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題名:企業社會責任、家族企業與品牌價值之關聯性研究
作者:陳雯雯
作者(外文):CHEN, WEN-WEN
校院名稱:逢甲大學
系所名稱:商學博士學位學程
指導教授:江向才
學位類別:博士
出版日期:2020
主題關鍵詞:企業社會責任品牌價值家族企業corporate social responsibilitybrand valuefamily business
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本研究整合經濟(G)、社會(S)與環境(E)三構面,亦即「公司治理評鑑表現」、「與利害關係人間之關係」及「環境資訊揭露程度」為衡量面向,探討電子產業及非電子產業的公司,其企業社會責任績效表現對品牌價值是否存在正向顯著之影響。實證結果發現,無論是否區分產業別,企業社會責任績效表現愈佳,有利於品牌價值之持續提升;進一步區分產業別後,電子產業之公司治理評鑑表現愈佳、環境資訊揭露程度愈高,對於品牌價值之影響程度愈高;非電子產業的公司與利害關係人間之關係愈緊密,對於品牌價值之影響程度愈高。本研究進一步加入家族企業之干擾變數,實證結果發現,無論是否區分產業別,家族企業之企業社會責任績效表現愈佳,對於品牌價值的影響程度高於非家族企業,而電子產業或非電子產業家族企業之公司治理評鑑表現愈佳,對於品牌價值均無顯著影響,可能的原因是相對於非家族企業,家族企業較不易進入公司治理評鑑結果前20%之排名;電子產業之家族企業環境資訊揭露程度愈高,有助於企業品牌價值之持續提升;非電子產業之家族企業與利害關係人間關係愈緊密,更能提升企業品牌價值。
This study takes the three dimensions of CSR, namely, economic (G), social (S), and environmental(E) dimensions, and the three indicators of corporate governance, meaning performance, stakeholders and environmental information disclosure, to explore the relationship between CSR and brand value and determine whether the CSR performance of companies in electronic and non-electronic industries has significantly positive effect on brand value. According to the empirical results, a better CSR performance contributes to the continual growth of brand value, regardless of industry; for electronic companies, a better corporate governance evaluation performance has greater effect on brand value; a strong tie between non-electronic companies and the interested person has greater influence on brand value; for electronic companies, a higher degree of environmental information disclosure exerts stronger impact on brand value. In this study, the disturbance variable of family business is added to explore its positive disturbance effect on CSR and brand value. According to the empirical results, regardless of industry, a better CSR performance by a family business has stronger effect on brand value than that of non-family business, and a better corporate governance evaluation performance of family business in the electronic or non-electronic industry has insignificant effect on brand value, probably because it is harder for a family business to rank among top 20% in corporate governance evaluation than a non-family business; a strong tie between family business in an non-electronic industry and the interested person contributes to a higher brand value of an enterprise; a higher degree of environmental information disclosure of family business in the electronic industry contributes to the continual growth of the brand value of an enterprise.
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