影響企業施行CSR因素之探討__臺灣人文及社會科學引文索引資料庫

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題名：	影響企業施行CSR因素之探討
作者：	林翠玲
作者(外文)：	LIN, TSUI-LING
校院名稱：	逢甲大學
系所名稱：	商學博士學位學程
指導教授：	賴文祥
學位類別：	博士
出版日期：	2019
主題關鍵詞：	企業社會責任；領導意向；公司資源；產業環境；公共動機；層級分析法；模糊理論；Corporate Social Responsibility；Leadership Intention；Corporate Resources；Industrial Environment；Public Motivation；Analytic Hierarchy Process；fuzzy theory
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:3

摘要
從1995世界企業永續發展委員會(簡稱WBCSD)成立以來，全球無數的專家學者都在積極探討能有效提升企業社會責任(簡稱CSR)的建議與對策；邁入21世紀之後，企業社會責任不但已成為出於理性與良知的普世價值（Universal value），同時也是公司經營的必備核心價值，企業除了本身商業利益之外，也必須尊重人權、衛生安全、環境保護與社區參與。然而在傳統經濟裡，企業的最主要目的是創造利潤，是什麼因素讓企業投入CSR這股浪潮？經實地訪談企業，探討影響企業施行CSR之因素後，發現文獻鮮少論及的「認知程度」與「財務狀況」兩項因素，除了財務狀況是有些企業認為該顧慮的因素，而認知程度甚至還在領導意向因素中高居第二，這是值得國內企業該去省思的問題，在國外普遍較無認知的考量，由於我國中小企業居多，且金管會只要求上市(櫃)食品業、金融業、化學業及實收資本額新台幣50億以上企業應編製社會責任報告書之外，那麼；其他的中小企業是否就沒那麼關注CSR呢？因此這是一個 Research Gap。
本文藉由文獻與企業實地訪談探討影響企業施行CSR之因素，並將之彙整為四大主構面15項次構面因素，經由模糊理論結合層級分析法(AHP)進行各影響因素之間權重的探討與分析，研究結果發現「領導意向」的影響程度最高，其次依序是「公司資源」、「產業環境」與「公共動機」三項主構面因素。本研究最終希望能透過所取得之結果提供給有關部門，俾便往後推展企業施行CSR時有較充足的參考依據，能與企業制定策略的思考邏輯相契合以收事半功倍之效，同時獲取政府、社會與企業三贏之契機。
關鍵詞：企業社會責任、領導意向、公司資源、產業環境、公共動機、層級分析法、模糊理論

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Abstract
Since the establishment of World Business Council for Sustainable Development (WBCSD) in 1995, numerous experts and scholars around the world have actively discussed proposals and strategies to effectively improve corporate social responsibility (CSR). After the 21st century, the idea of corporate social responsibility has not only becoming the universal values of rationality and conscience, and also a necessary core value for the corporation operations. In addition to the business interests, companies should respect the values of human rights, health and safety, environmental protection and community participation. However, in the theory of traditional economy, the primary purpose of an enterprise is to gain profits. What are the factors motivating enterprises to contribute to CSR? After interviewing the companies to explore the factors affecting the implementation of CSR, the thesis found that the “cognition level” and “financial status” are rarely discussed in the materials. Meanwhile, the financial situation is a factor that some companies consider to be concerned, and the cognition level is even ranked as the second highest factor in the leadership intention. This is an issue worthy of domestic enterprises to think about, but less recognized in foreign countries. Since there are many small and medium-sized enterprises (SMEs) in Taiwan, the Financial Supervisory Commission merely required the listing and OTC companies in the food, financial, chemical industries as well as the paid-up capital over NT$5 billion should be prepared the corporate social responsibility report. How about are the other SMEs? This is a Research Gap.
This thesis explores the factors affecting the implementation of CSR by the literature materials and the field interviews, and integrates them into the 15 sub-dimension factors in the four main facets. The weights and analysis of the influencing factors are combined by the fuzzy theory and the Analytic Hierarchy Process (AHP). This study found that the "leadership intention" had the highest impact, followed by the three main factors including "corporate resources," "industrial environment" and "public motivation." The study hopes that the research results can be provided to the relevant departments to play as a sufficient reference basis for the implementation of CSR, to use as the thinking logic for the company's strategy to get twice the result with half the effort, and to create a win-win situation among the government, the society and enterprises in the future.
Keywords: Corporate Social Responsibility, Leadership Intention, Corporate Resources, Industrial Environment, Public Motivation, Analytic Hierarchy Process, fuzzy theory

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