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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/37432


    Title: 企業社會責任與營運績效分析:兩層級資料包絡分析法之應用
    Authors: 黃建銘
    Contributors: 吳家恩
    黃建銘
    Keywords: 製造業
    企業社會責任
    兩層級資料包絡分析法
    主要成分分析法
    Date: 2008
    Issue Date: 2009-09-19 13:47:53 (UTC+8)
    Abstract: 自從企業社會責任(Corporate Social Responsibility,CSR)的概念被提出以來,至今已經受到全球廣泛地注視,更儼然成為一個所有社會中皆不可抹滅的重要課題。台灣伴隨著經濟的發展,對生活水準與環境品質的要求也隨之提升,因此人們開始注意到環境是需要被改善的,然而企業社會責任便是改善的作為之一,近年來企業社會責任在國內才開始逐漸地受到重視,而企業也開始逐漸地會去關注到這個面向。在國外存在不少探究企業社會責任表現對企業績效(銷售額、營業收入)影響的文獻,而其中大多數文獻所作的實證分析結果都顯示了企業社會責任的表現對企業本身的績效是會帶來正面幫助的,相較之下國內關於探討企業社會責任表現對企業績效影響的文獻卻是十分地稀少,因此本文研究想要藉由兩層級資料包絡分析法(Two-level DEA)的應用來探討國內企業的企業社會責任表現對企業本身績效的影響究竟為何?本文研究以台灣19家大型製造業為例,特別將企業社會責任表現納入企業產出的投入項之中,希望利用此方法的應用所得到的效率值差異,分析企業社會責任表現高低對企業產出效率的影響程度,而能進一步瞭解企業社會責任表現與企業績效的關係。
    Reference: Abrams, F. W.(1951),“Managements responsibilities in a complex world, ”Harvard Business Review, pp.29-34.
    Ackerman, R. W., & R. A., Bauer(1976),“Corporate social responsiveness,”Reston , VA:Reston.

    Banker, R. D., Charnes, A., & Cooper,W.W.(1984),“Some models for technical and scale inefficiencies in data envelopment analysis,”Management Science,30, pp.1078-1092.
    Bowen, H. R.(1953),“Social responsibilities of the businessman ,”New York:Harper & Row.
    Carroll, A. B.(1991)“The pyramid of corporate social responsibility:Toward the Moral Management of Organizational Stakeholders,” Business Horizons,34, pp.39-48.
    Carroll, A. B.(1999),“Corporate social responsibility:Evolution of a definitional construct,”Business and Society,38, pp.268-295.
    Charnes, A., W. W., Cooper, & E. L., Rhodes(1978),“Measuring the efficiency of decision making units ,”European Journal of Operational Research,2, pp.429-444.
    Chiang, K.(2008),“A linear formulation of the two-level DEA model,”Omega Journal,36, pp.958-962.
    Cook, W. D., & L. M., Seiford(2009),“Data envelopment analysis (DEA)–Thirty years on,” European Journal of Operational Research,192, pp.1-17.
    Davis, K.(1960),“Can business afford to ignore social responsibilities?”California Management Review,2 (3), pp.70-76.

    Demos, R.(1955),“Business and the good society,”Harvard Business Review,33, pp.33-44.
    Frederick, W. C.(1960)“The growing concern over business responsibility ,” California Management Review,2, pp.54-61.
    Goodpaster, K. E.(1983),“The concept of corporate responsibility ,”Harvard Business Review,61, pp.1-22.
    Kozmetsky, G. & P., Yue.(1998), “ Comparative performance of global semiconductor
    companies,”Management Science,26(2), pp.153-175.
    Lavengood, L. G.(1959),“American business and the piety of profits ,”Harvard Business Review,37, pp.47-55.
    Meng, W., D., Zhang, L., Qi, & W., Liu(2008),“Two-level DEA approaches in research evaluation,”Omega Journal,36, pp.950-957.

    Peloza, J.(2006),“Using corporate social responsibility as insurance for financial performance,”California Management Review,48, pp.53-72.
    Poter, M. E., & M. R., Kramer(2002),“The competitive advantage of corporate philanthropy,”Harvard Business Review,80, pp.5-16.
    Preston, L. E., & J. E. Post(1975),“Private management and public policy:The principle of public responsibility,”Englewood Cliffs,NJ:Prentice Hall.
    Sen, S., & C. B., Bhattacharya(2001),“Does doing good always lead to doing better?Consumer reactions to corporate social responsibility,”Journal of Marketing Research, 38, pp.225-243.
    Sen, S., & C. B., Bhattacharya(2004),“Doing better at doing Ggod:When , why , and how consumers respond to corporate social initiatives,”California Management Review,47, pp.9-24.
    Sethi, S. P.(1975),“Dimensions of corporate social performance an analytical framework,” California Management Review,17, pp.58-64.
    Sonnenfeld, J.(1982),“Measuring corporate social performance ,”Harvard Business Review, 60, pp.371-375.
    Stanwick, P. A., & S. D., Stanwick(1998),“The relationship between corporate social performance, and organizational size, financial performance, and environmental performance:An empirical examination,”Journal of Business Ethics,17, pp.195-204.
    Turban, D. B., & D. W., Greening(1996),“Corporate social performance and organizational attractiveness to prospective employees,”Academy of Management Journal,40, pp.658-672.
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    中文文獻
    周延風、羅文恩與肖文建(2007),「企業社會責任行為與消費者響應—消費者個人特徵和價格信號的調節」,中國工業經濟,第3期,pp.62-69。
    林宜諄(2008),《企業社會責任入門手冊》,天下文化。
    張石柱、邱雅楓(2004),「經濟附加價值、經營效率與市場績效關聯性之探討-以台灣資訊電子業為例」,2004科技整合管理國際研討會,pp.690-710。
    陳耀茂(1999),《多變量解析方法與應用》,五南,pp.160- 200。
    黃靖萱、賴建宇、許癸鎣與張玄江(2008),「天下雜誌2008企業公民調查」,天下雜誌,第393期。
    梁世安、陳錦裕(2006),「以超效率角度探討台灣汽車零件產業經營績效-以靜態DEA方法之應用」,2006國際經貿與商務管理論壇,pp.84-101。
    郭彥秀、黃士滔(2008),「結合灰關聯分析與資料包絡分析法評估鋼鐵業企業績效」,中華民國品質學會第43屆年會暨第13屆全國品質管理研討會。
    馮秀鳳(2002),「半導體產業經營效率之研究-資料包絡分析法之應用」,中原大學會計研究所碩士論文。
    馮燕(2004),「企業型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成果報告。
    鄧家駒(2004),《多變量分析》,華泰,pp.191- 224。
    薄喬萍(2005),《績效評估之資料包絡分析法》,五南。
    Description: 碩士
    國立政治大學
    財政研究所
    96255030
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096255030
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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