研究生: |
吳嘉瑜 Ester Rodrigues Ng |
---|---|
論文名稱: |
企業社會責任與企業績效以及企業價值之關聯性研究 The Correlation between Corporate Social Responsibility and Business Performance and Business value |
指導教授: |
沈永正
Shen, Yung-Cheng |
口試委員: | 徐達光 鄒蘊欣 |
口試日期: | 2021/06/25 |
學位類別: |
碩士 Master |
系所名稱: |
全球經營與策略研究所 Graduate Institute of Global Business and Strategy |
論文出版年: | 2021 |
畢業學年度: | 109 |
語文別: | 中文 |
論文頁數: | 31 |
中文關鍵詞: | 企業社會責任 、企業績效 、企業價值 、企業總市值 |
英文關鍵詞: | CSR, Corporate Social Responsibility, Business Performance, Business value, ROA |
研究方法: | 文件分析法 |
DOI URL: | http://doi.org/10.6345/NTNU202100916 |
論文種類: | 學術論文 |
相關次數: | 點閱:205 下載:23 |
分享至: |
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
隨著時代的變化以及不斷有因企業而成的不公平事件、環境污染等等的全球性問題,
廣大社會對企業社會責任越來越關注。社會希望企業在獲利的同時,可以回饋社會,
所以企業社會責任已經成為企業在營運上的其中一項重點考量。此研究分為兩個部
分,第一部分以天下雜誌「天下 CSR 公民獎排行榜」內「大型企業、中堅企業、小巨
人」的各構面「公司治理、企業承諾、社會參與、環境永續」分數,去測量每個構面
對於企業績效(ROA)的關係。第二部分一樣用「天下 CSR 公民獎排行榜」內「大型企
業、中堅企業、小巨人」的各構面「公司治理、企業承諾、社會參與、環境永續」分
數,以企業總市值作為企業價值之替代變數,找出各構面分數與企業價值的關聯性。
研究結果可供企業作實行企業社會責任的參考方向與策略。
With the changes of the times and continuous global problems such as unfair incidents and
environmental pollution caused by enterprises, the general society starts to pay more and
more attention to corporate social responsibility. The society hopes that enterprises can
contribute to the society while making profits. Therefore, corporate social responsibility has
become one of the key considerations in the operation of enterprises. This research paper is
divided into two parts. The first part is based on the various aspects of "large companies,
backbone companies, small giants" in CommonWealth Magazine's "National CSR Citizen
Award Rankings": "Corporate Governance, Corporate Commitment, Social Participation,
Environmental Sustainability" Score to measure the correlation between each aspect and
corporate performance (ROA). The second part also uses the scores of "corporate
governance, corporate commitment, social participation, environmental sustainability" in
"large companies, backbone companies, small giants" in the "World CSR Citizen Award
Rankings", and the total market value of the company as the company Value substitution
variables, to find out the correlation between the scores of each aspect and the value of the
enterprise. This research results can be used as a reference direction and strategy for
enterprises to implement corporate social responsibility.
中文文獻
1. 葉保強(2007),企業社會責任的發展與國家角色,應用倫理研究通訊,第 41 期 。
2. 許永聲、陳俊合及曾奕菱(2013),企業社會責任與信用風險評等,會計學報,第
5 卷第 1 期。
3. 李秀英、 劉俊儒及楊筱翎(1999),企業社會責任與公司績效之關聯性,東海管
理評論,第 13 卷第 1 期。
4. 李豪、黃孟慧及張家銘(2009),Aaker 消費者品牌權益量表之實證研究,休閒暨觀
光產業研究,第 4 卷第 2 期,96-111 頁。
5. 薛淵心 (2009),企業社會責任、企業形象與顧客忠誠度之跨層次研究-以台灣地區
銀行業為例,輔仁大學碩士論文。
6. 李明機(2006),簡析企業社會責任(CSR)之發展趨勢,證券櫃檯月刊,第 141 期。
7. 黃營杉及齊德彰(2005),企業倫理、社會責任與慈善公益作為之研究—以台灣高
科技電子產業為例,人文暨社會科學期刊,第 1 卷第 2 期。
8. 呂朝賢(2011),企業社會責任之特徵與反省:以臺灣為例,社會福利模式-從傳承
到創新研討會。
9. 陳光榮(1996),企業社會責任對企業經營效率之影響,中興大學碩士在職專班碩
士論文。
10.陳良棟、黃星富、湯奕華、莊竣捷(2009)。我國企業社會責任報告書之推動成效。
永續產業發展雙月刊,44,7-17。
11.黃正忠(2008),明日領袖的宏觀視野-企業社會責任(CSR),環境工程會刊,19(1),
1-6。
12.邱城英及陳淑娟(2011)。善盡企業社會責任對公司企業形象與消費者態度之影響以中華電信為例。僑光科技大學全球運籌管理碩士在職專班碩士論文。
13.陳榮方及吳鈴鈴(2014)善盡企業社會責任對企業形象、消費者態度、顧客忠誠度
之影響-以 Starbucks Coffee 為例,國立高雄應用科技大學碩士論文。30
英文文獻
14.Griffin, R. W. (1999). Management (6th ed). Boston: Houghton Mifflin Company.
15.Sexty, R. (2010). Canadian Business and Society: Ethics and Responsibilities:
McGraw-Hill Ryerson Higher Education.
16.Fombrun, C. and Shanley, M. (1990), “What’s in a name? Reputation building and
corporate strategy”. Academy of Management Journal, 33(2), pp. 233-258
17.Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward themoral
management of organizational stakeholders. Business Horizons, 34(4), 39–48
18.Becchetti, L., R. Cicirettiand, and I. Hasan. (2007), "Corporate social responsibility and
shareholder’s value: An event study analysis ", Working Paper.
19.Toutsoura, M. (2004), "Corporate social responsibility and financial performance",
Working paper.
20.Smith, A. D. (2007), "Making the case for the competitive advantage of corporate social
responsibility", Business Strategy Series, 8: 186-195.
21.McGuire, J. B. (1988). "Corporate social responsibility and firm financial performance",
Academy of Management Journal, 31(4): 854-872.
22.Brammer, S. and Millington, A. (2005). Corporate reputation and philanthropy: an
empirical analysis. Journal of Business Ethics, 61 (1), 29-44.
23.Chi-Shiun Lai et al.(2010). The Effects of Corporate Social Responsibility on Brand
Performance: The Mediating Effect of Industrial Brand Equity and Corporate Reputation,
Journal of Business Ethics, 95 (3), 457 – 469
24.Robertson,T.S.& Gatignon,H.(1986).Competitive effects on technology diffusion ,
Journal of Marketing,50(3), 1-12.