企業社會責任、品牌價值、公司價值與經營績效關係之研究

在全球化的浪潮席捲之下，企業社會責任(CSR)已成為企業創造盈餘之外的另一項重要課題，更成為衡量國際一流企業的重要指標。KPMG於2008年以全球前250大之企業做調查，結果顯示，企業執行企業社會責任的最主要原因，分別為倫理道德、公司之經濟利益及企業的品牌價值等三項，其中品牌價值的支持比率自2005年的27%，提升至2008年的55%。而在美國芝加哥大學商學院於2008年的CSR調查報告中，有65.7%消費者願意向他人推薦CSR前20名的企業，遠高於CSR排名後20名的25.9%，顯示致力於執行CSR程度愈高，消費者給予企業的評價越高，更能促使企業邁向成功。本研究除了探討企業社會責任與公司整體之經營績效間是否存在著相關性，並更進一歩探討企業社會責任、品牌價值、經營績效與公司價值之關係。本研究以我國2007~2013年入榜企業社會責任排行之公司為研究對象，以實證研究導入品牌能否提升企業社會責任與公司整體價值，供我國發展企業社會責任之企業做為參考依據，以利企業進行企業社會責任的管理及發展，進而能強化並提升公司價值與企業社會責任之實行。本研究實證結果發現：一、企業社會責任與公司經營績效間呈部分顯著相關三、企業社會責任與公司價值呈顯著相關三、經營績效對公司價值呈部分顯著影響四、品牌價值之導入程度對企業社會責任、公司經營績效與公司價值之關係具顯著差異。

關鍵字

企業社會責任；品牌價值；經營績效；公司價值

並列摘要

In the trend of globalization, Corporate Social Responsibility (CSR) has become an important issue of enterprise besides profit making, and it is a key index to measure international top enterprises. KPMG, which the world's top 250 large companies to do research in 2008, the results show that the main reason for the enterprise implementation of corporate social responsibility as morality, company economy, and brand value. As for the percentage of brand value had increased from 27% to 55% during 2005~2008. The CSR report in 2008 researched by The University of Chicago Business School, there are 65.7% of consumers are willing to recommend to others for the top 20 companies in CSR, this result is higher than 25.9% in the list of last 20. Therefore, we can learn from that the higher proportion of exert, the higher feedback from consumers. This study is not only focused the relationship between Corporate Social Responsibility and Business Performance, but also Corporate Social Responsibility, Brand value, and Business Performance. The objects of this study are to examine on the enter CSR ranking in Taiwan from 2007 to 2013, the positive research Import Brand value can be increased CSR and the overall value of the company. The conclusion shows as a reference for those who wants to develop the CSR, the suggestion is that the companies can enhance and upgrade the enterprises’ value and practice of social responsibility. The following are what the study founds after doing research： 1.It has remarkable effect on CSR and Business Performance. 2.It has remarkable effect on CSR and Corporate Value. 3.It has remarkable effect on Business Performance and Corporate Value 4.The difference among CSR、Corporate Value and Business Performance depends on the corporate import Brand Equity.