臺灣博碩士論文加值系統

本研究介紹了環境、社會和治理 (ESG) 因素、企業社會責任 (CSR) 和消費者行為之間關係的研究結果。本研究收集了台灣和印尼的數據，探討了 ESG 和 CSR 對消費者態度和購買意願的影響。使用 STATISTA 10 和 LISREL，結果表明，納入環境實踐會對企業社會責任工作產生負面影響，而社會和治理實踐的影響因國家而異。研究顯示，消費者對公司採用環境和治理實務的期望較低。具體來說，台灣消費者表現出不願意購買提倡治理因素的公司的產品。同樣，印尼消費者購買產品的意願下降，並對優先考慮環境和治理實踐的公司形成良好的品牌態度。本研究將深入全面分析這些消費者行為的根本原因。研究結果強調了有效溝通環境政策的必要性，並建議企業優先考慮環保舉措，以提高其在消費者信任中的聲譽。研究結果也強調了對消費者進行 ESG 框架教育的重要性。該研究得出了管理方面的影響，敦促組織對 ESG 和企業社會責任政策採取整體方法，以提高業務績效和永續性。

This research presents findings from a study on the relationship between environmental, social, and governance (ESG) factors, corporate social responsibility (CSR), and consumer behaviour. This study involved data collection from Taiwan and Indonesia, examining the impact of ESG and CSR on consumer attitudes and purchase intentions. Using STATISTA 10 and LISREL, the results showed that incorporating environmental practices negatively influenced CSR efforts, while the influence of social and governance practices varied by nations. The study revealed that consumers have lower expectations regarding the adoption of environmental and governance practices by companies. Specifically, Taiwanese consumers exhibit reluctance in purchasing products from companies that promote governance factors. Similarly, Indonesian consumers display a decreased inclination to purchase products and develop a favourable brand attitude towards companies that prioritise environmental and governance practices. This study will delve into a comprehensive analysis of the underlying reasons for these consumer behaviours. The findings highlighted the need for effective communication of environmental policies and suggested that companies prioritise environmental initiatives to enhance their reputation on consumer trust. The findings also emphasised the importance of education about ESG framework among consumers. The study concluded with managerial implications, urging organisations to adopt a holistic approach to ESG and CSR policies to improve business performance and sustainability.

Abstract...i
摘要...ii
Acknowledgements...iii
List of Tables...vi
List of Figures...vii
Abbreviations...viii
Chapter 1. Introduction...1
1.1 Research Background...1
1.2 Research purpose and objective...4
1.3 Research structure...5
Chapter 2. Literature review...6
2.1 Environment, Social, and Governance (ESG)...6
2.1.1 Environment...7
2.1.2 Social...8
2.1.3 Governance...10
2.2 Corporate Social Responsibility (CSR)...11
2.3 ESG vs CSR...14
2.4 Consumer Behaviour (CB)...16
Chapter 3. Research Methodology...19
3.1 Variable Operationalisation and Distributions..19
3.2 Data collection and questionnaire...20
3.3. Data Analysis...22
3.3.1 Descriptive Statistics...22
3.2.2 Linear Structural Relational Model (LISREL)...22
Chapter 4. Results...24
4.1. Demographic statistics...24
4.2 LISREL testing...27
4.2.1 Covariance matrix...27
4.2.2 Goodness-of-fit testing...27
4.2.3 Hypotheses testing...28
Chapter 5. Discussion and Conclusion...34
5.1 Summary of research result...34
5.2 Theoretical implication...37
5.3 Managerial implication...37
5.4 Limitations and suggestions for future research...38
Bibliography...41
Appendix I – English Questionnaire...44
Extended Abstract...51

Anggraeni and Partners. (2023, October 30). Regulations of ESG Investing and Its Implementation in Indonesia 2023. Retrieved from LEXOLOGY: https://www.lexology.com/library/detail.aspx?g=b2c4682c-393d-48c8-b20c-a955c17e8eac
Burton, S., Lichtenstein, D. R., Netemeyer, R. G., & Garretson, J. A. (1998). A Scale for Measuring Attitude Toward Private Label Products and an Examination of Its Psychological and Behavioral Correlates. Journal of the Academy of Marketing Science , 294-304.
Carl, M. (2023). INDONESIA. Retrieved from SLAUGHTER AND MAY: https://insights.slaughterandmay.com/apac-esg-indonesia/index.html
Caroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review, 497-505.
Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 39-48.
Casella, G., & Berger, R. L. (2002). 4 Multiple Random Variables: 4.5 Covariance and Correlation. In G. Casella, & R. L. Berger, Statistical Inference (pp. 169-170). Pacific Grove, CA: Thomson Learning.
Collins-Dodd, C., & Lindley, T. (2003). Store brands and retail differentiation: the influence of store image and store brand attitude on store own brand perceptions. Journal of Retailing and Consumer Services 10 (2003) 345–352, 345-351.
Coomans, B., & Rianda, B. (2021, March). Sustainability Reporting in Indonesia. Retrieved from Moores Rowland: https://www.moores-rowland.com/articles/SustainabilityReportinginIndonesia
Cronbach, L. J. (1951). COEFFICIENT ALPHA AND THE INTERNAL STRUCTURE OF TESTS*. PSYCHOMETRIK, 297.
Döttling, R., & Kim, S. (2021). ESG Investments and Investors’ Preferences. Retrieved from CRSifo: https://www.cesifo.org/DocDL/CESifo-forum-2021-3-doettling-kim-ESG-Investments-and-Investors-Preferences.pdf
Dathe, T., Helmold, M., Dathe, R., & Dathe, I. (2022). Corporate Social Responsibility (CSR) Versus Environmental Social Governance (ESG). In T. Dathe, M. Helmold, R. Dathe, & I. Dathe, Corporate Social Responsibility (CSR), Sustainability and Environmental Social Governance (ESG) Approaches to Ethical Management (pp. 135-136). Berlin: Springer.
Dedunu, H. H., & Sedara, D. (2023). Chapter 8 Impact of Environmental, Social, and Governance Practices on the Consumer Buying Decision. In B. Marco-Lajara, P. Zaragoza-Sáez, & J. Martínez-Falcó, Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility (pp. 129-147). Sri Lanka: IGI Global's InfoSci® .
Dodge, Y. (2008). Goodness of Fit Test. In Y. Dodge, The Concise Encyclopedia of Statistics (pp. 233-235).
EBA. (2021). EBA REPORT ON MANAGEMENT AND SUPERVISION OF ESG RISKS FOR CREDIT INSTITUTIONS AND INVESTMENT FIRMS. France: European Banking Authority.
Emmert, A. (2021, July 8). The rise of the eco-friendly consumer. Retrieved from strategy+business; a pwc publication: https://www.strategy-business.com/article/The-rise-of-the-eco-friendly-consumer
First, I., & Khetriwal, D. S. (2010). Exploring the Relationship Between Environmental Orientation and Brand Value: Is There Fire or Only Smoke? Business Strategy and the Environment, 90-103.
Gupta, P. (2021, November). UNDERSTANDING AND ADOPTING ESG – AN OVERVIEW Part I: The Evolution of ESG from CSR. Retrieved from RHTLaw Asia: https://www.rhtlawasia.com/wp-content/uploads/2021/11/ESG-Part-I-The-Evolution-of-ESG-from-CSR.pdf
Hummels, H., Bauer, R., & Martens, J. (2018, June 9). Going mainstream: The Future of ESG Investing [Download]. Retrieved from Newsweek: https://d.newsweek.com/en/file/459599/newsweek-vantage-future-esg.pdf
Hunjet, A., Jurinić, V., & Vuković, D. (2021). Environmental impact of corporate social responsibility. Globalization and its Socio-Economic Consequences, https://doi.org/10.1051/shsconf/20219206013.
Idowu, S. O. (2021). Introduction. In S. O. Idowu, & R. Schmidpeter, Current Global Practices of Corporate Social Responsibility In the Era of Sustainable Development Goals (pp. xiii-xiv). London: Springer.
Koh, H.-K., Burnasheva, R., & Suh, Y. G. (2022). Perceived ESG (Environmental, Social, Governance) and Consumers’ Responses: The Mediating Role of Brand Credibility, Brand Image, and Perceived Quality . Sustainability , https://doi.org/10.3390/su14084515.
Lee and Li, Attorneys-at-Law. (2023, January 26). Environmental, Social & Governance Law Taiwan 2023. Retrieved from ICLG: https://iclg.com/practice-areas/environmental-social-and-governance-law/taiwan
Li, T.-T., Wang, K., Sueyoshi, T., & Wang, D. D. (2021, October 21). ESG: Research Progress and Future Prospects. Retrieved from https://doi.org/10.3390/ su132111663
Lin, J. (2021, May 17). CONFIRMATORY FACTOR ANALYSIS (CFA) IN R WITH LAVAAN. Retrieved from UCLA Advanced Research Computing Statistical Methods and Data Analytics: https://stats.oarc.ucla.edu/r/seminars/rcfa/#s3g
Liu, M. T., Liu, Y., Mo, Z., Zhao, Z., & Zhu, Z. (2019). How CSR influences customer behavioural loyalty in the Chinese hotel industry. DOI 10.1108/APJML-04-2018-0160: Emerald Publishing Limited.
Mandiri Institute. (2022). ESG Report: Industry for Tomorrow: TOWARDS ESG IMPLEMENTATION IN INDONESIA. Mandiri Institute.
Mersham, G. (2022, August). What is ESG and how does it differ from CSR. Retrieved from ResearchGate: http://dx.doi.org/10.13140/RG.2.2.26057.62567
Moratis, L. (2016). Out of the ordinary? Appraising ISO 26000’s CSR definition. International Journal of Law and Management, 26-47.
Nayeem, T., Murshed, F., & Dwivedi, A. (2019). Brand experience and brand attitude: examining a credibility-based mechanism. Marketing Intelligence & Planning, 821-833.
Nunnally, J. C., & Bernstein, I. H. (1994). The Theory of Measurement Error. In J. C. Nunnally, & I. H. Bernstein, PSYCHOMETRIC THEORY (pp. 211-246). New York: McGRAW-HILL.
Oh, J. (2021, September 30). 3 paradigm shifts in corporate sustainability marks new era of ESG. Retrieved from World Economic Forum: https://www.weforum.org/agenda/2021/09/3-paradigm-shifts-in-corporate-sustainability-to-esg/
Park, E., & Kim, K. (2018). What drives “customer loyalty”? The role of corporate social responsibility. Sustainable Development, 1-8.
Pompella, M., & Costantino, L. (2023). ESG Disclosure and Sustainability Transition: A New Metric and Emerging Trends in Responsible Investments. Taltech Journal of European Studies, 8-39.
Price, J. (2000, January 20). Chi-Square Tests. Retrieved from University of North Carolina at Wilmington: http://people.uncw.edu/pricej/teaching/statistics/chisquare.htm#:~:text=A%200%20means%20the%20two,%2D1)(c%2D1)
PwC. (2023, February 16). Consumers’ behaviours, technological preferences and expectations continue to evolve. How can companies meet them where they want to be? Retrieved from PricewaterhouseCoopers: https://www.pwc.com/consumerinsights
Qiu, J. (2022, August 3). Taiwan Stock Exchange Mandates ESG Disclosure. Retrieved from Glass Lewis: https://www.glasslewis.com/taiwan-stock-exchange-mandates-esg-disclosure/
Ramesh, K., Saha, R., Goswami, S., Sekar, & Dahiya, R. (2018). Consumer's response to CSR activities: Mediating role of brand image and brand attitude. Corporate Social Responsibility and Environmental Management, 377–387. DOI: 10.1002/csr.1689.
Ryan, M. J., & Bonfield, E. (1975). The Fishbein Extended Model and Consumer Behavior. Journal of Consumer Research, Inc., 118-136.
Sarpong, S. (2021). Why Have We Forgotten 'Government Social Responsibility'? Charting the Course for Sustainability in Governance. In S. O. Idowu, & R. Schmidpeter, Current Global Practices of Corporate Social Responsibility In the Era of Sustainable Development Goals (pp. 803-805). London: Springer.
Solomon, J. F., Lin, S. W., Norton, S. D., & Solomon, A. (2003). Corporate Governance in Taiwan: empirical evidence from Taiwanese company directors. 5th International Conference on Corporate Governance and Direction (pp. 235-247). Oxford: Blackwell Publishing Ltd.
Wu, P. C., Yeh, G. Y.-Y., & Hsiao, C.-R. (2011). The effect of store image and service quality on brand image and purchase intention for private label brands. Australasian Marketing Journal, 30-39.