航空業之社會企業責任的動機與障礙

Motivations and barriers of reporting CSR Evidence from airline industry

阮氏芳(Phuong Nguyen Thi)

指導教授 ： 郭財吉

中原大學/電機資訊學院/工業與系統工程研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500682

摘要

本論文集中於分析航業中的CRS報告活動的動機與障礙. 目前，CRS 很受歡迎，大部分研究者認為CRS 帶來了很多積極的影響如：推進了企業聲譽、增強勞動者的信任與消費者對企業的滿意。除此之外，企業也會遇到了設立CRS報告中的障礙。因此，找出報告CRS 或者不報告CRS的內在原因對企業來說是不可缺少的。
航業研究結果指出，政府是CSR報告最重要的讀者. CSR報告的動機跟聲譽與商標價值、勞動者對CSR的認識、各方有關的關係、管理系統與政府正直等等有關。受采訪的各個航業都認同各種障礙包括：費時間、處理收集資料的方法、人力缺少.總而言之，本論文希望能夠建設航業中的CSR報告活動的動力與障礙。

關鍵字

CSR報告 ； 讀者目標 ； 動力與障礙 ； 航空

並列摘要

This paper focuses on investigating motivations and barriers for reporting corporate social responsibility (CSR) information, evidence from airlines companies. CSR has become popular topic and widely concerned and it is approved by almost researches that CSR report has positive impacts like improving corporate reputation, achieving employee trust and enhancing customers satisfaction on performance of companies which have CSR activities, publishing CSR report brings many challenges for corporate too. Therefore, it is necessary to study about underlined reasons for corporate’ decision report or not their CSR information.
This research results indicate that all respondents believe that government is the most important reader whose pressure is also the highest. And, the major motivations of CSR reporting are related to reputation and brand value, employees’ awareness about CSR, communication with stakeholders, management systems, management culture, market share and transparency with government. Then, respondents generally agree that time consuming, adverse or sensitive information, collecting credible data and the way to fulfill resource are the most outstanding barriers. Meanwhile, in opinion of non-publish CSR airlines, CSR reporting is still perceived as something unnecessary, which raises to them a range of questions about how to communicate with related departments, to analyze cost and benefit and to seek budget.
In short, by studying on specific airlines, this study in general is hoped to contribute insight into motivations and barriers for reporting CSR in this industry.

並列關鍵字

CSR reporting ； target reader ； motivations ； barriers of reporting ； airline industry

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