- 學位論文
企業社會責任與分享組織文化對經營績效之影響
The Effects of Corporate Social Responsibility and Sharing Organizational Culture on Organization Performance
摘要
全球經濟興起，商業活動日益頻繁，企業為了達到永續經營與發展理想，迫使企業開始重視企業社會責任之議題。組織文化則是經營者的經營理念及核心價值之產物。過去研究缺乏探討企業社會責任與組織文化，本研究欲將以此為出發點，探討企業社會責任透過分享組織文化對經營績效之影響，並以台灣中小企業為研究對象，利用問卷調查並分析回收資料，實證結果發現：企業社會責任中，(1)社會參與對經營績效及分享組織文化有顯著影響。(2)企業承諾對其財務經營績效無顯著影響，但對於分享組織文化及非財務績效有顯著影響。(3)資訊揭露對於分享組織文化及財務績效有顯著影響，但對非財務績效有無顯著影響。(4)分享組織文化對於企業的經營績效有顯著影響。
並列摘要
The rise of the global economy, business activities have increased drastically. In order to achieve sustainable management and development, enterprises start to pay closely attention to corporate social responsibilities. Organizational culture is the result of entrepreneur’s philosophy and core values. Previous studies are lack of deliberations on the corporate social responsibility and organizational culture. Therefore, this research is going to focus on corporate social responsibility and organizational culture as a starting point—discussing the corporate social responsibility—the impact of organization performance by sharing organizational culture. Using small and medium-sized Businesses (SMB) as study subjects and utilizing surveys and questionnaires as well as analysis of data collected, we have concluded: In corporate social responsibility, (1) community involvement and organization performance have direct effects on sharing organizational culture. (2) business commitment has little or no impact on financial performance measures, but it has significant influence on sharing organizational culture and nonfinancial performance measures. (3) information disclosure plays an important role on sharing organizational culture and financial performance measures, yet has no direct relationship with nonfinancial performance measures. (4) sharing organizational culture has significant impact on organization performance.