政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124669

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124669

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題名:	漂綠對於品牌價值影響之探討 The Effect of Greenwashing on Brand Value
作者:	王品璇 Wang, Pin-Shiuan
貢獻者:	李佳玲 Lee, Chia-Ling 王品璇 Wang, Pin-Shiuan
關鍵詞:	品牌價值企業社會責任漂綠系統性風險薪酬 Brand value Corporate social responsibility Greenwashing Systematic sisk Compensation
日期:	2019
上傳時間:	2019-08-07 15:54:54 (UTC+8)
摘要:	本研究以過去五年度(2014~2018)曾經獲選為Interbrand百大品牌名單之全球公司為樣本，透過研究該樣本2002年至2017年之縱橫資料(panel data)，進行迴歸分析，以探討全球百大品牌企業社會責任與品牌價值之關聯，並將重點分析漂綠(greenwashing)對於品牌價值之影響。漂綠，在本研究被定義為「公司表面上遵從利害關係人關於企業社會責任之訴求、並未實際落實之行為」。本研究亦將一併探討企業社會責任對於系統性風險之直接影響以及通過品牌價值所造成之間接影響，以及誘因機制─薪酬設計如何影響公司企業社會責任之績效以及遏止漂綠行為，並在最後探討不同產業、地區如何影響企業社會責任與品牌價值之關聯。本研究發現公司企業社會責任績效有助提升品牌價值，然而漂綠行為則使品牌價值減少，作為決策源頭的誘因機制─績效導向(performance-oriented)薪酬與股東利益(total-shareholder-return)相關聯之薪酬均能透過強化公司治理績效達到增加公司企業社會責任整體評分，然僅後者能夠遏止漂綠行為。接著發現企業社會責任績效對系統性風險具有直接正向影響以及透過品牌價值之間接負向影響；最後發現環境敏感產業漂綠行為，因墮落天使效應導致品牌價值進一步降低。 This study chooses companies that have been one of the Interbrand list from 2014 to 2018. This study hand-collected those companies’ data from 2002 to 2017 as samples and analyzed regression results of the panal data to discuss the relationship between corporate social responsibility and brand value, especially the influence of greenwashing. In this research, greenwashing is defined as behavior that companies follow stakeholders request to invest on CSR in surface while do not fulfill what they talk in fact. On the other hand, how corporate social responsibility affects systematic risk directly and indirectly through brand value is also the point this study focuses on. Then the study considers that if compensation’s design can not only improve substantial governance performance and CSR performance but also deter “greenwashing”. The influence of specific industries and regions will also be discissed in the final part. CSR performance does improve brand value, while “greenwashing” impairs it. As the origin of CSR strategy, both two types of compensation- performance-oriented compensation and total-shareholder-return-oriented compensation can imrpove substantial governance performance and CSR performance, but only the latter can prevent “greenwashing”. In addition, CSR performance has both positive influence directly on systematic risk and indirect influence indirectly. Finally, it might be the fallen angel impact that give “greenwashing” conducted by environmentally sensitive industry more negative influence on brand value.
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描述:	碩士國立政治大學會計學系 106353110
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0106353110
資料類型:	thesis
DOI:	10.6814/NCCU201900272
顯示於類別:	[會計學系] 學位論文

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