- 學位論文
策略性企業社會責任：產業環境複雜性、動盪性、豐裕度與公司績效
Strategic Corporate Social Responsibility：Dynamism, Munificence, Complexity Firm Performance.
摘要
企業社會責任 (CSR) 的實踐，其關鍵的成功因素是，企業是否認同企業社會責任帶來的價值。據此，本文旨在說明企業執行CSR應隨產業環境調整策略，不會犧牲其獲利能力，透過利害關係人關係與外部環境的調節效果，CSR確實可以增強公司財務表現，達成可持續營利模式。近代CSR的學術研究基礎，在 1950 年代末期奠定。在諸多關於企業社會責任的研究流派中，著重於企業社會績效 (CSP) 與企業財務績效 (CFP) 關係，近年已成為一個新興的CSR研究流派。因此，本論文的研究架構即依附在策略型CSR的研究流派之下，回應過往CSP量測與產業特性之調節作用的研究缺口，探討在產業不確定性下，企業如何調整永續策略，以強化公司的財務績效表現。本研究以《遠見雜誌》企業社會責任獎之得獎企業，與TEJ資料庫之配對企業為研究對象，實證結果支持了企業採全面參與CSR策略，會正向影響財務績效，且效果更勝於特色友善CSR策略對財務績之正向影響。此關係表示企業在作CSR策略決策時，應選擇全面參與CSR策略以享更佳財務績效。此外，本研究也探討了公司外生性因素對企業追求社會責任的策略選擇之影響。實證結果顯示，當環境複雜性高、競爭對手多時，企業應採全面參與CSR策略，提高聲譽，累積充足利害關係人影響力 (SIC) ，創造溢酬績效，正向影響企業淨獲利；在環境動盪性高時，企業應追求CSR策略，得更好地理解與回應外部變化，獲得利害關係人之認可，強化企業經營合法性；在環境豐裕度高時，企業應考量採用CSR策略之效益，面對競爭對手投入資源於核心技術，因資源有限，若分散資源執行CSR策略，恐將落後競爭對手。本碩士論文為未來的策略性CSR相關研究建構初期的理論架構與探討諸多可能的研究方向；同時，也對企業管理者提供綜合外部環境，調整永續策略等具管理意涵之策略建議。
並列摘要
The key success factor of the practice of corporate social responsibility (CSR) is whether enterprises recognize the value brought by CSR. Based on this, this thesis aims to propose that through improving stakeholder relationships, CSR performances potentially contribute to financial performance under the encounting external environment. The academic foundation of CSR was laid in the late 1950s, and after years of development, it has received considerable attention in business practice. One of the current research directions focuses on the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP) with considerable potential mediating or moderating effects, which craft a research stream for Strategic CSR. Following this research stream, the framework of this thesis investigates the potential for companies to determine CSR strategies with the aim of achieving better financial performances under industrial uncertainty. Drawing observations from the CommonWealth Magazine CSR award-winning companies and matched companies from TEJ database, this study suggests that with the aim of pursuing better financial performances, companies ought to adopt Full-Engagement CSR strategies rather than Partial-Dedication CSR strategies. Moreover, this study also demonstrates the moderating effect of environmental charactriestics in terms of complexity, dynamism, and munificence on CSP-CFP relationship. Firstly, in highly complex environments, Full-Engagement CSR strategies can equip companies with high reputation and adequate Stakeholder Influence Capacity (SIC) , which generate favorable returns. Additionally, in highly dynamic environments, managers should commit themselves to CSR strategies in pursuit of sustainable financial survival since that enables companies to better understand and respond to external changes, gain recognition from stakeholders, and strengthen the legitimacy. Third, in highly munificent environments, investing CSR strategies should be carefully considered since dispersing limited resouces to acts of social responsibility cause companies lagging behind competitors while others invest resources in core technologies. The thesis paves an early stage for conducting strategic CSR research, and constructs some theoretical foundation for future studies. Besides, more strategic insights may be generated from this study for managers’ consideration.