Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/101086
題名: 企業社會責任與公司銷貨收入之關聯性
Relevance of Corporate Social Responsibility and Corporate Sales Revenue
作者: 羅慶棠
Lo, Ching Tan
貢獻者: 許永明
Shiu, Yung Ming
羅慶棠
Lo, Ching Tan
關鍵詞: 企業社會責任
銷貨收入
權益相關人
corporate social responsibility (CSR)
sales revenue
Stakeholder Theory
日期: 2016
上傳時間: 1-Sep-2016
摘要: 本研究主要探討公司投入企業社會責任(Corporate Social Responsibility, CSR),以及發生相關負面事件(Corporate Social Irresponsibility, CSIR)時,對於企業營收的影響,亦即消費者是否會因為企業對社會所產生的正、負面影響,來改變其商品購買意願。\n最終,研究結果顯示,整體而言,企業投入CSR能影響銷貨的效果有限。然而,當企業的社會表現有所提升時,可以刺激未來銷貨成長,顯示兩者間存在比率以及因果上的正向關係,與「權益相關人理論」(Stakeholder Theory)的說法相符。另外研究結果也發現,相較於生產成本面,CSR主要可以藉由提升銷貨收入來影響財務績效,值得注意的是,此效果會隨著時間經過而產生遞減。
This study examines whether the sales revenue of firms engaging in Corporate Social Responsibility (CSR) or related adverse events (Corporate Social Irresponsibility, CSIR) occurs. That is, whether consumers will base on the CSR record of business to make them change their purchase intention.\nFinally, we find that the effect of Corporate Social Responsibility to corporate sales revenue is generally limited. However, when corporate social performance has been improved, it can stimulate future sales growth rate, and it also shows that the positive cause and effect relationship between Corporate Social Responsibility and sales revenue, and the result is consistent with the "Stakeholder Theory ". Furthermore, we also find that CSR can enhance financial performance by sales increased rather than reducing cost of production, and it is worth noting that this effect will bring about ‘diminishing marginal return’ as time pass through.
參考文獻: 1. Albrecht C.M., Campbell C, Heinrich D and Lammel M. 2013. Exploring why consumers engage in boycotts: toward a unified model. Journal of Public Affairs, Vol. 13, No. 2, pp. 180-189.\n2. Auger P and Devinney TM. 2007. Do What Consumers Say Matter? The Misalignment of Preferences with Unconstrained Ethical Intentions. Journal of Business Ethics,Vol. 76,No. 4,pp.361–383.\n3. Barnett ML. 2007. Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility. The Academy of Management Review, Vol. 32, No. 3 , pp. 794-816.\n4. Barone MJ,Miyazaki AD and Taylor KA. 2000. The influence of cause-related marketing on consumer choice - Does one good turn deserve another? Journal of the Academy of Marketing Science, Vol. 28, No. 2, pp. 248-262.\n5. Beckersen K.L, Cudmoreb B.A and Hill R.P. 2006. The impact of perceived corporate social responsibility on consumer behavior. Journal of Business Research, Vol. 59, No. 1, pp. 46-53.\n6. Beiting C, Ioannou I and George S. 2014. Corporate Social Responsibility and Access to Finance. Strategic Management Journal, Vol. 35, No. 1, pp. 1-23.\n7. Beurden P. and Gössling T. 2008. The Worth of Values – A Literature Review on the Relation Between Corporate Social and Financial Performance. Journal of Business Ethics, Vol. 82, No. 2 , pp. 407-424.\n8. Bhattacharya CB and Sen S. 2004. Doing Better at Doing Good: When, Why, and How Consumers Respond to Corporate Social Initiatives. California Management Review, vol. 47, NO. 1, pp. 9-24.\n9. Brammer S and Millington A. 2008. Does It Pay to Be Different? An Analysis of the Relationship between Corporate Social and Financial Performance. Strategic Management Journal, Vol. 29, No. 12, pp. 1325-1343.\n10. Braunsberger K. and Buckler B. 2011. What motivates consumers to participate in boycotts- Lessons from the ongoing Canadian seafood boycott? Journal of Business Research, Vol. 64, No. 1, pp. 96-102.\n11. Brik BA, Rettab B and Mellahi K. 2011. Market Orientation, Corporate Social Responsibility, and Business. Performance. Journal of Business Ethics, Vol. 99, No. 3, pp. 307-324.\n12. Brown TJ and Dacin PA. 1997. The Company and the Product: Corporate Associations and Consumer Product Responses. Journal of Marketing, Vol. 61, No. 1, pp. 68-84.\n13. Chen T, Shiu Y and Chang N. 2016. The Risk Management Effect of Corporate Social Responsibility on Shareholder Value。台大管理論叢, Vol.26, No.1, pp.153-180.\n14. Cheung YL, Tan, Ahn W and Zhang Z. 2010. Does Corporate Social Responsibility Matter in Asian Emerging Markets? Journal of Business Ethics , Vol.92, pp.401–413.\n15. Cochran PL and Wood RA. 1984. Corporate Social Responsibility and Financial Performance. The Academy of Management. Journal, Vol. 27, No. 1, pp. 42-56.\n16. Deng X. 2012. Understanding Consumer’s Responses to Enterprise’s Ethical Behaviors: An Investigation in China. Journal of Business Ethics, Vol. 107, No. 2 , pp. 159-181.\n17. Dyck A, Lins K, Roth L and Wagner HF. 2015. Do Institutional Investors Drive Corporate Social Responsibility? International Evidence.\n18. Entine J. 2003. The Myth of Social Investing- A Critique of Its Practice and Consequences for Corporate Social Performance Research. Organization and Environment ,vol. 16, NO. 3, pp. 352-368.\n19. Flammer C. 2013. Corporate Social Responsibility and Shareholder Reaction: The Environmental Awareness of Investors. Academy of Management Journal, vol. 56, no. 3, 758–781.\n20. Freestone O.M. and McGoldrick P.J. 2008. Motivations of the Ethical Consumer. Journal of Business Ethics, Vol. 79, No. 4 , pp. 445-467.\n21. Godfrey PC and Hatch NW. 2006. Researching Corporate Social Responsibility: An Agenda for the 21st Century. Journal of Business Ethics Vol. 70,No. 1,pp.87–98.\n22. Godfrey PC, Merrill CB and Hansen JM. 2009. The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, Vol. 30, No. 4, pp. 425-445.\n23. Gössling T and Vocht C. 2007. Social Role Conceptions and CSR Policy Success. Journal of Business Ethics, Vol. 47, No. 4, pp. 363-372.\n24. Groza MD, Pronschinske MR and Walker M. 2011. Perceived Organizational Motives and Consumer Responses to Proactive and Reactive CSR. Journal of Business Ethics, Vol. 102, No. 4, pp. 639-652.\n25. Hahn T. and Albert N. 2015. Strong Reciprocity in Consumer Boycotts. Journal of Business Ethics, published online , pp. 1-16.\n26. He HW and Li Y. 2011. CSR and Service Brand: The Mediating Effect of Brand Identification and Moderating Effect of Service Quality. Journal of Business Ethics, Vol. 100, No. 4, pp. 673-688.\n27. Hoffmann S. 2013. Are boycott motives rationalizations? Journal of Consumer Behaviour, Vol. 12, No. 3, pp. 214-222.\n28. Homburg C, Koschate N and Hoyer WD. 2005. Do Satisfied Customers Really Pay More? A Study of the Relationship Between Customer Satisfaction and Willingness to Pay. Journal of Marketing, Vol. 69, 84–96.\n29. Hong HG and Liskovich I. 2015. Crime, Punishment and the Halo Effect of Corporate Social Responsibility, National Bureau of Economic Research (NBER)(working paper).\n30. Hsu KT. 2012. The Advertising Effects of Corporate Social Responsibility on Corporate Reputation and Brand Equity: Evidence from the Life Insurance Industry in Taiwan. Journal of Business Ethics, Vol. 109, No. 2 , pp. 189-201.\n31. Ip, PK. 2008. Corporate Social Responsibility and Crony Capitalism in Taiwan. Journal of Business Ethics,Vol. 79,No. 1,pp.167–177.\n32. Jo YC, Pan C. 2012. Doing Well While Doing Bad? CSR in Controversial Industry Sectors. Journal of Business Ethics, Vol. 108, No. 4, pp. 467-480.\n33. John A. and Klein J. 2003. The Boycott Puzzle: Consumer Motivations for Purchase Sacrifice. Management Science, C\n34. Kim HS and Lee SY. 2015. Testing the Buffering and Boomerang Effects of CSR Practices on Consumers’ Perception of a Corporation during a Crisis. Corporate Reputation Review, Vol. 18, No. 4, pp. 277–293.\n35. Kim S. 2014. What’s Worse in Times of Product-Harm Crisis? Negative Corporate Ability or Negative CSR Reputation? Journal of Business Ethics, Vol. 123, No. 1, pp. 157-170.\n36. Klein J and Dawa N. 2004. Corporate social responsibility and consumers’ attributions and brand evaluations in a product–harm crisis. International Journal of Research in Marketing, Vol.21, No. 3, pp. 203-217.\n37. Klein J.G., Smith N.C. and John A. 2002. Exploring Motivations for Participation in a Consumer Boycott. Advances in Consumer Research, Vol. 29, pp. 363-369.\n38. Klein J.G., Smith N.C. and John A. 2004. Why We Boycott: Consumer Motivations for Boycott Participation. Journal of Marketing, Vol. 68, No. 3, pp. 92-109.\n39. Lacey R and Kennett-Hensel PA. 2010. Longitudinal Effects of Corporate Social Responsibility on Customer Relationships. Journal of Business Ethics, Vol. 97, No. 4, pp. 581-597.\n40. Lev B, Petrovits C and Radhakrishnan S. 2010. Is doing good for you? How corporate charitable contributions enhance revenue growth. Strategic Management Journal, Vol. 31, No. 2 , pp.182-200.\n41. Luo X and Bhattacharya CB. 2006. Corporate Social Responsibility, Customer Satisfaction, and Market Value. Journal of Marketing, Vol. 70, No. 4 , pp. 1-18.\n42. Makarem S.C. and Jae H. 2016. Consumer Boycott Behavior: An Exploratory Analysis of Twitter Feeds. The Journal of Consumer Affairs, Vol. 50, No. 1, pp. 193-223.\n43. McGuire JB, Sundgren A and Schneeweis T. 1988. Corporate Social Responsibility and Firm Financial Performance. The Academy of Management Journal, Vol. 31, No. 4 , pp. 854-872.\n44. McWilliams A and Siegel D. 2000. Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, Vol. 21, No. 5, pp. 603-609.\n45. McWilliams A, Siegel D and Wright P. 2006. Corporate Social Responsibility: Strategic Implications. Journal of Management Studies, Vol. 43, No. 1, pp.1-18.\n46. Mohr LA, Webb DJ and Harris KE. 2001. Do Consumers Expect Companies to be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior. The Journal of Consumer Affairs, Vol. 35, No. 1, pp. 45-72.\n47. Monroe Friedman. 1985. Consumer Boycotts in the United States, 1970–1980: Contemporary Events in Historical Perspective. Journal of Consumer Affairs, Vol. 19, No. 1, pp. 96-117.\n48. Nan X and Heo K. 2007. Consumer Responses to Corporate Social Responsibility (CSR) Initiatives: Examining the Role of Brand-Cause Fit in Cause-Related Marketing. Journal of Advertising, Vol. 36, No. 2, pp. 63-74.\n49. Öberseder M, Schlegelmilch BB and Gruber V. 2011. "Why Don`t Consumers Care About CSR?":A Qualitative Study Exploring the Role of CSR in Consumption Decisions. Journal of Business Ethics, Vol. 104, No. 4, pp. 449-460.\n50. Padgett RC and Galan JI. 2010. The Effect of R&D Intensity on Corporate Social Responsibility. Journal of Business Ethics, Vol. 93, No. 3, pp. 407-418.\n51. Peloza, J. 2006. Using corporate social responsibility as insurance for financial performance. California Management Review, Vol. 48, pp.52-72.\n52. Pomering A and Dolnicar S. 2009 Assessing the Prerequisite of Successful CSR Implementation: Are Consumers Aware of CSR Initiatives? Journal of Business Ethics, Vol. 85,Supplement 2: Corporate Social Responsibility Implementation pp. 285-301.\n53. Romani S., Grappi, S., Zarantonello, L. and Bagozzi, R.P. 2016. Corporate Socially Responsible Initiatives and Their Effects on Consumption of Green Products. Journal of Business Ethics, Vol. 135, No. 2, pp. 253-264.\n54. Romani, S, Grappi, S, Zarantonello, L. and Bagozzi, R.P. 2015. The revenge of the consumer! How brand moral violations lead to consumer anti-brand activism. Journal of Brand Management, Vol. 22, No. 8, pp. 658–672.\n55. Ruf BM, Muralidhar K, Brown RM, Janney J and Paul K. 2001. An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics Vol. 32, No. 2, pp.143–156.\n56. Russo MV and Fouts PA. 1997. A Resource-Based Perspective on Corporate Environmental Performance and Profitability. The Academy of Management Journal, Vol. 40, No. 3, pp. 534-559.\n57. Schuler DA and Cording M. 2006. A Corporate Social Performance-Corporate Financial Performance Behavioral Model for Consumer. The Academy of Management Review, Vol. 31, No. 3, pp. 540-558.\n58. Sen S, Gürhan-Canli Z, Morwitz V. 2001. Withholding consumption: a social dilemma perspective on consumer boycotts. Journal of Consumer Research, Vol. 28, No. 3, pp. 399-417.\n59. Shiu Y and Yang S. 2015. Does Engagement in Corporate Social Responsibility Provide Strategic Insurance-like Effects? Strategic Management Journal, forthcoming.\n60. Singh J, Sanchez S and Bosque IR. 2008. Understanding Corporate Social Responsibility and Product Perceptions in Consumer Markets: A Cross-Cultural Evaluation. Journal of Business Ethics, Vol. 80, No. 3, pp. 597-611.\n61. Stanaland J, Lwin O and Murphy PE. 2011. Consumer Perceptions of the Antecedents and Consequences of Corporate Social Responsibility. Journal of Business Ethics, Vol. 102, No. 1, Symposium: Ethical Corporate Marketing.\n62. Tian Z, Wang R and Yang W. 2011. Consumer Responses to Corporate Social Responsibility (CSR) in China. Journal of Business Ethics, Vol. 101, No. 2 , pp. 197-212.\n63. Udayasankar K. 2008. Corporate Social Responsibility and Firm Size. Journal of Business Ethics, Vol. 83, No. 2, pp. 167-175.\n64. Vassilikopoulou A, Chatzipanagiotou K, Siomkos G and Triantafillidou A. 2011. The role of consumer ethical beliefs in product-harm crises. Journal of Consumer Behaviour, Vol. 10, No. 5, pp. 279-289.\n65. Waddock SA and Graves SB. 1997. The Corporate Social Performance-Financial Performance Link. Strategic Management Journal, Vol. 18, No. 4, pp. 303-319.\n66. Wang H, Choi J and Li J. 2008. Too Little or Too Much? Untangling the Relationship Between Corporate Philanthropy and Firm Financial Performance. Organization Science, Vol. 19, No. 1, pp. 142-159.\n67. Weiner B. 1985. An Attributional Theory of Achievement Motivation and Emotion. Psychological Review, Vol. 92, No. 4, pp. 548-573.\n68. Xie C., Bagozzi, R.P. and Grønhaug, K. J. 2015. The role of moral emotions and individual differences in consumer responses to corporate green and non-green actions. Journal of the Academy of Marketing Science, Vol. 43, No. 3, pp. 333-356.\n69. 池祥萱、池祥麟、梁綺羚(2016),企業社會責任之策略性分析。管理評論,第35卷第1期, pp. 21-45。\n70. 池祥萱、繆文涓、莊瀅臻(2014),企業社會責任對於公司財務績效之影響 是雙面刃嗎?來自全球500大公司的證據。管理學報,第31卷第1期,頁 1-19。\n71. 池祥麟、陳庭萱(2004),銀行業企業社會責任之探討。台灣金融財務季刊,第5卷第2期,頁111-127。\n72. 沈中華、張元。(2008),企業的社會責任行為可以改善財務績效嗎? ─ 以英國FTSE社會責任指數為例。經濟論文,第36卷第3期,頁 339-385。\n73. 林鳳儀、張志揚、吳壽山(2009),台灣關係人交易與月營收淨額之研究,工業工程學刊。第26卷第5期,頁337-343。\n74. 金寶玲、李珍穎、吳怡慧(2015),企業社會責任對企業形象與顧客忠誠度影響之研究-人壽保險業實證。保險專刊,頁57-88。\n75. 時報新聞 2015/05/01。《電子零件》遠見CSR評比:台達連3年榮獲雙料首獎\n76. 財報狗2014/12/11。智富專欄 – 食品股重傷後的體質剖析。\n77. 高端訓、方文昌(2012),企業社會責任對消費者購買意願影響之研究一品牌依附及晶牌形象之中介效果。企業管理學報,第94期,頁41-68。\n78. 康峰菁(2010),企業社會責任的整體認知與實際作為之研究:以台灣服務業為例。企業管理學報, 第86期,頁75 – 114。\n79. 陳明哲、蕭瑜涓(2013),我國壽險業企業社會報告現況之探討。保險經營與制度,第12卷第2期,頁229-252。\n80. 陳桂貞(2015,2月3日)。玉山世界卡 獲Master台灣第1卡。工商時報。http://www.chinatimes.com/newspapers/20150203000328-260208\n81. 陳彩稚、許永明、張智媛(2015),企業社會責任對於股東價值之風險管理效果。台大管理論叢, 第26卷第1期,頁153-180。\n82. 黃家齊(2000),企業社會績效研究 SP表現 企業聲望與FP關聯性之實證分析。亞太管理評論,第5卷第3期,頁367-380。\n83. 熊毅晰(2015)台商升級「智造」製造揮別血汗工廠。天下雜誌579期。http://www.cw.com.tw/article/article.action?id=5070160\n84. 蘇威傑、劉世慶(2015),企業社會責任初探與臺灣實務現況之探討。產業與管理論壇,第17卷第4期,頁4-26。
描述: 碩士
國立政治大學
風險管理與保險研究所
103358020
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103358020
資料類型: thesis
Appears in Collections:學位論文

Files in This Item:
File SizeFormat
802001.pdf947.25 kBAdobe PDF2View/Open
Show full item record

Google ScholarTM

Check


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