學術產出-Theses
Article View/Open
Publication Export
-
題名 企業贊助運動團體的外溢效果分析—以臺北鯨華女子排球隊球員參與公益活動為例
The Spillover Effects of Corporate Sponsorship on Sports Teams: A Case Study of Kingwhale Taipei Volleyball Team’s Participation in Charitable Activities sponsored by Kingwhale Corporation作者 李孟臻
Lee, Meng-Jane貢獻者 別蓮蒂
Bei, Lien-Ti
李孟臻
Lee, Meng-Jane關鍵詞 企業社會責任
社會投資報酬率
社會影響力評估
企業贊助運動團體
Corporate Social Responsibility
Social Return on Investment
Social Impact Assessment
Corporate Sponsorship of Sports Teams日期 2024 上傳時間 2-May-2024 10:34:49 (UTC+8) 摘要 企業支持運動領域相關活動越來越普遍，而且支持方式常常遠過單純的球隊贊助。本研究為回應此趨勢，以菁華工業贊助的臺北鯨華女排為例，探討企業贊助運動團體之外溢效果。臺北鯨華女排成立於2019年，為台北市的城市隊，不只是專注於企業排球聯賽，也時常自主舉辦及參與多項公益活動，推廣運動與關懷社會，期待透過球員的參與傳遞正向影響力。本研究分析期間為2022年9月至2023年8月，涵蓋三項公益活動。有別於常見的單一專案分析，本研究除計算個別公益活動的效益外，也計算總體公益活動的效益，亦即多項活動的效益總和。 本研究採用社會影響力評估工具之一的社會投資報酬率（Social Return on Investment, SROI）評估臺北鯨華女子排球隊球員參與公益活動之社會影響力。並依循社會投資報酬率指南（A Guide to Social Return on Investment）中的八原則與六大步驟進行。所得之SROI值結果為：公益便當活動3.23元、衣件愛衣頓暖愛心義賣活動2.21元、鯨排學院活動0.88元。整體公益活動總SROI值為1.82元，代表菁華工業投入的每1元，可以產生1.82元的社會效益。此外，本研究亦針對菁華工業社會贊助行為對員工的影響，從內部角度進行外溢效果分析。 本研究可能存在以下誤差：受限於受訪者與填答問卷者的主觀表達、抽象社會價值與個人感受量化為經濟指標數據過程的限制。因此亦就這些研究限制建議未來研究可以改善的方向。
The growing trend of corporate support for sports extends beyond traditional team sponsorships. Companies are now leveraging a broader spectrum of sports sponsorships to achieve their social impact goals. This study investigates the social impact of such sponsorships by examining Kingwhale Corporation’s support for the Kingwhale Taipei Volleyball Team. Kingwhale Taipei not only dedicate to the performance in the Top Volleyball League, but also contribute to social responsibility through various charitable initiatives. The study focuses on activities between September 2022 to August 2023. This study employs Social Return on Investment (SROI), a social impact measurement tool, to quantify the social value generated by team member participation in charitable activities. Drawing on "A Guide to Social Return on Investment", this study analyzed the impact of three initiatives: a charity lunch box program, a clothing sale for reunion dinner event, and Kingwhale Academy. The calculated SROI values per NTD invested were NT$3.23 for the lunch box program, NT$2.21 for the clothing, NT$0.88 for the Academy, and NT$1.82 for the combined activities. These findings suggest that for every NTD invested, Kingwhale Taipei generates $1.82 in social impact. Additionally, an employee survey was conducted to gain an internal perspective on these impact. This study acknowledges potential biases stemming from interviewee expressions and the process of quantifying qualitative experiences. In light of these limitations, the following research suggestions are provided for future studies.參考文獻 KPMG（2017），KPMG永續觀點：重視非財務績效資訊於衡量企業價值的重要性，網址：https://kpmg.com/tw/zh/home/insights/2017/11/201711-non-financial-information-corporate-value.html，擷取日期2024年2月25日。 中華民國排球協會（2023），企業排球聯賽球隊官網簡介，網址：https://tvl.ctvba.org.tw/wteam/3，擷取日期2024年2月25日。 杜育任、吳佳餘、李宜樺（2016），用社會投資報酬（SROI）發現改變世界的力量，證券服務，9月，653期，頁28。 吳宗昇、李俊達（2018），政策的社會效益評估：SROI的應用與反思，國土及公共治理季刊，9月，第六卷，第3期，頁42。 林茂生（2022），Run For Green 奔向淨零馬拉松綠色轉型之路，教育部體育署國民體育季刊，210期，頁68-69。 金融監督管理委員會（2023），金管會辦理112年度國際財務報導準則(IFRS)宣導會，提醒上市櫃公司及早因應IFRS永續揭露準則準備永續資訊編製，網址：https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202311270001&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News，擷取日期：2024年2月25日。 陳怡安（2022），更要學到－從青年奧運看菁英運動員的永續福祉，教育部體育署國民體育季刊210期，頁28。 陸佳驊（2022），可口可樂企業社會責任活動在地化與運動賽事贊助－從企業社會責任到永續發展的過程，教育部體育署國民體育季刊，210期，頁72-75。 陸宛蘋（2015），當企業遇上公益－淺談企業公益行銷與企業社會責任，社區發展季刊，152期，頁75。 富邦金控（2022），富邦金控2022年永續報告書，網址：https://www.fubon.com/financialholdings/citizenship/downloadlist/downloadlist_report/Fubon_ESGreport_2022_CH.pdf，擷取日期2023年12月18日。 菁華工業（2023），Kingwhale Wins 2023 Renewable Energy Markets Asia Awards，網址：https://www.kingwhale.com/news-detail/kingwhale_wins_2023_renewable_energy_markets_asia_awards/，擷取日期2024年2月25日。 傅瀅芳（2022），企業專案之社會投資報酬效益分析－以大腹翁小腹婆第二期專案的減重競賽為例，未出版碩士論文，國立政治大學企業管理研究所，台灣台北。 AccountAbility (2018). Account Ability Principles 2018 , Retrieved from https://www.accountability.org/standards/aa1000-accountability-principles/ on December 28, 2023. Bowen, H. R. (1953). The Social Responsibilities of the Businessman, 67. New York: Harper & Brothers. Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), 39-48. Deloitte (2010). UN Global Compact Management Model, Retrieved from https://d306pr3pise04h.cloudfront.net/docs/news_events%2F9.1_news_archives%2F2010_06_17%2FUN_Global_Compact_Management_Model.pdf on December 28, 2023. Deloitte (2024). 2024 Sports Industry Outlook, Retrieved from https://www2.deloitte.com/content/dam/Deloitte/us/Documents/technology-media-telecommunications/us-2024-tmt-outlook-sports.pdf on February 25, 2024. El Ghoul, S., Guedhami, O., and Kim, Y. S. (2012). The impact of corporate social responsibility on the cost of debt, Journal of Business Ethics, 105(3), 411-430. Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Capstone Publishing. Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach, Cambridge University Press. GRI (2023). GRI 1: Foundation 2021. Global Sustainability Standards Board (GSSB). Holcombe, Randall G. (2018). The Coase Theorem, Applied to Markets and Government. The Independent Review, 23(2), 249-266. Hopwood, A., Unerman, J., Fries, J. (2010). Accounting for Sustainability: Practical Insights, 1-4. London: Routledge. Husted, B. W., and Allen, D. B. (2007). Strategic Corporate Social Responsibility and Value Creation among Large Firms: Lessons from the Spanish Experience, Long Range Planning, 40(6), 594-610. ILO (2022). ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, Retrieved from https://covenantswatch.org.tw/wp-content/uploads/2015/12/ILO-Declaration-on-Fundamental-Principles-and-Rights-at-Work-and-its-Follow-up.pdf on December 28, 2023. ISO (2018). ISO 26000 and the SDGs, Retrieved from https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100401.pdf on December 28, 2023. Ioannou, I. and Serafeim, G. (2015). The impact of CSR on investment recommendations: Analysts' perceptions and shifting institutional logics, Strategic Management Journal. Jensen, M. C. (2001). Value Maximization, Stakeholder Theory, and the Corporate Objective Function, Journal of Applied Corporate Finance, 14(3), 8-21. Maignan, I., and Ferrell, O. C. (2004). Corporate social Responsibility and Marketing: An Integrative Framework. Journal of the Academy of Marketing Science, 32(1), 3-19. Martin, R. (2002). The Virtue Matrix: Calculating the Return Source. The Virtue Matrix: Calculating the Return on Corporate Responsibility, Harvard Business Review. 80(3), 69-75. McWilliams, A. and Siegel, D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective, Academy of Management Review, 26(1), 117-127. Moir, L., and O’Mahony, J. (2017). Corporate social responsibility through employee engagement in sport: Towards a conceptual framework, Journal of Business Ethics, 143(2), 269-283. Nicholls, J., Lawlor, E., and Goodspeed, T. (2012). A Guide to Social Return on Investment, London: Office of the Third Sector, The Cabinet Office. OECD (2021). Annual Report on the OECD Guidelines for Multinational Enterprises 2020: Update on National Contact Point Activity, Retrieved from https://www.oecd.org/daf/inv/mne/annualreportsontheguidelines.htm on December 28, 2023. Porter, M. E. and van der Linde, C. (1995). Green and Competitive: Ending the Stalemate, Harvard Business Review, 73(5), 120-134. Porter, M. E., and Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56-68. Porter, M. E., and Kramer, M. R. (2011). Creating shared value, Harvard Business Review, 89(1/2), 62-77. PwC (2018). Social Return on Investment Report: Social Impact from CTBC's Sponsorship of Professional Baseball, PwC Taiwan, Taipei, Taiwan. SAI (2014). Performance Indicator Annex, Retrieved from https://sa-intl.org/wp-content/uploads/2020/02/SA8000-Performance-Indicator-Annex-1.pdf on December 28, 2023. Social Value International (2021). The Principles of Social Value, Retrieved from https://static1.squarespace.com/static/60dc51e3c58aef413ae5c975/t/6127b55936e97e03e86297ea/1629992289441/Principles+of+Social+Value+.pdf on March 20, 2023. Social Value UK (2019). Maximise Your Impact Guide, Retrieved from https://socialvalueuk.org/wp-content/uploads/2023/01/MaximiseYourImpact.24.10.17-4.pdf on March 20, 2023. Surroca, J., Tribó, J. A. and Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources, Strategic Management Journal, 31(5), 463-490. Taylor, S. R. (1992). Green Management: The Next Competitive Weapon, Future, 24(7), 669-678. United Nations (1987). Report of the World Commission on Environment and Development: Our Common Future, Retrived from https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf on December 18, 2023. United Nations (2005). Who Cares Wins, Retrived from https://documents1.worldbank.org/curated/en/444801491483640669/pdf/113850-BRI-IFC-Breif-whocares-PUBLIC.pdfon December 18, 2023. United Nations (2016). Transforming our world: The 2030 agenda for sustainable development, Retrieved from https://sdgs.un.org/partnerships on December 18, 2023. UK Government (2022). The Green Book: Central Government Guidance On Appraisal And Evaluation, Retrived from https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-government/the-green-book-2020 on December 18, 2023. Walker, M., and Parent, M. M. (2010). Toward an integrated framework of corporate social responsibility, responsiveness, and citizenship in sport, Journal of Sport Management, vol. 13, issue 3, 198-213. WBCSD (1999). Eco-efficiency: Creating more value with less impact. Geneva, Switzerland: WBCSD. Wernerfelt, B. (1984). A resource-based view of strategic management. Strategic Management Journal, 5(3), 171-180. Williamson, O. E. (1998). Transaction cost economics and organization theory, Technology, Organization, and Competitiveness: Perspectives on Industrial and Corporate Change, 17-66. Oxford University Press. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
111363028資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111363028 資料類型 thesis dc.contributor.advisor 別蓮蒂 zh_TW dc.contributor.advisor Bei, Lien-Ti en_US dc.contributor.author (Authors) 李孟臻 zh_TW dc.contributor.author (Authors) Lee, Meng-Jane en_US dc.creator (作者) 李孟臻 zh_TW dc.creator (作者) Lee, Meng-Jane en_US dc.date (日期) 2024 en_US dc.date.accessioned 2-May-2024 10:34:49 (UTC+8) - dc.date.available 2-May-2024 10:34:49 (UTC+8) - dc.date.issued (上傳時間) 2-May-2024 10:34:49 (UTC+8) - dc.identifier (Other Identifiers) G0111363028 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/151096 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 111363028 zh_TW dc.description.abstract (摘要) 企業支持運動領域相關活動越來越普遍，而且支持方式常常遠過單純的球隊贊助。本研究為回應此趨勢，以菁華工業贊助的臺北鯨華女排為例，探討企業贊助運動團體之外溢效果。臺北鯨華女排成立於2019年，為台北市的城市隊，不只是專注於企業排球聯賽，也時常自主舉辦及參與多項公益活動，推廣運動與關懷社會，期待透過球員的參與傳遞正向影響力。本研究分析期間為2022年9月至2023年8月，涵蓋三項公益活動。有別於常見的單一專案分析，本研究除計算個別公益活動的效益外，也計算總體公益活動的效益，亦即多項活動的效益總和。 本研究採用社會影響力評估工具之一的社會投資報酬率（Social Return on Investment, SROI）評估臺北鯨華女子排球隊球員參與公益活動之社會影響力。並依循社會投資報酬率指南（A Guide to Social Return on Investment）中的八原則與六大步驟進行。所得之SROI值結果為：公益便當活動3.23元、衣件愛衣頓暖愛心義賣活動2.21元、鯨排學院活動0.88元。整體公益活動總SROI值為1.82元，代表菁華工業投入的每1元，可以產生1.82元的社會效益。此外，本研究亦針對菁華工業社會贊助行為對員工的影響，從內部角度進行外溢效果分析。 本研究可能存在以下誤差：受限於受訪者與填答問卷者的主觀表達、抽象社會價值與個人感受量化為經濟指標數據過程的限制。因此亦就這些研究限制建議未來研究可以改善的方向。 zh_TW dc.description.abstract (摘要) The growing trend of corporate support for sports extends beyond traditional team sponsorships. Companies are now leveraging a broader spectrum of sports sponsorships to achieve their social impact goals. This study investigates the social impact of such sponsorships by examining Kingwhale Corporation’s support for the Kingwhale Taipei Volleyball Team. Kingwhale Taipei not only dedicate to the performance in the Top Volleyball League, but also contribute to social responsibility through various charitable initiatives. The study focuses on activities between September 2022 to August 2023. This study employs Social Return on Investment (SROI), a social impact measurement tool, to quantify the social value generated by team member participation in charitable activities. Drawing on "A Guide to Social Return on Investment", this study analyzed the impact of three initiatives: a charity lunch box program, a clothing sale for reunion dinner event, and Kingwhale Academy. The calculated SROI values per NTD invested were NT$3.23 for the lunch box program, NT$2.21 for the clothing, NT$0.88 for the Academy, and NT$1.82 for the combined activities. These findings suggest that for every NTD invested, Kingwhale Taipei generates $1.82 in social impact. Additionally, an employee survey was conducted to gain an internal perspective on these impact. This study acknowledges potential biases stemming from interviewee expressions and the process of quantifying qualitative experiences. In light of these limitations, the following research suggestions are provided for future studies. en_US dc.description.tableofcontents 致謝辭 I 摘要 II ABSTRACT III 目錄 IV 表目錄 VII 圖目錄 IX 第一章、緒論 1 第一節：研究動機與背景 1 第二節：研究範疇與對象 2 一、菁華工業介紹 2 二、臺北鯨華女子排球隊介紹 3 三、公益活動與公益活動受益方簡介 3 四、菁華工業員工調查背景介紹 5 第三節：研究目的 5 第二章、文獻探討 7 第一節、企業社會責任與社會影響力概述 7 一、企業社會責任的定義與發展 7 二、社會影響力的定義與管理 13 三、企業社會責任與社會影響力的關係 16 第二節、企業善盡社會責任與落實永續經營的影響 17 一、企業做企業社會責任的動機 17 二、對企業績效的影響 18 三、企業落實永續經營 20 四、企業在運動領域中常見的公益參與形式與活動設計 21 五、企業贊助球隊與參與公益活動對內部員工士氣的影響 23 第三節、社會影響力SROI的評估方法 24 一、SROI評估方法概述 24 二、SROI的限制 28 三、運動領域中的SROI研究成果 29 第三章、研究方法 30 第一節、研究流程介紹 31 第二節、利害關係人分析 33 一、公益便當活動 33 二、衣件愛衣頓暖愛心義賣活動 36 三、鯨排學院 38 四、企業社會贊助對內部員工影響 40 第四章、研究結果 43 第一節、公益活動分項分析 43 一、公益便當活動 43 二、衣件愛衣頓暖愛心義賣活動 50 三、鯨排學院 61 第二節、計算社會影響力投資報酬率（SROI） 68 一、公益便當活動 68 二、衣件愛衣頓暖愛心義賣活動 69 三、鯨排學院 70 四、公益活動整體SROI 71 第五章、菁華工業員工對臺北鯨華女排看法調查 73 第一節、企業社會贊助對內部員工影響調查 73 一、員工調查訪談結果 73 二、問卷回收情形 74 第二節、員工對企業贊助觀感的分析結果 75 一、問卷結果分析架構 75 二、問卷調查結果與分析 75 三、未來公司與球隊交流之建議 82 第六章、研究結論 84 第一節、研究結論與貢獻 84 一、公益活動面 84 二、員工面 86 第二節、研究限制與建議 88 一、公益活動面 88 二、員工面 91 參考文獻 93 一、中文參考文獻 93 二、英文參考文獻 94 附錄 97 附錄一、背景訪談 97 附錄二、公益便當活動訪談大綱—徐櫻華傳道 99 附錄三、公益便當活動訪談紀錄—徐櫻華傳道 100 附錄四、公益便當活動訪談大綱—球員、受贈者 102 附錄五、公益便當活動訪談紀錄—球員、受贈者 103 附錄六、公益便當活動問卷與填答結果—球員 105 附錄七、衣件愛衣頓暖愛心義賣活動訪談大綱—徐櫻華傳道 107 附錄八、衣件愛衣頓暖愛心義賣活動訪談紀錄—徐櫻華傳道 108 附錄九、衣件愛衣頓暖愛心義賣活動問卷與填答結果—球員 110 附錄十、衣件愛衣頓暖愛心義賣活動問卷與填答結果—消費者 112 附錄十一、鯨排學院活動訪談大綱—參與民眾 115 附錄十二、鯨排學院活動訪談紀錄—參與民眾 116 附錄十三、鯨排學院活動問卷與填答結果—球員 117 附錄十四、鯨排學院活動問卷與填答結果—參與民眾 119 附錄十五、員工調查訪談大綱 123 附錄十六、員工調查訪談紀錄 124 附錄十七、員工調查問卷與填答結果 125 zh_TW dc.format.extent 1714223 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111363028 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 社會投資報酬率 zh_TW dc.subject (關鍵詞) 社會影響力評估 zh_TW dc.subject (關鍵詞) 企業贊助運動團體 zh_TW dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) Social Return on Investment en_US dc.subject (關鍵詞) Social Impact Assessment en_US dc.subject (關鍵詞) Corporate Sponsorship of Sports Teams en_US dc.title (題名) 企業贊助運動團體的外溢效果分析—以臺北鯨華女子排球隊球員參與公益活動為例 zh_TW dc.title (題名) The Spillover Effects of Corporate Sponsorship on Sports Teams: A Case Study of Kingwhale Taipei Volleyball Team’s Participation in Charitable Activities sponsored by Kingwhale Corporation en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) KPMG（2017），KPMG永續觀點：重視非財務績效資訊於衡量企業價值的重要性，網址：https://kpmg.com/tw/zh/home/insights/2017/11/201711-non-financial-information-corporate-value.html，擷取日期2024年2月25日。 中華民國排球協會（2023），企業排球聯賽球隊官網簡介，網址：https://tvl.ctvba.org.tw/wteam/3，擷取日期2024年2月25日。 杜育任、吳佳餘、李宜樺（2016），用社會投資報酬（SROI）發現改變世界的力量，證券服務，9月，653期，頁28。 吳宗昇、李俊達（2018），政策的社會效益評估：SROI的應用與反思，國土及公共治理季刊，9月，第六卷，第3期，頁42。 林茂生（2022），Run For Green 奔向淨零馬拉松綠色轉型之路，教育部體育署國民體育季刊，210期，頁68-69。 金融監督管理委員會（2023），金管會辦理112年度國際財務報導準則(IFRS)宣導會，提醒上市櫃公司及早因應IFRS永續揭露準則準備永續資訊編製，網址：https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202311270001&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&dtable=News，擷取日期：2024年2月25日。 陳怡安（2022），更要學到－從青年奧運看菁英運動員的永續福祉，教育部體育署國民體育季刊210期，頁28。 陸佳驊（2022），可口可樂企業社會責任活動在地化與運動賽事贊助－從企業社會責任到永續發展的過程，教育部體育署國民體育季刊，210期，頁72-75。 陸宛蘋（2015），當企業遇上公益－淺談企業公益行銷與企業社會責任，社區發展季刊，152期，頁75。 富邦金控（2022），富邦金控2022年永續報告書，網址：https://www.fubon.com/financialholdings/citizenship/downloadlist/downloadlist_report/Fubon_ESGreport_2022_CH.pdf，擷取日期2023年12月18日。 菁華工業（2023），Kingwhale Wins 2023 Renewable Energy Markets Asia Awards，網址：https://www.kingwhale.com/news-detail/kingwhale_wins_2023_renewable_energy_markets_asia_awards/，擷取日期2024年2月25日。 傅瀅芳（2022），企業專案之社會投資報酬效益分析－以大腹翁小腹婆第二期專案的減重競賽為例，未出版碩士論文，國立政治大學企業管理研究所，台灣台北。 AccountAbility (2018). Account Ability Principles 2018 , Retrieved from https://www.accountability.org/standards/aa1000-accountability-principles/ on December 28, 2023. Bowen, H. R. (1953). The Social Responsibilities of the Businessman, 67. New York: Harper & Brothers. Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), 39-48. Deloitte (2010). UN Global Compact Management Model, Retrieved from https://d306pr3pise04h.cloudfront.net/docs/news_events%2F9.1_news_archives%2F2010_06_17%2FUN_Global_Compact_Management_Model.pdf on December 28, 2023. Deloitte (2024). 2024 Sports Industry Outlook, Retrieved from https://www2.deloitte.com/content/dam/Deloitte/us/Documents/technology-media-telecommunications/us-2024-tmt-outlook-sports.pdf on February 25, 2024. El Ghoul, S., Guedhami, O., and Kim, Y. S. (2012). The impact of corporate social responsibility on the cost of debt, Journal of Business Ethics, 105(3), 411-430. Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Capstone Publishing. Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach, Cambridge University Press. GRI (2023). GRI 1: Foundation 2021. Global Sustainability Standards Board (GSSB). Holcombe, Randall G. (2018). The Coase Theorem, Applied to Markets and Government. The Independent Review, 23(2), 249-266. Hopwood, A., Unerman, J., Fries, J. (2010). Accounting for Sustainability: Practical Insights, 1-4. London: Routledge. Husted, B. W., and Allen, D. B. (2007). Strategic Corporate Social Responsibility and Value Creation among Large Firms: Lessons from the Spanish Experience, Long Range Planning, 40(6), 594-610. ILO (2022). ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, Retrieved from https://covenantswatch.org.tw/wp-content/uploads/2015/12/ILO-Declaration-on-Fundamental-Principles-and-Rights-at-Work-and-its-Follow-up.pdf on December 28, 2023. ISO (2018). ISO 26000 and the SDGs, Retrieved from https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100401.pdf on December 28, 2023. Ioannou, I. and Serafeim, G. (2015). The impact of CSR on investment recommendations: Analysts' perceptions and shifting institutional logics, Strategic Management Journal. Jensen, M. C. (2001). Value Maximization, Stakeholder Theory, and the Corporate Objective Function, Journal of Applied Corporate Finance, 14(3), 8-21. Maignan, I., and Ferrell, O. C. (2004). Corporate social Responsibility and Marketing: An Integrative Framework. Journal of the Academy of Marketing Science, 32(1), 3-19. Martin, R. (2002). The Virtue Matrix: Calculating the Return Source. The Virtue Matrix: Calculating the Return on Corporate Responsibility, Harvard Business Review. 80(3), 69-75. McWilliams, A. and Siegel, D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective, Academy of Management Review, 26(1), 117-127. Moir, L., and O’Mahony, J. (2017). Corporate social responsibility through employee engagement in sport: Towards a conceptual framework, Journal of Business Ethics, 143(2), 269-283. Nicholls, J., Lawlor, E., and Goodspeed, T. (2012). A Guide to Social Return on Investment, London: Office of the Third Sector, The Cabinet Office. OECD (2021). Annual Report on the OECD Guidelines for Multinational Enterprises 2020: Update on National Contact Point Activity, Retrieved from https://www.oecd.org/daf/inv/mne/annualreportsontheguidelines.htm on December 28, 2023. Porter, M. E. and van der Linde, C. (1995). Green and Competitive: Ending the Stalemate, Harvard Business Review, 73(5), 120-134. Porter, M. E., and Kramer, M. R. (2002). The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56-68. Porter, M. E., and Kramer, M. R. (2011). Creating shared value, Harvard Business Review, 89(1/2), 62-77. PwC (2018). Social Return on Investment Report: Social Impact from CTBC's Sponsorship of Professional Baseball, PwC Taiwan, Taipei, Taiwan. SAI (2014). Performance Indicator Annex, Retrieved from https://sa-intl.org/wp-content/uploads/2020/02/SA8000-Performance-Indicator-Annex-1.pdf on December 28, 2023. Social Value International (2021). The Principles of Social Value, Retrieved from https://static1.squarespace.com/static/60dc51e3c58aef413ae5c975/t/6127b55936e97e03e86297ea/1629992289441/Principles+of+Social+Value+.pdf on March 20, 2023. Social Value UK (2019). Maximise Your Impact Guide, Retrieved from https://socialvalueuk.org/wp-content/uploads/2023/01/MaximiseYourImpact.24.10.17-4.pdf on March 20, 2023. Surroca, J., Tribó, J. A. and Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources, Strategic Management Journal, 31(5), 463-490. Taylor, S. R. (1992). Green Management: The Next Competitive Weapon, Future, 24(7), 669-678. United Nations (1987). Report of the World Commission on Environment and Development: Our Common Future, Retrived from https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf on December 18, 2023. United Nations (2005). Who Cares Wins, Retrived from https://documents1.worldbank.org/curated/en/444801491483640669/pdf/113850-BRI-IFC-Breif-whocares-PUBLIC.pdfon December 18, 2023. United Nations (2016). Transforming our world: The 2030 agenda for sustainable development, Retrieved from https://sdgs.un.org/partnerships on December 18, 2023. UK Government (2022). The Green Book: Central Government Guidance On Appraisal And Evaluation, Retrived from https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-government/the-green-book-2020 on December 18, 2023. Walker, M., and Parent, M. M. (2010). Toward an integrated framework of corporate social responsibility, responsiveness, and citizenship in sport, Journal of Sport Management, vol. 13, issue 3, 198-213. WBCSD (1999). Eco-efficiency: Creating more value with less impact. Geneva, Switzerland: WBCSD. Wernerfelt, B. (1984). A resource-based view of strategic management. Strategic Management Journal, 5(3), 171-180. Williamson, O. E. (1998). Transaction cost economics and organization theory, Technology, Organization, and Competitiveness: Perspectives on Industrial and Corporate Change, 17-66. Oxford University Press. zh_TW
