臺灣博碩士論文加值系統

總體經濟變數的變動會影響企業在施行企業社會責任上的意願，故本文欲研究總體經濟變數（失業率及國內生產總額）與企業社會責任（Corporate Social Responsibility）之間的關係。
本研究採用2007年至2018年之12年間，天下雜誌所公佈之「天下CSR企業指數」中之中堅企業（23家）、大型企業（29家）為主要參考依據，並採用臺灣經濟新報（TEJ）資料庫、行政院主計總處統計數據蒐集相關變數資料，並將所蒐集的52家企業企業社會責任分數數據，運用EViews統計分析軟體來進行分析。透過一般迴歸分析方式來探討總體經濟變數的變動是否會對企業執行企業社會責任上有所影響，同時進一步探討不同規模大小的企業在實行企業社會責任程度上會不會受總體經濟變數的影響。
經由實證結果後，我們可以發現企業在執行企業社會責任上會受總體經濟變數影響，尤其是在中堅企業影響最深。從實證結果當中得知，中堅企業在從事企業社會責任活動的意願高低會與失業率有顯著的相關，也就是說總體經濟變數的變動對於中堅企業有顯著的影響。

Changes in the the macroeconomic variables will affect the willingness of companies to implement corporate social responsibility, so this article wants to study the relationship between the macroeconomic variables (unemployment rate and gross domestic product) and corporate social responsibility (Corporate Social Responsibility).
This study uses the medium-sized enterprises (23) and large enterprises (29) of the "World CSR Enterprise Index" published by World Magazine for the 12 years from 2007 to 2018 as the main reference basis, and is used in the Taiwan Economic News (TEJ). The database and the statistical data of the Chief Accounting Office of the Executive Yuan collect relevant variable data, and analyze the collected corporate social responsibility score data of 52 companies using EViews statistical analysis software. Through general regression analysis, we will discuss whether changes in the macroeconomic variables will affect the implementation of corporate social responsibility. At the same time, we will further explore whether enterprises of different sizes will be affected by the macroeconomic variables in implementing CSR.
After empirical results, we can find that enterprises in the implementation of corporate social responsibility will be affected by the macroeconomic variables, especially in the medium-sized enterprises. From the empirical results, we know that the willingness of the medium-sized enterprises to engage in corporate social responsibility activities will have a significant correlation with the unemployment rate, that is to say, changes in the macroeconomic variables will have a significant impact on the medium-sized enterprises

目錄 I
表目錄 II
圖目錄 III
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構與流程 4
第二章 文獻探討 6
第一節 企業社會責任 6
第二節 衡量企業社會責任活動程度深淺理論及方式 11
第三章　研究方法 14
第一節　研究樣本與期間 14
第二節　迴歸分析 17
第四章　研究結果 18
第一節　各研究變數敘述性統計分析 18
第二節　全體樣本企業之迴歸係數實證結果 21
第三節　大型企業之迴歸係數實證結果 25
第四節　中堅企業之迴歸係數實證結果 29
第五章　結論與建議 33
第一節　研究結論 33
第二節　研究限制與建議 34
參考文獻 36

表目錄
表2-1 企業社會責任定義 6
表2-2 天下雜誌所評選企業社會責任標準 10
表3-1 大型企業名單明細 15
表3-2 中堅企業名單明細 15
表3-3 企業變數名稱、變數期間、資料來源 15
表4-1 變數之敘述性統計量結果 20
表4-2 全體樣本企業之迴歸係數實證結果 22
表4-3 大型企業之迴歸係數實證結果 26
表4-4 中堅企業之迴歸係數實證結果 29

圖目錄
圖1-1 研究流程研究流程圖圖 5
圖3-1 2007-2019年間臺灣年間臺灣GDP 16
圖3-3 2007-2019年間臺灣失業率年間臺灣失業率 16

一、中文部分
1.王郁民，2009，「公司治理與財務績效：企業社會責任之角色」，東海大學國際貿易研究所碩士論文。
2.古金盈，2009，「金融海嘯關鍵因子研究」，輔仁大學經營管理研究所碩士論文。
3.「全球金融海嘯下台灣的經濟對策」，2009，行政院經濟建設委員會。
4.池祥麟、林怡君，2007，「企業社會績效與企業財務績效關聯性之分析-以道瓊STOXX永續性指數為例」，國立台北大學合作經濟學系碩士論文。
5.吳韻儀，2008，CSR執行力的新競爭，「天下雜誌」，第三百九十三卷，頁94-164。
6.吳睿登，2010，「金融海嘯後台灣 CSR 實踐之趨勢指標研究」，逢甲大學合作經濟學系碩士班碩士論文。
7.吳孟道，2008，當前金融危機對台灣經濟發展之影響與因應之道，擷取於2008年11月12日，自http://www.npf.org.tw/post/3/4985。
8.沈中華與張元，2008，企業社會責任行為可以改善財務績效嗎?－以英國FTSE社會責任指數為例，「經濟論文」，第三十六卷第三期，頁339-385。
9.李芯蕓，2011，「企業社會責任與企業財務績效因果關係之研究」，逢甲大學合作經濟研究所碩士論文。
10.李秀英、劉俊儒、楊筱翎，2011，企業社會責任與公司績效之關聯性，「東海管理評論」，第十三卷第一期，頁77-112。
11.林嬋娟與張哲嘉，2009，董監事異常變動、家族企業與企業舞弊之關聯性，「會計評論」，第四十八卷，頁1-33。
12.陳科里，2009，「台灣中小企業社會責任認知與行為之關聯性研究」，逢甲大學合經濟所碩士論文。
13.黃正忠，2009，突破 CSR 在台灣的罩門，「證券櫃檯月刊」，第一百四十一卷，頁22-26。
14.程心瑤，2011，公司治理與企業責任報告之揭露，「會計評論」，第五十二期，頁35-76。
15.潘珏汝，2010，「探討員工企業社會責任之認知對組織公民行為之影響-以組織承諾為中介變項」，國立中央大學人力資源管理研究所碩士論文。
16.劉正田、林修葳與金成隆，2005，創新價值鍊之路徑分析：企業研發投資成效之實證研究，「管理評論」，第二十四卷第四期，頁29-56。
17.歐進士，1998，我國企業研究發展與經營績效關聯性之研究，「中山管理評論」，第六卷第二期，頁357-386。
18.顏國瑞，2009，國際潮流下的企業社會責任，「證券櫃檯月刊」，第一百四十一卷，頁7-13。
二、英文部分
1.Arrow, Kenneth J. ,1973, Social responsibility and economic efficiency, public policy, pp.303-17.
2.Alexander,G..J. and Buchholz, R. A. ,1978, Corporate social eesponsibility and stock market performance,Academy of Management Journal, 21, pp.479-486.
3.Anderson, J. C. and Frankle, A. W.,1980, Voluntary social reporting: an iso-beta portfolio analysis, Accounting Review, 55, pp.467-479.
4.Aupperle, K., A. Carroll, and J. Hatfield,1985,An empirical examination of the relationship between corporate social responsibility and profitability, Academy of Management Journal, 28,pp.446-463.
5.Bowen, H. R. ,1953, Social responsibilities of the businessman , New York: Harper & Row.
6.Buchholz, R. ,1995,Business environment and public policy: implications for management, 5th ed. Prentice Hall, Englewood Cliffs.
7.Becchetti, L., R. Ciciretti, and I. Hasan,2007, Corporate social responsibility and shareholder’s value: an event study analysis,Working Paper, Federal Reserve Bank of Atlanta.
8.Carroll, A. B.,1979,A three-dimensional conceptual model of corporate performance, The Academy of Management Review, 4(4) , pp. 497-505.
9.Cornell, B. and A. C. Shapiro ,1987, Corporate stakeholder and corporate finance,FinancialManagement, 16, pp.5–14.
10.Carroll, A. B. ,1991,The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. ,Business Horizons, 34 (4), pp.39-48.
11.Davis, K. ,1973, The case for and against business assumption of social responsibilities, Academy of Management Journal, 16,pp.312-322.
12.Davis, Keith. & Robe, L. Blomstrom.,1975,Business and society：environment and responsibility, NewYork：McGraw Hill,3, pp.39.
13.Donna J. Wood ,1991, Corporate social performance revisited,Academy of Management Review, 16(4) ,pp.691-718.
14.Drucker, P. F. ,1993, Post capitalist society, Oxford: Butterworth Heinemann.
15.Donaldson, Thomas and Preston, Lee E,1995, The stakeholder theory of the corporation : concepts, evidence, and implications,Academy of Management Review, 20 (1), pp.65-91.
16.Eells, R. & Walton, C. ,1974, Conceptual Foundation of Business, 3rd Edition, Irwin, Burr Ridge, IL.
17.Friedman, M. ,1970, The social responsibility of business is to increase its profit, New York Times Magazine, 13, pp.122-126.
18.Frederick, W. C. ,1983,Point of view corporate social responsibility in the reagan era and beyond, California Management Review, 25(3), pp.145-157.
19.Froomann, J. ,1997,Socially irresponsible and illegal behavior and shareholder wealth,Business & Society, 36, pp.221-249.
20.Graves, S. B. and Waddock, S.A. ,1992, Responses of institutional investors to corporate social performance measures,Academy of Management Proceedings, 5,pp.338-342.
21.Griffin, J. J. and J. F. Mahon ,1997, The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research, Business and Society, 26, pp.5-31.
22.Gjolberg, M. :2009, The origin of corporate social responsibility:Global forces or national legacies?, Social Economic Review, 7,pp.605-637.
23.Jensen, M. C. and Meckling, W. H. ,1976, Theory of the Firm: Managerial Behavior, Agency costs, and Ownership Structure, Journal of Financial Economics, 3, pp.305-360.
24.John C. Anderson and Alan W.Frankle ,1980,Voluntary Social Reporting: An Iso-Beta Portfolio Analysis, The Accounting Review, 55,pp. 467-479.
25.Kenneth Goodpaster,Business ethics and stakeholder analysis, Applied Ethics: A Reader, Edited by Earl R. Winkler and Ferrold R.Coombs, pp. 230.
26.Kraft, Kenneth, and Jerald Hage ,1990, Strategy, social responsibility and implementation,Journal of Business Ethics, 9,pp. 11-19.
27.McGuire, J. B. ,1963,Business and society.,New York：McGraw-Hill.
28.Manne,Henry,1972,The moder corporation and social resonsibility,American Enterpriss. Institunte for public Policy Research.
29.McGuire, Jean B.,Sundgren, Alison and Schneeweis,Thomas,1988, Corporate social responsibility and firm financial performance, Academy of Management Journal;,31(4) ,pp.854-872.
30.Moore, G.,2001,Corporate social and financial performance：an investigation in the effect of corporate social responsibility on firm financial performance-evidence from taiwan companies U.K. supermarket industry,Journal of Business Ethics, 34,pp.299-315.
31.Preston, L. E. and P. O’Bannon,1997,The corporate social-financial performance relationship, Business and Society, 36,pp. 419–429.
32.S. Prakash Sethi , 1975, Dimensions of corporate social performance: an analytical framework, California Management Review, 17(5), pp.58-64.
33.Swanson, D. L. , 1995,Addressing a theoretical problem by reorienting the corporate social performance model,Academy of Management Review, 20, pp.43-64.
34.Sen, A. , 1997, Economics, business principles and moral sentiments, Business Ethics Quarterly, 7, pp.5-15.
35.Schuler, D. A. and Cording, M. , 2006, A corporate social performance-corporate financial performance behavioral model for consumers. Academy of Management Review, 31(3), pp.540-558.
36.Ullmann, A. A. , 1985,Data in search of a theory: a critical examination of the relationships among social performance, Academy of Management Review, 10, pp.540-557.
37.Vance, Stanley , 1975, Are socially responsible firms good investment risk? , Management Review, 29(4),pp. 57-168.
38.Wood, D. J., 1991, Corporate social performance revisited, Academy of Management Review, 16(4),. pp. 691-718.
39.Waddock, S. A. and S. B. Graves ,1997, The corporate social performance - financial performance link, Strategic Management Journal, 18,pp. 303-319.
40.Warhurst, A., & Mitchell, P.,2002,Corporate social responsibility and the case of summitville mine,Resources Policy , 26(2), pp.91-102.