Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92587
標題: 企業社會責任與創造共享價值之關係與效益分析:探索性研究
The Effectiveness of Creating Shared Value and Its Relationship with Corporate Social Responsibility: An Exploratory Study
作者: Chia-An Liu
劉嘉安
關鍵字: Corporate Social Responsibility
Creating Shared Value
Corporate Financial Performance
Exploratory Research
企業社會責任
創造共享價值
企業財務績效
探索性研究
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摘要: The purpose of this study is to clarify the relationship between Corporate Social Responsibility (CSR) and Creating Shared Value (CSV) and examine the effectiveness of CSR and CSV. Taking corporations which have won or been nominated the CSR Award from 2005 to 2014 as sample, this study uses CSV model to analyze the corporations and exams the relationship between CSV score and CSR performance. We find that CSV scores are positively associated with CSR performance. Besides, CSR performance has positive effect on market performance especially for those corporations which have been awarded for multiple years. Finally, this study finds that CSV scores have significantly positive impact on market performance. This corresponds with the effectiveness of Creating Shared Value proposed by Porter and Kramer (2011).
本研究根據過去文獻以及國內外之案例探討,整理並歸納出創造共享價值模式,以進行探索性研究,希望藉由本研究來幫助企業、社會大眾及學者釐清企業社會責任之意義,讓企業能夠往對的方向實施企業社會責任,並提供正在落實或尚未落實創造共享價值之企業一個努力的動因。本研究以2005年至2014年入圍及獲得遠見雜誌企業社會責任獎之企業做為研究樣本,實證結果顯示:企業符合創造共享價值模式程度之高低會影響其落實企業社會責任之績效,而企業落實企業社會責任之績效會對企業之市場績效產生正向影響;若企業之企業社會責任績效多年度獲得肯定時,則更能為企業創造較高的市場績效;最後,相較於企業社會責任,企業落實創造共享價值更能夠提升企業的市場績效,符合了Porter and Kramer (2011)所提出的創造共享價值對企業之效益。
URI: http://hdl.handle.net/11455/92587
文章公開時間: 2018-06-22
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