企業社會責任作為與企業績效之關聯性研究

The Relationship between Corporate Social Responsibility Practice and Business Performance

劉秀文(Hsiu-Wen Liu)

指導教授 ： 謝宜樺

淡江大學/商管學院/會計學系碩士在職專班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00032

摘要

隨著企業社會責任之發展，企業經營已從過去重視單一股東需求的觀念轉變成關注企業所有的利害關係人，然而，企業針對不同利害關係人，規劃與落實各種企業責任作為，對於企業績效有何影響，乃是值得研究之議題，故本研究旨在探討企業落實企業責任作為與企業績效的關聯性。本研究採用紙本問卷及以網路問卷並行的方式進行資料收集，共計回收301份，有效問卷為297份，本研究對象主要以台灣之企業員工為調查對象，實證結果顯示：(1)企業責任作為對企業績效有顯著正向影響；(2)顧客、員工、投資者與社區導向企業責任作為對企業績效有顯著正向影響。根據本研究結果，建議企業可投入更多的企業責任作為具體行動，滿足利害關係人需求，獲得更多來自於利害關係人之資源，進而提升企業績效，企業有了良好的績效，使企業能擁有更多的資源可投入在企業責任作為，形成一個良性循環。

關鍵字

企業社會責任作為 ； 企業績效 ； 利害關係人

並列摘要

As corporate social responsibility prevails, the corporate have gradually turned their attention to engage the stakeholders rather than just the satisfaction of shareholders. The planning and implementation of corporate responsibilities on various stakeholders have become an important issue in the corporate. However, the impact of the corporate performance still needs to be studied and analyzed. This study attempts to investigate the relationship between corporate responsibility practice (CRP) and business performance.
In this study, we interviewed 301 the corporate employees in Taiwan through the questionnaire on the paper or internet. There are 297 questionnaires valid. The result shows that 1) corporate responsibility practice has positive and significant impacts on business performance; 2) customers, employees, investors and communities-oriented CRP are also play significant roles on business performance.
The study indicates that the businesses are encouraged to invest more CRP to meet the needs of stakeholders. This will result more stakeholders' resources being created and consequently, lift the business performance. Therefore, it is a win-win situation for stakeholders and business enterprise.

並列關鍵字

corporate responsibility practice ； business performance ； stakeholder

參考文獻

Chen, C. Y. R., H. W. Tang, and S. W. Hung. 2012. Does corporate social responsibility improve operating performance? Working Paper, National Kaohsiung First University of Science and Technology.

黃政仁、張瑋庭、周齊武，2013，探索非財務績效指標對台灣企業績效之影響及其渠道，當代會計，第14卷第2期：113-145。

廖婉鈞、林月雲、虞邦祥，2009，知覺組織利害關係人重要程度與組織績效之關係：企業責任作為中介之效果，管理學報，第26卷第2期：213-232。

高端訓，2013，企業社會責任對消費者購買意願影響之研究-品牌依附及品牌形象之中介效果，國立臺北大學企業管理學系博士論文。

張文榮，2011，市場導向、行銷能力、創新能力與組織績效之關聯性研究，淡江大學管理科學研究所博士論文。