臺灣博碩士論文加值系統

在現在企業管理中企業社會責任確實受到重視，但很多人認為，企業社會責任太高調在景氣不好時大都是只聽雷聲響、不見雨滴下。CSR受到重視時是否能為股東及企業帶來極大利潤?本研究將探詢重視CSR的企業經營績效是否有比較良好。
本研究以遠見雜誌第3屆到第5屆企業社會責任獎的得獎名單與透過台灣經濟日報(TEJ)選擇市值接近得獎名單產業相同做為對照組來研究是否實行社會企業責任之公司，經營績效會優於其他公司。結果顯示注重企業社會責任的公司其經營績效與未注重企業社會責任的公司有所不同，但在經營績效未來方面注重企業社會責任的公司其經營績效與未注重企業社會責任的公司並無不同之處，另外，公司的規模確實會影響企業對於企業社會責任的注重。

Nowadays, corporate social responsibility (CSR) is highly recognized in business management, but its realization fails especially during a recession. Can CSR benefit stockholders and businesses in huge profits when it is valued? The present study aims to investigate whether corporations that emphasize CSR achieve better business performance.
The study compares lists of the third to fifth annual Corporate Social Responsibility Awards by Global Views Monthly with businesses of similar market value, chosen by Taiwan Economic Journal (TEJ), to examine whether CSR-focused businesses are superior to other companies in their business performance. The results showed that significant differences in business performance existed between corporations who value CSR and those who do not; nevertheless, there were no significant differences in terms of their future operating performance. It was also found that the corporate size does affect the degree to which a company stresses its CSR.

目 錄
中文摘要…………………………………………………………….I
ABSTRACT……………………………………………………………II
目 錄………………………………………………………………….III
表目錄………………………………………………………………..IV
圖目錄…………………………………………………………………V
第一章 導論………………………………………………………..1
第一節 研究背景與動機…………………………………….1
第二節 研究目的…………………………………………………3
第三節 研究架構…………………………………………………5
第二章 文獻回顧…………………………………………………6
第一節 企業社會責任觀念的起源和定義…………..6
第二節 企業社會責任綱領………………………………….15
第三節 我國企業社會責任的評比系統………………28
第四節 企業社會責任與經營績效之關聯…………..31
第三章 研究方法…………………………………………………36
第一節 研究架構…………………………………………………36
第二節 樣本篩選過程與次級資料收集………………37
第三節 變數定義…………………………………………………40
第四節 研究假說…………………………………………………42
第四章 實證分析…………………………………………………45
第一節 獨立樣本T檢定分析……………………………..45
第二節 成對樣本T檢定分析……………………………...47
第三節 交叉表………………………………………………………49
第五章 結論與建議………………………………………………50
第一節 結論………………………………………………………….50
第二節 研究建議…………………………………………………..51
參考文獻………………………………………………………………..52
表目錄
表2-1 為各組織及學者對於企業社會責任的定義.....................................10
表2-2 永續發展報告書建議綱領內容.........................................................21
表3-1 篩選後遠見企業社會責任獎得獎名單.............................................38
表3-2 遠見企業社會責任獎對照組公司……….............................................39
表4-1 獨立樣本檢定結果.............................................................................46
表4-2 成對樣本檢定結果.............................................................................48
表4-3 交叉表檢定結果.................................................................................49
圖目錄
圖1-1 研究架構...............................................................................................5
圖2-1 企業社會責任與永續發展間之關係.................................................21
圖3-1 研究架構圖.........................................................................................36

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