Please use this identifier to cite or link to this item:
標題: 探討企業社會責任績效之決定因素
The Determinants of Corporate Social Performance
作者: Tsu-En Lin
關鍵字: corporate social responsibility;media attention;sustainable development;affiliate enterprise;equity compensation.;企業社會責任;媒體關注;永續經營;關係企業;權益型薪酬結構
引用: 參考文獻 中文部分 古佳蓉,2009,企業社會責任表現對消費者消費意向之影響,國立中山大學公 共事務管理研究所碩士論文。 江逸之,2007,企業社會責任漸成獲利指標,遠見雜誌第251期:278-281。 李秀英、廖俊儒與楊筱翎,2011,企業社會責任與公司績效的關聯性,東海管 理評論第十三券第一期:77-112。 陳明園與石雅慧,高階經理人薪酬-代理理論與競賽理論之實證研究,臺大管 理論叢,第十五卷第一期:1366。 陳愛庭,2014,高階經理人薪酬對企業社會責任與公司績效之關聯性的調節效 果,國立中正大學會計與資訊研究所碩士論文。 黃怡翔,2008,決戰CSR,台北市:鳴嵐。 黃瓊瑤、王癸元與吳鳳真,2013,企業社會責任事件之宣告與股票報酬異常之 研究,當代會計第十四券第二期:175-204。 張懷予,2009,企業社會責任與行銷溝通工具、企業特徵對購買態度影響之研 究-以食品業為例,私立東吳大學企業管理研究所碩士論文。 劉正道,2012,企業社會責任導向之公關策略對組織-公眾關係之影響,廣告學 研究第37期:53-78。 謝書書,2012,企業社會責任的實踐挑戰宏碁爭取列入道瓊永續性指數個案探 討,國立政治大學經營管理碩士學程碩士論文。 魏文欽與莊怡萱,2009,企業社會責任、企業形象、消費者態度與行為意向關 係之實證研究,International Journal of LISREL ,2(2),1-21。   英文部分 Brown, H. R. 1953. Social responsibilities of the businessman. New York: Harper & Row. Bartlett, J., S. Tywoniak, and C. Hatcher. 2007. Public relations professional practice and the institutionalisation of CSR. Journal of Communication Management 11(4):281-299. Baumgartner, R. J. and D. Ebner. 2010. Corporate sustainability strategies : sustainability profiles and maturity levels. Sustainable Development 18(2):76-89. Bae, J. and G. T. Cameron. 2006. Conditioning effect of prior reputation on perception of corporate giving. Public Relations Review 32(2):144-150. Campbell, J. L. 2007. Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review 32(3):950-952. Choi, D.Y., and E. R. Gray. 2008. Socially responsible entrepreneurs: what do they do to create and buildtheir companies? Business Horizons 51(4):341-352. Carroll, A. B. 1999. Corporate social responsibility: evolution of a definitional construct. Business & Society 38(3):268-269. Christmann, P.,and G. Taylor. 2006. Firm self-regulation through international certifiable standards: Determinants of symbolic versus substantive implementation. Journal of International Business Studies 37(6):863-878. Drucker, P.F. 1993. Post capitalist society. New York: Harper Business. Dahlsrud, A. 2008. How corporate social responsibility is defined: An analysis of 37 Definitions. Corporate Social Responsibility and Environment Management 15(1):1-3. Dyer, J. H., and H. Singh. 1998. The relational view: cooperative strategy and sources of interorganizational competitive advantage. Academy of Management Journal. 23(4):660-679. Einwiller, S. A., C. E. Carroll, and K. Korn. 2010. Under what condition do the news media influence corporate reputation? the role of media dependency and need for orientation. Corporate Reputation Review 12(4):299-315. Figge, F., and S. Schaltegger. 2000. What is stakeholder value? developing a catch phrase into a benchmarking tool. University of Luneburg/Pictet/In association with UnitedNations Environment Program (UNEP). Fabrizi, M., C. Mallin, and G. Michelon. 2014. The role of CEO's Personal Incentives in driving corporate social responsibility. Journal of Business Ethics 124(2):311-326. Galaskiewicz, J. 1985. Professional networks and the institutionalization of a single mind Set. American Sociological Review. 25(2):639-658. Grahn,J. L., W. J. Hannaford, and K. J. Laverty. 1987. Corporate philanthropy and marketing strategy : A review and directions for research in AMA educators proceeding. Chiocago:American Marketing Association. Series53:67-69. Husted, B. W., and D. B. Allen. 2007. Corporate social strategy in multinational enterprises: Antecedents and value creation. Journal of Business Ethics 74(4): 345-361. Henri, S., and T. Ane. 2013. The impact of corporate social responsibility on firm value: the role of customer awareness. Management Science 59(5):1045-106. Heslin, P.A., and J. D. Ochoa. 2008. Understanding and developing strategic corporate social responsibility. Organizational Dynamics 37(2):125-144. Heal, G. 2005. Corporate social responsibility: An economic and financial framework, the geneva papers on risk and insurance. Issues and Practice 30(3):387-409. Jennifer B., T. Stephane., and H. Caroline. 2008. Public relations professional practice and the institutionalisation of CSR. Journal of Communication Management 11(4):281-299. Lussier, R. N. 2000. Management fundamentals. New York: Thomson Learning. Lee, K., W. Y. Oh., and N. Fortune. 2013. 500's twitter profiles and their CSR/CSIR ratings. Journal of Business Ethics 118(4):791-806. Levitt, T. 2006. The Dangers of Social Responsibility. Harvard Business Review 36(5):41-50. London, M. 2012. CSR partnership initiatives: Opportunities for innovation and generative learning. Organizational Dynamics 41(3):220-229. Lyon, L., and G. T. Cameron. 2004. A relational approach examining the interplay of prior reputation and immediate response to a crisis. Journal of Public Relations Research 16(3):213–241. Katamba,D., C. T. Kazooba. S. B. Mpisi., C. M. Nkiko, A. K. Nabatanzi‐Muyimba., and J. H. Kekaramu. 2012. Corporate social responsibility management in uganda: Lessons, challenges, and policy implications. International Journal of Social Economics 39(6):375-390. McWilliams, A., and D. Siegel. 2000. Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal. 21(5):603-609. Maclagan, P. W. 1998. Management and Morality. London: Sage Publications. Masher, P. 1984. What corporations get by giving. Business Marketing Dec:80-89. Mozes, M., Z. Josman, and E. Yaniv. 2011. Corporate social responsibility organizational identification and motivation. Social Responsibility Journal 7(2):310-325 Nelson, J. 2004. Leadership, accountability and partnership: critical trends and issues in corporate social responsibility. A Report of the Corporate Social Responsibility Initiative. The Kennedy School of Government. Harvard University. Nielinger, O. 2003. Wirtschaft and nichtregierungsorganisationen: eine liaison mit zukunft?. Nord-Sud aktuell 17(1):126-136. Oberseder, M., B. S. Bodo., and P. E. Murphy. 2013. CSR practices and consumer perceptions. Journal of Business Research 66(10):1839-1851. Oberseder, M., B. B. Schlegelmilch., and V. Gruber. 2011. Why don't consumers care about CSR? - A qualitative study exploring the role of CSR in consumption decisions. Journal of Business Ethics 104 (4):449-460. Okoye, A. 2009. Theorising corporate social responsibility as an essentially contested concept: Is a definition necessary? Journal of Business Ethics 89(4):613-627. Powell, G.N. 1984. Effects of job attributes and recruiting practices on applicant decisions: A comparison. Personnel Psychology37(4):721-732. Porter, M. E., and C. Linde. 1995. Green and competitive: ending the stalemate. Harvard Business Review 73(5):120-133. Porter, M. E., and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard business review 80(12):56-68. Porter, M. E., and M. R. Kramer. 2006. Strategy and Society. Harvard Business Review 84(12):78-92. Prahalad, C. K., and S. L. Hart. 2002. The fortune at the bottom of the pyramid. Strategy Business 26(1):7-17. Pfau, M., M. M. Haigh., J. Sims., and S. Wigley. 2008. The influence of corporate social responsibility campaign on public opinion. Corporate Reputation Review 11(2):145-154. Park, O. 1999. Japanese corporate environmental disclosure. Keizai-Kagaku 47(3): 21-37. Soloman, R. and K. Hansen. 1985. Investors, corporate social performance and information disclosure: an empirical study. Accounting Review 53(1):94-111. Skard, S. and H. Thorbjornsen. 2014. Is publicity always better than advertising? the role of brand reputation in communicating corporate aocial responsibility. Journal of Business Ethics 124(1):149-160. Schaltegger, S., and R. Burritt. 2005. In the international yearbook of environmental and resource economics 2005/2006: A survey of current issues. Corporate sustainability 15(5):185-222. Smith, A. D. 2007. Making the case for the competitive advantage of corporate social responsibility. Business Strategy Series 8(3): 186-195. Tang, Y., C. Qian., G. Chen., and R. Shen. 2014. How CEO's hubris affects corporate social responsibilty. Strategy Management Journal 35(13):2012-2030. Turban,D.B., and D. W. Greening. 1997. Corporate social performance and organizational attractiveness to prospective employees. Academy of Management Journal 40(3):658-672. Visser, W. 2011. The age of responsibility: CSR 2.0 and the new DNA of business. Journal of Business Systems. Governance and Ethics 5(3):7-22. Wu, L. Z., H. K. Kwan, F. H. Yim., R. K. Chiu., and X. He. 2014. CEO's ethical leadership and corporate social responsibility: A moderated mediation model' Journal of Business Ethics 108(1):1-13. Windsor, D. 2006. Corporate social responsibility: Three key approaches. Journal of Management Studies 43(1):93-114. Yuan, W., Y. Bao., and A. Verbeke. 2011. Integrating CSR initiatives in business: An organizing framework. Journal of Business Ethics 101(1):75-92. Zhang, M., L. Ma., J. Su., and W. Zhang. 2014. Do suppliers applaud corporate social performance?. Journal of Business Ethics 121(4):543-557. Zyglidopoulos, S. C., A. P. Georgiadis., C. E. Carroll., and D. S. Siegel. 2012. Does media attention drive corporate social responsibility? Journal of Business Research 65(11):1622-1627.
Because of corporate negative events such as food safety scandal, industrial safety problem, and environmental safety case, international community pays more attention to corporate social responsibility (CSR). Implementation of the CSR depends on many factors. The aim of this thesis is to examine the relationships among media attention, sustainable development, executive equity compensation, the number of affiliate enterprise and CSR implementation. The sample consists of winners of the Corporate Citizenship Award conferred by Common Wealth Magazine and electronics industry firms during 2007 to 2013. The empirical results show that corporate social performance is positively associated with sustainable development, executive equity compensation, and the number of affiliate enterprise. However, media attention is negative associated with corporate social performance. In addition, all variables are significantly positively associated with the implemen-tation of CSR in electronics industry.

食安、工安、環境安全事件頻頻爆發的情況下,國際社會對企業社會責任 (Corporate Social Responsibility, CSR)的重視日益高漲,本研究針對公司內部注重永續經營理念的程度、高階經理人的獎酬制度,媒體關注程度和關係企業家數四方面,深入探討企業履行社會責任之決定因素。本研究以2007年至2013年獲得天下雜誌企業公民獎之企業,以及上市櫃電子工業為研究對象,實證結果發現,關係企業家數、注重永續經營理念的程度以及權益型薪酬結構對企業執行CSR的程度具有顯著的正向關係;但媒體的關注程度和企業執行CSR程度之關係卻呈現反向關係,未獲得實證之支持。另外,本研究發現,電子工業注重永續經營理念的程度、高階經理人的獎酬制度,媒體關注程度和關係企業家數,對於企業執行CSR與否皆具有高度正向關係。
Rights: 同意授權瀏覽/列印電子全文服務,2015-07-01起公開。
Appears in Collections:會計學系所

Files in This Item:
File Description SizeFormat Existing users please Login
nchu-104-7102028010-1.pdf568.25 kBAdobe PDFThis file is only available in the university internal network   
Show full item record
TAIR Related Article

Google ScholarTM


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.