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題名：企業社會責任的整體認知與實際作為之研究：以臺灣服務業為例
書刊名：企業管理學報
作者：康峰菁
作者(外文)：Kang, Feng-ching
出版日期：2010
卷期：86
頁次：頁75-113
主題關鍵詞：企業社會責任；企業部門；服務業；公開發行公司；企業與社會；Corporate social responsibility；CSR；Business sector；Service companies；Publicly listed companies；Business and society
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  • 被引用次數被引用次數:期刊(8) 博士論文(2) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:8
  • 共同引用共同引用:80
  • 點閱點閱:179
近年來，企業社會責任(Corporate Social Responsibility, CSR)相關議題之討論已儼然成為一種趨勢。然而，過去台灣的相關研究多集中於企業績效、行銷與策略運作，卻對於企業組織在社會責任的整體認知分布狀況無一清晰的圖像，故本研究將以Quazi & O'Brien(2000)之「雙向度企業社會責任模型(Two-dimensional CSR model)」為基礎，以了解台灣企業之社會責任認知之分布情形，並且進一步釐清其與實際作為之差距。研究對象為台灣前500大服務業之上市（櫃）與公開發行公司，排除外商公司與未上市的私人企業，共計243家，回收之有效樣本共51份，回收率20.9%。研究結果發現，就企業在社會責任之整體認知部分，台灣服務業多分布於慈善觀點與現代觀點中，亦即企業多半認為積極參與社會慈善活動、善盡社會責任皆是必要的，只是仍必須對短期成本或是長期效益進行有效評估。然而，在實際作為方面，卻發現在現階段企業似乎難以達到內心所認知的企業社會責任之程度，對CSR的概念仍以是否能有效回饋於企業為主要考量因素，這或許是受限於市場競爭與國際成本之壓力，使得企業對CSR的投入無法更多。因此，未來政府如何透過一些激勵誘因引導企業善盡社會責任、企業部門如何藉由競爭優勢之理念，將社會與經濟目的同時納入經營策略之考量、而以非營利為使命之第三部門又在此議題中能扮演何種連結的角色，皆將是未來可持續探討的方向。
Regarding the topic of corporate social responsibility (CSR), a great deal of research has now been conducted in Western countries but relatively little focuses on Asia, especially in Taiwan. Therefore, the purpose of this paper is to examine the managerial CSR perspectives and practices in Taiwan through the two-dimensional CSR model developed by Quazi & O'Brien (2000). This research involved a survey, devising semi-structural questionnaire to capitalizing on the model. The sample is based on the publicly listed companies and the OTC-traded companies from the top 500 Taiwan-based service companies, excluding foreign-based companies and unpublished listed companies. 243 questionnaires were distributed, 51 of them were valid, and the response rate was 20.9%. An empirical study reveals that the majority of respondents (86 percent) are inclined toward the philanthropic view and the modern view of CSR. It seems that is necessary to do well despite the costs involved. The practical implications and suggestions for future are also discussed.
期刊論文
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研究報告
1.馮燕(2003)。企業基金會公益資源運用個案研究。  延伸查詢new window
2.Locke, R. M.(2002)。The Promise and Perils of Globalization: The case of Nik。  new window
學位論文
1.胡雲輝(2006)。顧客對銀行投入企業社會責任的知覺對情感附著與忠誠影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.羅世倫(2008)。贊助之企業社會責任對品牌權益、消費者購買意願影響之研究--知覺適合度為干擾變數(碩士論文)。逢甲大學。  延伸查詢new window
3.陳瑩蓉(2003)。企業參與公益活動與非營利組織的夥伴關係：以三個在台灣的跨國企業為例(碩士論文)。國立中正大學。  延伸查詢new window
4.劉安可(2005)。企業贊助下之表演藝術研究--以建華銀行為案例(碩士論文)。南華大學。  延伸查詢new window
5.何明虹(2007)。透過員工企業社會責任觀點以及人格來探討工作滿意度與組織承諾之關連性研究。國立成功大學。  延伸查詢new window
6.林佳瑩(2008)。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。  延伸查詢new window
7.黃慶源(2005)。企業經理人履行企業社會責任之行為模式研究。國立中山大學。new window  延伸查詢new window
8.蘇鴻達(2005)。非營利組織與企業夥伴關係之硏究：以荒野保護協會為例。元智大學。  延伸查詢new window
圖書
1.Gorsuch, R. L.(1983)。Factor analvsis。Hillsdale, NJ：Lawrence Erlbaum。  new window
2.Walton, C. C.(1977)。The Ethics of Corporate Conduct。New Jersey：Prentice-Hell。  new window
3.黃俊英(1994)。企業研究方法。臺北：東華書局。  延伸查詢new window
4.Scott, W. Richard(2003)。Organizations: Rational, Natural, and Open Systems。Prentice-Hall。  new window
5.Bowen, Howard R.(1953)。Social Responsibilities of the Businessman。Harper and Row。  new window
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9.Freeman, Robert Edward(1984)。Strategic Management: A Stakeholder Approach。Pitman。  new window
10.黃怡翔(2008)。決戰CSR--改變世界的企業社會責任力。台北：鳴鳳國際智識。new window  延伸查詢new window
11.Kline, P.(1979)。Psychometrics and Psychology。London。  new window
12.Friedman, M.(1968)。The Methodology of Positive Economics。Reprinted in Reading in the Philosophy of the Social Science。New York。  new window
其他
1.呂雪彗(2009)。三年内服務業產值衝11兆。  延伸查詢new window
2.Armstrong, M.(2004)。Top 100 Firms Give Less Than 1% of Profits to Charity。  new window
3.WBCSD.(2000)。Corporate Social Responsibility，http:。  new window
圖書論文
1.Burlingame, D. F.、Frishkoff, P. A.(1996)。How Does Firm Size Affect Corporate Philanthropy?。Corporate Philanthropy at the Crossroads. Bloomington and Indianapolis。Bloomington, IN：Indiana University Press。  new window
 
 
 
 
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