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研究生:謝依凌
論文名稱:企業社會責任之環境、員工、社區和內部管理與企業經營績效之實證研究 ─ 以美國製造業為例
論文名稱(外文):The Link between Corporate Social Responsibility and Corporate Financial Performance from the Perspectives of Environment, Employee, Community and Governance ─ An Evidence from American Manufacturing Industry.
指導教授:朱博湧朱博湧引用關係
學位類別:碩士
校院名稱:國立交通大學
系所名稱:管理科學系所
學門:商業及管理學門
學類:企業管理學類
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:49
中文關鍵詞:企業社會責任、利害關係人、經營績效
外文關鍵詞:Corporate Social PerformanceStakeholdersCorporate Performance
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企業社會責任的概念已被探討多年,然而近年來因資源缺乏和永續經營的議題再度被熱烈討論與檢視。本研究利用CSRHUB企業社會責任評分資料庫中的美國製造業作為研究樣本,並以2010年和2011年的環境、員工、社區與內部管理來探討企業社會責任之於利害關係人的這四個面向與經營績效之間的關係。本研究結果發現,對於製造業來說,在環境與員工這兩個層面對於企業的短期經營績效有顯著的影響;而在環境與內部管理則對企業未來整體經營績效亦有顯著的相關性。同時,兩個年度之環境層面的企業社會責任分數對於經營績效則有時間遞延的影響效果,顯示企業社會責任並非只有影響短期經營績效,其對於企業未來經營績效的影響也不容忽視。
The concept of corporate social responsibility has been discussed for many years. Recently, due to the lack of resources and the emerging concern of the sustainability of corporation, this big issue is under more thoroughly examination. In this study, the ratings of environment, employees, communities and governance in 2010 and 2011 of American manufacturing industry in the CSRHUB database are used to evaluate the relationship between corporate social responsibility and corporate performance. The result found that environment and governance did actually have significant effects on corporates’ performance. Moreover, the result suggested that the two years ratings of environment had a time lag effect. The positive effect of corporate social responsibility would benefit the company eventually in the future.
中文摘要 i
ABSTRACT ii
誌謝 iii
第一章、 緒論 1
1.1 研究背景與動機 1
1.2 研究問題與目的 3
1.3 研究流程 4
第二章、 文獻探討 5
2.1企業社會責任(Corporate Social Responsibility, CSR) 5
2.2 企業社會責任之評量 9
2.3 企業社會責任與經營績效 12
2.4 企業社會責任與利害關係人理論(Stakeholder Theory) 14
第三章、 研究假說及方法 19
3.1 研究假說 19
3.2 資料來源與樣本 22
3.2.1 資料來源 22
3.2.2 樣本 22
3.3 變數之定義及衡量 23
3.3.1 依變數 23
3.3.2 預測變數 24
3.3.3 控制變數 26
3.4 統計方法與模型架構 27
第四章、 實證結果與分析 30
4.1 分析結果與討論 30
4.1.1 樣本之敘述統計分析 30
4.1.2 變數相關分析 31
4.1.3 迴歸分析 34
4.2實證結果總整 40
第五章、 結論與未來發展 42
5.1 研究結論 42
5.2 管理意涵 43
5.3 研究限制與後續研究方向 44
參考文獻 ─ 英文部分 45
參考文獻 ─ 中文部分 49
Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal: 446-463.
Barnett, M. L. 2007. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. The Academy of Management Review ARCHIVE, 32(3): 794-816.
Belkaoui, A. 1976. The impact of the disclosure of the environmental effects of organizational behavior on the market. Financial Management: 26-31.
Bowen, H. R. 1953. Social responsibilities of the businessman: Harper.
Carroll, A. B. 1979. A three-dimensional conceptual model of corporate performance. Academy of management review: 497-505.
Carroll, A. B. 1989. Business & society: Ethics & stakeholder management: South-Western Pub. Co.(Cincinnati).
Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4): 39-48.
Cheung, Y. L., Tan, W., Ahn, H. J., & Zhang, Z. 2010. Does corporate social responsibility matter in Asian emerging markets? Journal of Business Ethics, 92(3): 401-413.
Clarkson, M. E. 1995. A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of management review, 20(1): 92-117.
Collier, J., & Esteban, R. 2007. Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1): 19-33.
Davidson, W. N., & Worrell, D. L. 1988. The impact of announcements of corporate illegalities on shareholder returns. The Academy of Management Journal, 31(1): 195-200.
Davis, K. 1960. Can business afford to ignore social responsibilities? California Management Review, 2(3): 70-77.
Eilbirt, H. 1975. The practice of business social responsibility: the underlying factors. Business horizons, 18(4): 5-10.
Epstein, E. M. 1989. Business ethics, corporate good citizenship and the corporate social policy process: A view from the United States. Journal of Business Ethics, 8(8): 583-595.
Fisher, F. M., & McGowan, J. J. 1983. On the misuse of accounting rates of return to infer monopoly profits. The American Economic Review, 73(1): 82-97.
Fombrun, C., & Shanley, M. 1990. What's in a name? Reputation building and corporate strategy. Academy of management Journal: 233-258.
Frederick, W. C., Post, J. E., & Davis, K. 1991. Business and society: Corporate strategy, public policy, ethics. Recherche, 67: 02.
Freeman, R. E. 1984. Strategic management: A stakeholder approach: Cambridge Univ Pr.
Frooman, J. 1997. Socially irresponsible and illegal behavior and shareholder wealth. Business & society, 36(3): 221-249.
Griffin, J. J., & Mahon, J. F. 1997. The corporate social performance and corporate financial performance debate. Business & society, 36(1): 5-31.
Heslin, P. A., & Ochoa, J. D. 2008. Understanding and developing strategic corporate social responsibility. Organizational Dynamics, 37(2): 125-144.
Holmes, S. L. 1977. Corporate social performance: Past and present areas of commitment. Academy of management Journal: 433-438.
Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research, 16(2): 270-285.
Konar, S., & Cohen, M. A. 2001. Does the market value environmental performance? Review of Economics and Statistics, 83(2): 281-289.
Kramer, M. R. 2011. Creating shared value. Harvard business review, 89(FeBRuaRy): 62-77.
Lo, S. F., & Sheu, H. J. 2007. Is Corporate Sustainability a Value‐Increasing Strategy for Business? Corporate Governance: An International Review, 15(2): 345-358.
Luo, X., & Bhattacharya, C. B. 2006. Corporate social responsibility, customer satisfaction, and market value. Journal of marketing: 1-18.
Manne, H. G., Wallich, H. C., & Research, A. E. I. f. P. P. 1972. The modern corporation and social responsibility: American Enterprise Institute for Public Policy Research.
Margolis, J. D., & Walsh, J. P. 2003. Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2): 268-305.
McGuire, J. B., Sundgren, A., & Schneeweis, T. 1988. Corporate social responsibility and firm financial performance. Academy of management Journal: 854-872.
Mitchell, R. K., Agle, B. R., & Wood, D. J. 1997. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of management review: 853-886.
Newell, P. 2005. Citizenship, accountability and community: the limits of the CSR agenda. International Affairs, 81(3): 541-557.
Peters, R., & Mullen, M. R. 2009. Some evidence of the cumulative effects of corporate social responsibility on financial performance. Journal of Global Business Issues, 3(1): 1-14.
Ravenscraft, D., & Scherer, F. M. 1982. The lag structure of returns to research and development. Applied Economics, 14(6): 603-620.
Riahi‐Belkaoui, A. 1992. Executive compensation, organizational effectiveness, social performance and firm performance: An empirical investigation. Journal of Business Finance & Accounting, 19(1): 25-38.
Russo, M. V., & Fouts, P. A. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal: 534-559.
Savage, G. T., Nix, T. W., Whitehead, C. J., & Blair, J. D. 1991. Strategies for assessing and managing organizational stakeholders. Executive (19389779), 5(2): 61-75.
Schwartz, M. S., & Carroll, A. B. 2003. Corporate social responsibility: A three-domain approach. Business Ethics Quarterly: 503-530.
Shane, P. B., & Spicer, B. H. 1983. Market response to environmental information produced outside the firm. Accounting Review: 521-538.
Sheldon, O., & Thompson, K. 1924. The philosophy of management: Psychology Press.
Solomon, R. C., & Hanson, K. R. 1986. It's good business: Perennial Library.
Surroca, J., Tribó, J. A., & Waddock, S. 2010. Corporate responsibility and financial performance: the role of intangible resources. Strategic Management Journal, 31(5): 463-490.
Vance, S. G. 1975. Are Socially Responsible Corporations Good Investment Risks? Management Review, 64(8): 18.
Votaw, D., Sethi, S. P., Chatov, R., & Blumberg, P. 1973. The corporate dilemma: traditional values versus contemporary problems: Prentice Hall.
Waddock, S. A., & Graves, S. B. 1997. The Corporate Social Performance- Financial Performance Link. Strategic Management Journal, 18(4): 303-319.
Weber, M. 2008. The business case for corporate social responsibility: A company-level measurement approach for CSR. European Management Journal, 26(4): 247-261.
Werther Jr, W. B., & Chandler, D. 2010. Strategic corporate social responsibility: Stakeholders in a global environment: Sage Publications, Inc.
Wokutch, R. E., & Spencer, B. A. 1987. Corporate saints and sinners: The effects of philanthropic and illegal activity on organizational performance. California Management Review, 29(2): 62-77.
Wood, D. J., & Jones, R. E. 1995. Stakeholder mismatching: A theoretical problem in empirical research on corporate social performance. International Journal of Organizational Analysis, 3: 229-267.
Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal: 446-463.
Barnett, M. L. 2007. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. The Academy of Management Review ARCHIVE, 32(3): 794-816.
Belkaoui, A. 1976. The impact of the disclosure of the environmental effects of organizational behavior on the market. Financial Management: 26-31.
Bowen, H. R. 1953. Social responsibilities of the businessman: Harper.
Carroll, A. B. 1979. A three-dimensional conceptual model of corporate performance. Academy of management review: 497-505.
Carroll, A. B. 1989. Business & society: Ethics & stakeholder management: South-Western Pub. Co.(Cincinnati).
Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4): 39-48.
Cheung, Y. L., Tan, W., Ahn, H. J., & Zhang, Z. 2010. Does corporate social responsibility matter in Asian emerging markets? Journal of Business Ethics, 92(3): 401-413.
Clarkson, M. E. 1995. A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of management review, 20(1): 92-117.
Collier, J., & Esteban, R. 2007. Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1): 19-33.
Davidson, W. N., & Worrell, D. L. 1988. The impact of announcements of corporate illegalities on shareholder returns. The Academy of Management Journal, 31(1): 195-200.
Davis, K. 1960. Can business afford to ignore social responsibilities? California Management Review, 2(3): 70-77.
Eilbirt, H. 1975. The practice of business social responsibility: the underlying factors. Business horizons, 18(4): 5-10.
Epstein, E. M. 1989. Business ethics, corporate good citizenship and the corporate social policy process: A view from the United States. Journal of Business Ethics, 8(8): 583-595.
Fisher, F. M., & McGowan, J. J. 1983. On the misuse of accounting rates of return to infer monopoly profits. The American Economic Review, 73(1): 82-97.
Fombrun, C., & Shanley, M. 1990. What's in a name? Reputation building and corporate strategy. Academy of management Journal: 233-258.
Frederick, W. C., Post, J. E., & Davis, K. 1991. Business and society: Corporate strategy, public policy, ethics. Recherche, 67: 02.
Freeman, R. E. 1984. Strategic management: A stakeholder approach: Cambridge Univ Pr.
Frooman, J. 1997. Socially irresponsible and illegal behavior and shareholder wealth. Business & society, 36(3): 221-249.
Griffin, J. J., & Mahon, J. F. 1997. The corporate social performance and corporate financial performance debate. Business & society, 36(1): 5-31.
Heslin, P. A., & Ochoa, J. D. 2008. Understanding and developing strategic corporate social responsibility. Organizational Dynamics, 37(2): 125-144.
Holmes, S. L. 1977. Corporate social performance: Past and present areas of commitment. Academy of management Journal: 433-438.
Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research, 16(2): 270-285.
Konar, S., & Cohen, M. A. 2001. Does the market value environmental performance? Review of Economics and Statistics, 83(2): 281-289.
Kramer, M. R. 2011. Creating shared value. Harvard business review, 89(FeBRuaRy): 62-77.
Lo, S. F., & Sheu, H. J. 2007. Is Corporate Sustainability a Value‐Increasing Strategy for Business? Corporate Governance: An International Review, 15(2): 345-358.
Luo, X., & Bhattacharya, C. B. 2006. Corporate social responsibility, customer satisfaction, and market value. Journal of marketing: 1-18.
Manne, H. G., Wallich, H. C., & Research, A. E. I. f. P. P. 1972. The modern corporation and social responsibility: American Enterprise Institute for Public Policy Research.
Margolis, J. D., & Walsh, J. P. 2003. Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2): 268-305.
McGuire, J. B., Sundgren, A., & Schneeweis, T. 1988. Corporate social responsibility and firm financial performance. Academy of management Journal: 854-872.
Mitchell, R. K., Agle, B. R., & Wood, D. J. 1997. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of management review: 853-886.
Newell, P. 2005. Citizenship, accountability and community: the limits of the CSR agenda. International Affairs, 81(3): 541-557.
Peters, R., & Mullen, M. R. 2009. Some evidence of the cumulative effects of corporate social responsibility on financial performance. Journal of Global Business Issues, 3(1): 1-14.
Ravenscraft, D., & Scherer, F. M. 1982. The lag structure of returns to research and development. Applied Economics, 14(6): 603-620.
Riahi‐Belkaoui, A. 1992. Executive compensation, organizational effectiveness, social performance and firm performance: An empirical investigation. Journal of Business Finance & Accounting, 19(1): 25-38.
Russo, M. V., & Fouts, P. A. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal: 534-559.
Savage, G. T., Nix, T. W., Whitehead, C. J., & Blair, J. D. 1991. Strategies for assessing and managing organizational stakeholders. Executive (19389779), 5(2): 61-75.
Schwartz, M. S., & Carroll, A. B. 2003. Corporate social responsibility: A three-domain approach. Business Ethics Quarterly: 503-530.
Shane, P. B., & Spicer, B. H. 1983. Market response to environmental information produced outside the firm. Accounting Review: 521-538.
Sheldon, O., & Thompson, K. 1924. The philosophy of management: Psychology Press.
Solomon, R. C., & Hanson, K. R. 1986. It's good business: Perennial Library.
Surroca, J., Tribó, J. A., & Waddock, S. 2010. Corporate responsibility and financial performance: the role of intangible resources. Strategic Management Journal, 31(5): 463-490.
Vance, S. G. 1975. Are Socially Responsible Corporations Good Investment Risks? Management Review, 64(8): 18.
Votaw, D., Sethi, S. P., Chatov, R., & Blumberg, P. 1973. The corporate dilemma: traditional values versus contemporary problems: Prentice Hall.
Waddock, S. A., & Graves, S. B. 1997. The Corporate Social Performance- Financial Performance Link. Strategic Management Journal, 18(4): 303-319.
Weber, M. 2008. The business case for corporate social responsibility: A company-level measurement approach for CSR. European Management Journal, 26(4): 247-261.
Werther Jr, W. B., & Chandler, D. 2010. Strategic corporate social responsibility: Stakeholders in a global environment: Sage Publications, Inc.
Wokutch, R. E., & Spencer, B. A. 1987. Corporate saints and sinners: The effects of philanthropic and illegal activity on organizational performance. California Management Review, 29(2): 62-77.
Wood, D. J., & Jones, R. E. 1995. Stakeholder mismatching: A theoretical problem in empirical research on corporate social performance. International Journal of Organizational Analysis, 3: 229-267.
林佳瑩. 2009. 企業社會責任績效與財務績效及無形資產價值之相關性研究-以台灣資訊電子產業為例. 國立交通大學, 新竹市.
陳文姿. 2011. 從企業社會責任與綠色智慧資本探討臺灣銀行業的永續經營效益. 國立東華大學, 花蓮縣.
劉昱菁. 2009. 台灣企業社會責任得獎公司之財務績效探討. 國立成功大學, 台南市.
柯如欣. 2007. 從利害關係人之意願與行為探討企業社會責任與企業財務績效間之關聯性─國際實證研究. 國立臺北大學, 新北市.
周興源. 2011. 企業社會責任導入參考模式之實證研究-以台灣高科技產業為實例. 臺灣大學, 台北市.

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