社會大眾對企業社會責任認知差距分析-以我國上市櫃公司為例

The analysis of corporate social responsibility Perceived by the society - A case study of Taiwan’s publicly listed companies

許詩朋(Shih-Peng Hsu)

指導教授 ： 謝錦堂

國立臺北大學/商學院/企業管理學系/碩士(2012年)

摘要

本研究以社會大眾及企業為研究對象，探討(1)社會大眾的個別差異對於企業社會責任認知的影響性；(2)影響企業社會責任揭露程度的因素。研究結果冀能提供企業與主管機關進行落實企業社會責任策略規劃之依據。

　　研究結果顯示，一般社會大眾的個別差異性中，以教育程度及職業別對社會責任的認知存在顯著的差異性，至於公司是否有推行CSR政策，對於社會責任的認知並無顯著影響。

　　而影響企業社會責任揭露程度因素，研究結果顯示，(1)企業總資產與營收規模越大，則社會責任的揭露程度會越多；(2)我國上市公司企業社會責任的揭露程度比上櫃公司還多；(3)企業若在海外發行存託憑證則社會責任的揭露程度較多；(4)企業的公司治理情形越佳，則企業社會責任的揭露程度也越多。

　　因此，政府若想成功推動企業社會責任政策，首要任務應是加強企業社會責任的宣導，除了制定相關規範要求企業確實遵守外，還需透過各種宣導方式來加強社會大眾對企業社會責任的了解。同時政府應鼓勵企業進行企業社會責任資訊的揭露，以縮減一般社會大眾與企業本身對於企業社會責任間的認知差距，才能使企業社會責任政策順利推行。

關鍵字

企業社會責任 ； 企業社會責任揭露 ； 認知差距

並列摘要

This research take the social populace and the enterprise as the object of study, discusses (1) social populace's individual difference regarding enterprise society responsibility cognition influential; (2) influence enterprise society responsibility exposition degree factor. Findings Hebei can provide the enterprise and the controlling organization carries on basis of the realization enterprise society responsibility strategy plan.

　　The findings showed that, in common social populace's individual difference, education level and occupation don't to social responsibility cognition existence remarkable difference, as for company whether has carries out the CSR policy, and not obviously affects regarding the social responsibility cognition.

　　But affects the enterprise society responsibility exposition degree factor, the findings demonstrated that, (1) enterprise total property and the earning scale are bigger, then the social responsibility exposition degree can be more; (2) Our country To be listed Enterprise society responsibility exposition degree are also more than on cabinet company; If (3) enterprise saves in the overseas release holds the certificate then the social responsibility exposition degree are many; (4) enterprise's company governs the situation to be better, then the enterprise society responsibility exposition degree are also more.

　　Therefore, if the government wants to succeed the impetus enterprise society responsibility policy, the most important task should be strengthens the enterprise society responsibility the guidance, observes truly besides the formulation correlation standard request enterprise, but also must penetrate each guidance way to strengthen the social populace to the enterprise society responsibility understanding. Simultaneously the government should encourage the enterprise to carry on the enterprise society responsibility information the exposition, reduces the common social populace and enterprise itself regarding the enterprise society responsibility cognition disparity, can cause enterprise society responsibility policy smooth carrying out.

並列關鍵字

Corporate social responsibility ； Corporate social responsibility disclosure ； Perception gap

參考文獻

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