企業社會責任的議題在現今的市場中越來越受重視,原因之一在於跨國企業的醜聞時有所聞。縱然如此,Friedman曾經指出企業社會責任的執行對股東而言是一種浪費,但Mulligan (1986)提出了另一種看法,認為企業社會責任的執行有助公司提高信譽。 消費者認知是對於資訊與知識的解讀,如果消費者對企業社會責任的認知度高,企業執行社會責任就會對消費者產生較為明顯的影響。本論文的目的即在於研究消費者對企業社會責任的認知是否會影響對企業社會責任活動的評價,進而影響企業形象。 本研究的結果顯示消費者對企業社會責任的認知會正向影響對企業活動的評價,這顯示出對企業社會責任認知較高的消費者比較會購買從事企業社會責任活動公司的產品,這也是為什麼有些公司願意推行企業社會責任活動。除此之外,企業社會責任活動也能製造出正面的企業形象。
Today, the issue of CSR has gained a lot of interest. One of the reasons is the emergence of scandals by multinational corporations. However, the advocate of CSR was also followed by criticisms. Friedman (1970) stated that CSR was only a waste of stockholders’ money. There are other studies that claimed the implementation of CSR would improve financial performances in the long term; for example, Mulligan (1986) criticized the Friedman doctrine. Consumer’s awareness is the obtained knowledge from market information and communication. If consumer’s awareness toward CSR program is high, then CSR activities being run in a company would be more likely to produce positive impact. The objective of this research in to analyze the impact of consumer’s awareness toward CSR on the evaluation of CSR activities run by a corporation; and in turn, the impact on corporate image. The result of the research is that consumer’s awareness toward CSR positively influenced the evaluation of CSR activities. This result suggests that consumers who are aware of CSR would be interested in buying products or services from companies that have engaged in CSR activities. It is one of the reasons why some companies have been implementing CSR activities. Furthermore, implementation of CSR will also establish a positive image of a company.