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題名：企業經理人履行企業社會責任之行為模式研究
作者：黃慶源 引用關係
作者(外文)：Ching-Yuan Huang
校院名稱：國立中山大學
系所名稱：公共事務管理研究所
指導教授：朱斌妤
學位類別：博士
出版日期：2005
主題關鍵詞：他律責任；企業社會責任；利害關係人；自律責任；行為意向；態度；態度信念；Corporate Social Responsibility；Stakeholder；Heteronomy Responsibility；Autonomy Responsibility；Attitude；Behavior Intention；Attitude Belief
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企業經理人履行企業社會責任之行為模式研究
摘 要
近年來國內外發生了多起重大的商業道德危機及違反企業社會責任（Corporate Social Responsibility; 以下簡稱CSR）的案例層層出不窮，嚴重影響不同利害關係人的權益，也引起社會大眾的關注。這一連串的事件與議題激發本研究動機欲從不利害關係人的角度，針對台灣近年來CSR的發展背景進行瞭解，規範本研究的內涵。本研究透過CSR國內外相關文獻回顧整個CSR的觀念演變、發展階段、立論基礎學說與分析其間不同觀點的爭論，並彙整其分類與範疇，以期清楚的界定企業經理人履行CSR所設定的利害關係人與CSR的層級，以建構台灣企業經理人履行企業社會責任之行為模式。
本研究透台灣1000大製造業300份有效問卷的實證調查與統計分析檢驗研究模式。且為了提升研究模式的效度，再透過媒體資料庫(聯合報系聯合知識庫)搜尋2,103筆有效新聞，瞭解台灣100大製造業之CSR表現，並與實證調查進行交叉比較分析，瞭解其間的關聯性。因此本研究發現企業經理人未來履行不同利害關係人之CSR「行為意向」，以「社區」與「股東」責任態度具有顯著正向影響，而「顧客」與「員工」之責任態度則不具顯著性；且對不同CSR層級之態度信念顯示「他律責任」高於「自律責任」層級，並具顯著正向影響；亦證明過去CSR之「行為表現」與未來CSR之「行為意向」具顯著正相關。另外，CSR實證模式與CSR媒體報導新聞特性之交叉分析，發現除「社區責任」外，高意向與高行為表現者，相對在正面性與自律性新聞的表現均較理想。最後本研究建議未來欲提高企業履行CSR應強化企業在「社區責任」與「股東責任」之「利他性」態度與「自律性」態度信念的改善與轉化。
Factors Influencing Corporate Social Responsibility Behavior: Test of An Integrated Stakeholder Model
Abstract
Lots of serious ethics crises and the violations of corporate social responsibility happened in domestic business community in recent years. These serious cases emerged in business not only have affected different parties’ rights, but also caught the close attention from the public. Bunches of dangerous events and issues happened in the perspective of ethics crises also attracted the researcher’s motive. This research, based on the viewpoint of the interested party – the stakeholder, aims at understanding the development of CSR in Taiwan and building the research context. On the other hand, this study reviews the domestic and international literatures related to CSR in order to explore the whole concept of CSR development, the development stages, comprehensive theories in discussion of CSR, and finally to define relative stakeholders and the levels of CSR, while enterprise managers fulfilling their CSR. This research has applied 300 valid questionnaires from the top 1000 manufacturing industries in Taiwan to do the empirical investigation and statistical analysis. Meanwhile, in order to increase the validity, the study has searched 2,103 available news through the access of media’s database (http://udn.com) to understand the CSR behaviors of top 1000 Taiwanese manufacturing industries, and further to do cross analysis with empirical investigation for the purpose of understanding their relationship.
Therefore, as the research findings show, while enterprise managers carry out the CSR behavior intention of different interested parties, the factor of their behavior intention shows apparently positive effect on the perspectives of “the community” and “the shareholder”; conversely, the factor doesn’t show significant effect on “the customer” and “the employees”. In addition, according to attitude belief of different CSR levels, there is the apparently positive effect between “heteronomy responsibility” and “autonomy responsibility”. The empirical results also demonstrate the positive correlation between CSR behaviors presented in the past time and those presented in the future. In terms of cross analysis between CSR empirical model and the characteristics of CSR media reports, except “community responsibility”, higher intention and higher behavior presenters have better performances while facing positive and self-discipline news. Finally, the study suggests that it is necessary to enhance the attitude and belief of “community responsibility”, as well as of “shareholder responsibility” in order to improve the fulfillment of CSR.
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