利害關係人參與對企業社會責任報告書資訊效果之影響

企業社會責任報告書常被視為一個企業與利害關係人溝通的工具，然這個溝通工具是否有達到其溝通效果，目前仍是一個疑問。本研究基於利害關係人理論，以兩種對大部分企業皆為重要之利害關係人—股東、顧客，以及利害關係人參與程度、參與頻率、公司在報告書上對利害關係人之回應度三個因素，來討論我國企業社會責任報告書是否發揮其溝通效果。研究結果顯示：(1)股東參與程度、參與頻率以及公司對於股東之回應度皆與企業社會責任報告書之資訊效果沒有明顯的關聯。(2)顧客參與程度與企業社會責任報告書資訊效果呈顯著正向關係，而顧客參與頻率與報告書資訊效果呈顯著負向關係，然公司對顧客之回應度與報告書資訊效果則沒有明顯的關聯。本研究認為企業必須視某個利害關係人群體之個別情況決定參與的作法，才得以更好地發揮企業社會責任報告書的角色。

關鍵字

利害關係人理論；利害關係人參與；企業社會責任報告書

並列摘要

Corporate social responsibility reports have been seen as a tool for companies to communicate with their stakeholders. However, whether this communication tool is effective remains a question. Based on stakeholder theory, this study focuses on two stakeholder groups and uses the degree and frequency of stakeholder engagement and the degree of companies’ responses as variables, to find out whether CSR reports in Taiwan represent an effective communication tool. The research findings indicate that (1) there’s no significant relationship between the degree or frequency of shareholder engagement and the effectiveness of CSR reports. Similarly, there’s no significant relationship between the degree of companies’ responses to shareholders and the effectiveness of CSR reports. (2) There’s a significant positive relationship between the degree of customer engagement and the effectiveness of CSR reports, and a significant negative relationship exists between the frequency of customer engagement and the effectiveness of CSR reports. Meanwhile, no significant relationship exists between the degree of companies’ responses to customers and the effectiveness of CSR reports. The results of this study suggest that enterprises should determine the suitable engagement method based on the respective situation of each stakeholder group to enhance CSR reports’ role of a communication tool.