CSR列為發展重點項目之一，希望透過平時情境中執行CSR建立對企業正面的評估，並在危機情境時產生月暈效果，降低利害關係人對企業所產生的負面感知，這是企業普遍的認知和行動，但民眾作為企業的重要利害關係人之一，民眾對企業作為的認知為何是本研究欲探討的角度。因此本研究挑選台灣近幾年發生大型危機事件的企業做為研究對象─頂新與日月光，藉由次級資料分析，並深度訪談林鳳營消費者與日月光附近居民，企圖了解在平時情境中皆有執行CSR的企業，並且在危機情境採取CSR做為回覆策略的兩家企業，如何影響消費者與居民對企業的評估。
本研究結果顯示，平時情境中受訪者對CSR僅有一般性的理解，對CSR的了解主要透過社會上各大企業的公益活動，並不太清楚味全和日月光實際執行CSR的內容與項目。而危機情境中，消費者與居民面對企業危機內心所產生認知的不一致，傾向以企業取向而非公益取向來歸因企業在危機後執行CSR的背後動機，甚至去推想企業在平時情境時執行CSR的背後動機。本研究亦將兩企業受訪者做一綜合比較，發現兩企業受訪者對企業執行CSR歷程認知上邏輯間的一致性。本研究從兩種不同類型的產業__食品業和科技代工業在執行CSR的相似性，從而彰顯在國家企業法律薄弱的情境下，民眾的無奈。
本研究在學術貢獻的部分有三點：1本研究在台灣社會脈絡下，將危機前和後皆有執行CSR的企業進行跨產業的比較，2擴大傳統情境危機溝通理論(Situational Crisis Communication Theory, SCCT) 3從企業平時與危機情境中不一致的行為，導致消費者和居民認知失諧的角度，反思台灣企業執行CSR的困境與社會環境他律規範的薄弱。

In recent years, society attention on corporate socially responsibility has gradually increased. Corporate social responsibility (CSR) issues today have become more common, and more corporations focus on it. Companies showcase CSR efforts to establish positive stakeholders relationship and image, and they hope that CSR’s halo affects stakeholders behavior in order to protect the company from crisis. However, is it really to evoke positive reactions among stakeholders? This paper explores the role of stakeholders’ perception of CSR and the impact of their perception during times of crisis. This research tests this by studying two company crises-Weichuan and ASE Group. The secondary data analysis and the in-depth interview are used to examine the impact on consumers and residents.
The results indicate that most of participants understand CSR through philanthropy. They don’t really understand the individual CSR projects . Consumers and residents attribute more firm-serving than public-serving CSR motives to companies in a crisis situation, and they try to infer CSR motives in non-crisis situation. In addition, the author compares two industry’s interviews, food manufacturer and an independent semiconductor manufacturer, and the consistency of logical has found. The research findings describe how weak industrial laws and ineffectual Taiwanese resident protests influence the effectiveness of CSR.
The findings point to three contributions. First, the author compares two different industries in the Taiwan context. Next, this study extends traditional Situational Crisis Communication Theory (SCCT). Third, companies must rethink their CSR strategy.

目錄
第一章、 研究背景與問題.....1
第二章、 文獻探討.....6
第一節. 企業社會責任.....6
第二節. 企業與利害關係人.....10
第三節. 企業的CSR溝通策略.....11
第四節. 執行CSR的時間因素.....14
第五節. 利害關係人對企業危機的評估.....16
第六節 認知一致性.....19
第七節. 研究架構.....21
第三章、 研究方法.....24
第一節. 次級資料蒐集.....24
第二節. 深度訪談法.....25
第四章、 資料分析.....31
第一節. 企業背景說明.....31
第二節. 企業的CSR.....34
第三節. 以利害關係人觀點探討CSR所扮演的角色.....46
第五章、 結論.....76
第一節. 研究發現.....76
第二節. 學術和實務貢獻.....78
第三節. 研究限制與未來研究建議.....81
參考文獻.....82
附錄一，相關媒體報導.....87
附錄二，兩家企業評量標準表.....95
附錄三，兩企業受訪者總體評價.....96

表目錄
表1，企業相關媒體報導整理 24
表2、味全「滅頂行動」事件受訪者資料 27
表3，日月光半導體汙水事件受訪者資料 28
表4，研究與訪談問題 29
表6，味全危機回覆與CSR回覆策略 37
表7，日月光危機回覆與CSR回覆策略 42
表8，鮮乳在台銷售量 59
表9，兩家企業眾數比較表 65
表10，味全眾數圖表 66
表10-1，日月光眾數圖表 66

圖目錄
圖1，研究架構 22
圖2，日月光網站中的調查問卷 43
圖3，CSR參考點與個人嚴重度感知示意圖 73

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