台灣中小企業採行企業社會責任方式對企業形象與經營績效之關係研究

Corporate Social Responsibility, Corporate Image, Business Performance - Evidences from SMEs in Taiwan

蘇麗娟(Li-Juan Su)

指導教授 ： 許光華 ； 張鐵軍

朝陽科技大學/管理學院/財務金融系/碩士(2013年)

摘要

企業善盡社會責任課題已日愈受到重視，且不少研究證實企業推行社會責任可提升企業形象及經營績效，然過去針對企業社會責任的相關研究，多數關注於大型企業之案例或樣本，較少探討中小企業善盡社會責任之情況。
基此，本研究主要在瞭解台灣中小企業採行企業社會責任的方式，並探討「中小企業採行社會責任(7個構面)方式」對「企業形象」」與「經營績效」之關係，本研究共隨機發放420份問卷，其中有效問卷340份，有效問卷回收率為93.57%。
由研究結果得知，中小企在善盡社會責任的方式上較多採行「藉由參與社區的發展回饋社區居民」、「以協助弱勢族群來回饋社會」、「藉由以提供公司產品參與慈善活動來回饋社會」，這顯示中小企業在資源有限下，仍以與公司營運相關之項目為主，並藉此提升其企業形象與社區居民之關係，最終對企業營運可產生正面效益。其次，由分析結果得知，企業形象對公司經營績效具顯著影響效果。

關鍵字

中小企業 ； 企業社會責任 ； 經營績效 ； 企業形象

並列摘要

The subject the enterprises carry out the responsibility to the society gains more attention. Quite a few studies confirmed that enterprises improved their corporate image and operating performance if they fulfilled their social promises. However, studies about the social responsibility of the enterprises focused more on cases or samples to large scale enterprises but much less on medium and small ones.
Hence, this project mainly aimed to realize what were the ways the Taiwanese medium and small enterprises used to complete their social responsibility and to study how “the ways the enterprise adopted to fulfill their social responsibility (7 dimensions),” “enterprise image” and “operating performance” were related. In total, 420 questionnaires were randomly sent out and the valid questionnaires were 340 to give an effective response rate of 93.57%.
The results showed that “to provide feedback through participating the community development,” “to feedback the community through helping the disadvantaged groups,” and “to feedback by providing corporate products for charity activities” were the most popular ways the medium and small enterprises used to carry out the social responsibility. This indicated that due to the limited resources, the help the medium and small enterprises had provided was highly related to their business operating items. Based on this operation, the relationship between the enterprises and the community residences, the enterprise images, as well as the operating performance were all enhanced. In addition, the statistical analysis of the results showed the enterprise image significantly affected the operating performance.

並列關鍵字

enterprise social responsibility ； medium and small enterprise ； operating performance ； enterprise image

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