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    题名: CSR策略與企業財務績效之關聯性 — 以台灣ICT產業為例
    The Relationship Between CSR Strategy and Corporate Financial Performance－A Case Study of ICT Industries in Taiwan
    作者: 趙庭翊
    贡献者: 黃秉德
    趙庭翊
    关键词: 企業社會責任
    回應式CSR
    策略性CSR
    CSR策略評分模型
    財務績效
    日期: 2012
    上传时间: 2013-09-02 15:15:00 (UTC+8)
    摘要: 企業社會責任與財務績效之間的關聯性，學者間一直無法達成一致的共識。本研究檢視過去的文獻發現，即使策略性CSR的觀念已逐漸熟，現有的CSR評比系統大多還是只能針對企業的CSR活動對社會帶來甚麼效益來進行評鑑，卻無法檢視這些活動是單純的回應社會的要求，還是經過策略思考後的行為。而多數CSR與財務相關的研究是以這些CSR評比系統來進行分析，導致獲得的結論不一致。因此本研究之目的在於試圖建構有效的CSR策略評比之研究框架，企盼能對學術界或業界建構CSR策略評比系統有所貢獻。
    本研究以Porter之理論為基礎，考量外在社會給予的壓力，發展出兩個維度的「CSR策略評分模型」。之後嘗試以此模型分析台灣ICT產業之上市公司中，CSR報告書依照GRI準則撰寫之46家企業。每間企業經過模型的評分後，都會獲得一個策略型CSR總分和回應式CSR總分，接著將兩個分數與2011年度會計基礎的財務指標進行比較。研究結論如下：
    (1)企業若在愈多議題上只停留在回應式CSR，而不朝策略性CSR邁進的話，對單一年度企業財務績效帶來負面影響
    (2)策略性CSR會對單一年度企業財務績效帶來正面影響，但存在著最適規模。若將資源分散在過多議題上，則會對財務績效帶來負面影響。
    (3)公司所屬產業會是影響單一年度財務績效之關鍵因素
    參考文獻: 一、中文部分
    1.林芝后 (2009)，企業社會責任之策略類型與分析，國立臺灣大學商學研究所未出版碩士論文。
    2.翁望回（1986），企業正當性之實證研究－社會責任的觀點，國立政治大學企業管理研究所未出版博士論文。
    3.陳美君（2012），2011年第四季平面顯示器產業回顧與展望，工研院IEK-ITIS電子產業組。
    4.莫冬立（2006），追求典範－企業社會責任評等系統的發展與應用，證券櫃檯月刊，第122期：62-73。
    5.馮燕（2003），企業基金會公益資源運用個案研究，行政院國家科學委員會專題研究計畫。
    6.劉昱菁（2009），台灣企業社會責任得獎公司之財務績效探討，國立成功大學財務金融研究所碩士在職專班未出版論文。
    7.陳順煜（1989），企業社會責任與財務績效關係之實證研究，大同工學院事業經營研究所未出版碩士論文。

    二、英文部分
    1.Ackerman, R. W., & Bauer, R. A. (1976). Corporate social responsiveness. Reston, VA: Reston.
    2.Adam, A.M. & Shavit, T. (2007). How Can a Ratings-based Method for Assessing Corporate Social Responsibility (CSR) Provide an Incentive to Firms Excluded from Socially Responsible Investment Indices to Invest in CSR? Journal of Business Ethics, 82(4), 899-905.
    3.Bowen, H. R. (1953). Social Responsibilities of the Businessman. New York: Harper & Row.
    4.Business for Social Responsibility. (2000). Introduction to Corporate Social Responsibility. Retrieved 23 June, (2009), from http://www.khbo.be/~lodew/Cursussen/4eingenieurCL/The%20Global%20Business%20Responsibility%20Resource%20Center.doc.
    5.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4(4), 497-505.
    6.Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholder. Business Horizons, 34(4), 39-48.
    7.CBI (2001). Corporate Governance. London: Confederation of British Industry.
    8.Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review, 2(3), 70-76.
    9.Davis, K. (1967). Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, 45-50
    10.Davis, K., & Blomstrom R. L. (1975). Business and Society: Environment and Responsibility (3rd ed).New York: McGraw Hill.
    11.Eells, R., & Walton, C. (1961). Conceptual foundations of business. Homewood, Ill.: RichardD. Irwin.
    12.Epstein, E. M. (1987). The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29(3), 99-114.
    13.Frederick, W. C. (1960). The growing concern over business responsibility. California Management Review, 2(4), 54-61.
    14.Freeman E. R. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
    15.Friedman, M. (1962). Capitalism and freedom. University of Chicago press.
    16.Friedman, M. (1971). Does business have a social responsibility.Bank Administration, 47, 13-14.
    17.Frooman, J. (1997).Social irresponsibility and illegal behavior and shareholder wealth.Business & Society, 36, 221-249.
    18.Global Corporate Social Responsibility Policies Project (2003). A Role for the Government – Issues at Hand, Kenan-Flagler Business School of the University of North Carolina, Chapel Hill. Retrieved 20 May, 2009, from http://www.csrpolicies.org/CSRRoleGov/CSR_Issue/csr_issue.html
    19.Hay, R. D., Gray E. R. & Gates J. E. (1976). Business and Society. Cincinnati, OH: South-Western Publishing.
    20.Hopkins, M. (2003). Planetary Bargain: Corporate Social Responsibility Matters. London, UK: Earthscan Publications.
    21.International Business Leaders Forum (IBLF), (2003). IBLF Members. Retrieved 23 May, 2009, from http://www.iblf.org/csr/csrwebassist.nsf/content/g1.html.
    22.Johnson, H. L. (1971). Business in Contemporary Society: Framework and Issues. Belmont: Wadsworth.
    23.Jones, M. T. (1980). Corporate Social Responsibility Revisited, Redefined. California Management Review, 22(3), 59-67.
    24.Joyner, B. E., & Payne, D. (2002). Evocation and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41(4), 297-311
    25.Manne, H., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute.
    26.Margolis, J., Elfenbein, H. A., & Walsh, J. (2009). Does it pay to be good... and does it matter? A meta-analysis of the relationship between corporate social and financial performance. Working paper, Rochester University.
    27.McGuire, J. W. (1963). Business and Society. New York: McGraw Hill.
    28.McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21, 603-609.
    29.Moskowitz M. (1972). Choosing Socially Responsible Stocks.Business and Society Review, l(1): 71-75
    30.Porter, M. E. & Kramer, M. R. (2006). Strategy & Society: The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.
    31.Porter, M. E. & Kramer, M. R. (2011). Creating shared value. Harvard business review.
    32.Preston L. E. & O’Bannon D. P. (1997). The Corporate Social-Financial Performance Relationship: A Typology and Analysis. Business and Society 36, 419-429
    33.Schwartz M. S., & Carroll, A. B. (2003). Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, 13(4), 503-530.
    34.Sethi, S. P. (1975). Dimension of corporate social performance: An analytical satisfaction and loyalty judgments. Journal of Academy of Marketing Science, 28(1), 150-167.
    35.Sheldon, O. (1923). The Philosophy of Management, London: Routledge.
    36.Steiner (1972). GA Social policies for business.California Management Review, 15(2), 17-24.
    37.Warhurst, A. & Mitchell, P. (2000). Corporate social responsibility and the case of Summitville Mine. Resources Policy, 26(2), 91-102.
    38.WBCSD (2000). Corporate Social Responsibility: Meeting Changing Expectations. Geneva: World Business Council for Sustainable Development.
    39.Wood, J. D. (1991). Corporate social performance revised. Academy of Management Review, 16, 691-718.
    40.Vance, S. (1975). Are socially responsible firms good investments risks? Management Review, 64(8): 18-24.
    41.Waddock, S. A. & Graves, S. B. (1997). The corporate social performance–financial performance link.Strategic and Management Journal, 18, 303-319

    三、網路資料
    1.天下企業公民網站
    http://issue.cw.com.tw/issue/csr/intro2.jsp，擷取日期：2013/04/30
    2.經濟部CSR專欄網站
    http://csr.moea.gov.tw/articles/articles.aspx，擷取日期：2013/04/30
    3.遠見雜誌企業社會責任獎網站
    http://www.gvm.com.tw/CSR2012/index.html，擷取日期：2013/04/30
    4.企業永續發展協會網站
    http://www.bcsd.org.tw/，擷取日期：2013/04/30
    描述: 碩士
    國立政治大學
    企業管理研究所
    100355056
    101
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0100355056
    数据类型: thesis
    显示于类别:[企業管理學系] 學位論文

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