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題名 探討企業社會績效的決定因素:以兩個社會責任評等機制為例的實證研究 作者 楊鈞閔 貢獻者 黃秉德
楊鈞閔關鍵詞 企業社會績效
企業社會責任
國際化程度
企業規模
功能背景
差異化策略日期 2008 上傳時間 9-May-2016 11:24:45 (UTC+8) 摘要 企業社會責任已經是現今社會中不可輕視的企業議題,各種評等機構也紛紛開始針對個別企業的社會績效進行量化的評估與排名。本研究的主題即為企業社會績效的決定因素,並依據先前研究而選出規模、國際化程度、差異化策略程度、CEO的功能背景、並且加上本研究自選出企業社會責任的競爭強度為第五個變數來解釋不同企業之間其企業社會績效的差異,以求實證研究的結果。為求有意義的研究議題、以及避免變數資料收集上的偏誤,研究界說範圍乃為美國的製造業公司。 參考文獻 一、英文部分1. Abbott, W.F. and Monsen, R.J., 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22, p.501.2. Alexander, G. and Bucholtz, R, 1978. Corporate social responsibility and stock market performance. Academy of Management Journal, 21:p.479.3. Backman, J. (Ed.), 1975. Social responsibility and accountability. New York: New York University Press.4. Baron, David P, 2001. Private Politics, Corporate Social Responsibility, and Integrated Strategy. Journal of Economics & Management Strategy 10 (1) , p.7.5. Bigelow, B., Fahey. L., and Mahon, J. F., 1990. Political strategy and issues evolution: Toward a framework for analysis and action. International Association for Business and Society Proceedings 1990; p.156.6. Bowen, H. R., 1953. Social responsibilities of the businessman. New York: Harper & Row.7. Bradgon, J. H., and Marlin, J., 1972. Is pollution profitable? Risk Management, 19(4); p.9.8. Burke, L and Logson, M., 1996. How Corporate Social Responsibility Pays Off, Long Range Planning, Volume 29, Number 4, p.495.9. Carroll, A.B., 1983. Corporate social responsibility: Will industry respond to cutbacks in social program funding? Vital Speeches of the Day, 49, p.604.10. Carroll, A.B., 1979. A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4, p.497.11. Carroll, A.B., 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34, p.39.12. Carroll, A.B., 1999. Corporate social responsibility: Evolution of a definition construct. Business and Society, 38, 3, p.268.13. Carr, A., 1996. Is Business Bluffing Ethical? In Rae et al. (Eds) Beyond Integrity: A Judeo-Christain Approach. United States: Zondervan Publishing House. p.55.14. Chrisman, J. and R. Archer, 1984. Small business social responsibility. American Journal of Small Business. 9(2), p.46.15. Coffey, Betty S, Fryxell, Gerald E, 1991. Institutional Ownership of Stock and Dimensions of Corporate Social Performance: An Empirical Examination. Journal of Business Ethics. Jun 1991. Vol. 10, Iss. 6; p.437.16. Cochran, P.L., and Wood, R. A., 1984. Corporate social responsibility and financial performance. Academy of Management Journal, 27, p.42.17. Cornell, B., and Shapiro, A., 1987. Corporate stakeholders and corporate finance. Financial Management, 16: p.5.18. Davis, K., 1960. Can business afford to ignore social responsibilities? California Management Review, 2, p.70.19. Davis, K., 1973. The case for and against business assumption of social responsibilities. Academy of Management Journal, 16, p.312.20. Davis, K., 1967. Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, p.45.21. Dearborn, D. C. and H. A. Simon, 1958. Selective perceptions: A note on the departmental identifications of executives. Sociometry 4(21), p.140.22. Dierkes, M. and R. Coppock, 1978. Europe tries the corporate social report. Business and Society Review, Spring, p.21.23. Drucker, P. F., 1954. The practice of management. New York: Harper & Row.24. Drucker, P. F., 1984. The new meaning of corporate social responsibility. California Management Review, 26, p.53.25. Epstein, E. M., 1987. The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29, p.99.26. Fitch, H. G., 1976. Achieving corporate social responsibility. Academy of Management Review, 1, p.38.27. Fombrun, C. and M. Shanley, 1990. What’s in a name? Reputation building and corporate strategy. Academy of Management Journal 33, p.233.28. Frederick, W. C., 1960. The growing concern over business responsibility. California Management Review, 2, p.54.29. Freeman, R. E., 1984. Strategic management: A stakeholder approach. Boston: Pitman.30. Friedman, Milton, 1970, The social responsibility of business is to increase its profits. The New York Times Magazine September 13.31. Graves, Samuel B. and Waddock, Sandra A., 1994. Institutional owners and corporate social performance. Academy of Management Journal, 37, 4; Academic Research Library p.1034.32. Hambrick, D. C., and Mason, P. A., 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9: p.193.33. Hart S. and Ahuja G., 1996. Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business, Strategy and the Environment 5: p.30.34. Haveman, Heather A., 1993. Organizational size and change: Diversification in the savings and loan industry. Administrative Science Quarterly; Mar 1993; 38, 1; Academic Research Library p.20.35. Hemingway, Christine A. and Maclagan Patrick W., 2004. Managers’ personal values as drivers of corporate social responsibility. Journal of Business Ethics; Mar 2004; 50, 1; Academic Research Library p.33.36. Herman, E., 1981. Corporate control, corporate power. Cambridge: Cambridge University Press.37. Hull, Clyde E. and Rothenberg Sandra, 2006. Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Saunders College of Business, Rochester Institute of Technology, Rochester, New York, U. S. A.38. Ibrahim, N. and J. Angelidis, 1995. The corporate social responsiveness orientation of board members. Journal of Business Ethics 14, p.405.39. Johnson, H. L., 1971. Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.40. Jones, Marc T., 1996. Missing the forest for the trees: A critique of the social responsibility concept and discourse. Business and Society 35(1), p.7.41. Jones, Marc T., 1999. The institutional determinants of social responsibility. Journal of Business Ethics; Jun 1999; 20, 2; Academic Research Library p.163.42. Kennely, James J. and Lewis, Eric E., 2002. Degree of internationalization and corporate environmental performance: Is there a link? International Journal of Management, Poole, 9(3), Sep, P.478.43. Key, S. and Popkin, S., 1998. Integrating ethics into the strategic management process: doing well by doing good. Management Decision, Volume 6, Number 5, p.331.44. King A. and Lenox M. J., 2001. Lean and green? An empirical examination of the relationship between lean production and environmental performance. Production and Operations Management 10(3); p.244.45. Klassen R. D. and Whybark D. C., 1999. The impact of environmental technologies on manufacturing performance. Academy of Management Journal 42: p.599.46. Lad, L. J., 1985. Policy-making between business and government. Unpublished doctoral dissertation, Boston University.47. Levitt, T., 1958. The Dangers of Corporate Social Responsibility. Harvard Business Review, Sep-Oct, p.41.48. Levitt, T., 1965. Industrial Purchasing Behavior: A Study of Communications Effects, Division of Research. Harvard Business School, Boston, MA.49. Margolis J. D. and Walsh J. P., 2003. Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly 48: p.268.50. Manne, H. G. and Wallich, H. C., 1972. The modern corporation and social responsibility. Washington, DC: American Enterprise Institute for Public Policy Research.51. McDonald, G. M. and Zepp, R. A., 1989. Business ethics: practical proposals. The Journal of Management Development, Vol.8 No. 1, p.55.52. McGuire, J., A. Sundgren and T. Schneeweis, 1988. Corporate social responsibility and firm financial performance. Academy of Management Review 31(4), p.854.53. McGuire, J. W., 1963. Business and society. New York: McGraw-Hill.54. McWilliams A. and Siegel D., 2000. Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal 21(5): p.603.55. Miller, Danny, 1988. Relating porter’s business strategies to environment and structure: Analysis and performance implications. Academy of Management Journal; Jun 1988; 31, 2; Academic Research Library p. 280.56. Mintz, B. and M. Schwartz, 1990. Capital flows and the process of financial hegemony. In S. Zukin and P. DiMaggio(eds.), Structures of Capital(Cambridge University Press, Cambridge), p.203.57. Moskowitz, Milton R., 1972. Choosing socially responsible stocks. Business and Society Review 1: p.71.58. Moussavi, F. and Evans, D., 1986. An attributional approach to measuring corporate social performance. Paper presented at the Academy of Management meetings, San Diego.59. Parket, R. and Eibert, H., 1975. Social responsibility: The underlying factors. Business Horizons, 18: p.5.60. Payne, Dinah and Brenda E. Joyner, 2006. Successful U.S. Entrepreneurs: Identifying Ethical Decision-making and Social Responsibility Behaviors. Journal of Business Ethics. Dordrecht: May 2006. Vol. 65, Iss. 3; p. 20361. Petrick, J. and R. Scherer, 1993. Competing social responsibility values and the functional roles of managers. Journal of Managerial Psychology 8(3), p.14.62. Pil F. and Rothenberg S., 2003. Environmental performance as a driver of superior organizational performance. Journal of Production and Operations Management 12(3): p.404.63. Porter M. E. and van der Linde C., 1995. Toward a new conception of the environment-competitiveness relationship. Journal of Economic Perspectives 9(4): p.97.64. Porter M. E., 1985. Competitive Advantage. New York: Free Press.65. Preston, L. E. and Post, J. E., 1975. Private management and public policy: The principle of public responsibility. Englewood Cliffs, NJ: Prentice Hall.66. Preston, L. E. and O’Bannon, D. P., 1997. Corporate social-financial performance relationship, Business and Society, 36, p.419.67. Salmones, Ma del Mar Garcia, Crespo A. H., and Bosque Ignacio Rodriguez, 2005. Influence of corporate social responsibility on loyalty and valuation of services. Journal of Business Ethics 61: p.369.68. Scott, W. and D. Hart, 1989. Organizational values in America (Transaction Publishers, New Brunswick, NJ).69. Sethi, S. P., 1975. Dimensions of corporate social performance: An analytic framework. California Management Review, 17, p.58.70. Sheldon, Oliver, 1924. The philosophy of management. London: Routledge.71. Simerly, Roy L. and Li, Minfang, 1997. Corporate social performance and multinationality: A longitudinal study. International Journal of Management, 14(4), P.699.72. Smith, A., 1994. Small business grapples with green. Management (May), p.78.73. Soloman, R. and Hansen, K., 1985. It’s good business. New York: Atheneum.74. Song, J. H., 1982. Diversification strategies and experience of top executives in large firms’. Strategic Management Journal, 3, p. 377.75. Spicer, B. H., 1978. Investors, corporate social performance, and information disclosure: An empirical study. Accounting Review, 53: p.94.76. Srivastava, P., 1987. Bhopal: Anatomy of a crisis. New York: Ballinger (Harper Collins).77. Stanwick, Peter A. and Stanwick Sarah D., 1998. The relationship between corporate social performance and organizational size, financial performance and environmental performance: An empirical examination. Journal of Business Ethics; Jan 1998; 17, 2; Academic Research Library p.195.78. Starik, M. and A. Carroll, 1990. In search of benifisence: Reflections on the connections between firm social and economic performance. International Association for Business and Society Proceedings, p.1.79. Thomas, Aniysa S. and Simerly Roy L, 1995.Internal determinants of corporate social performance: The role of top managers. Academy of Management Journal; Academic Research Library p.411.80. Trotman, K. and G. Bradley, 1981. Associations between social responsibility disclosure and characteristics of companies. Accounting Organizations and Society 6, p.355.81. Turban, Daniel B. and Greening Daniel W., 1996. Corporate social performance and organizational attractiveness to prospective employees. Academy of Management Journal Vol. 40, No. 3, p.658.82. Ullmann, A., 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance. Academy of Management Review, 10: p.540.83. Vance, S., 1975. Are socially responsible firms good investment risks? Management Review, 64: p.18.84. Votaw, D., 1973. Genius becomes rare. In D. Votaw & S. P. Sethi (Eds.) The corporate dilemma. Englewood Cliffs, NJ: Prentice Hall.85. Waddock, Sandra A. and Grave, Samuel B., 1999. The corporate social performance-financial performance link. Strategic Management Journal, 18(4), p.303.86. Walton, C. C., 1967. Corporate social responsibilities. Belmont, CA: Wadsworth.87. Windsor, D., 2001. The future of corporate responsibility. International Journal of Organizational Analysis, Vol. 9, no. 3, p. 225.88. Wood, D. J., 1991. Corporate social performance revisited. Academy of Management Review, 16, p.691.二、中文部分1. 黃營杉與齊德彰(民94),企業倫理、社會責任與慈善公益作為之研究-以台灣高科技電子產業為例。人文暨社會科學期刊,1(2),p.65。2. 莫冬立(無日期)。追求典範:企業社會責任評等系統的發展與應用。取自:http://csr.moea.gov.tw/articles/articles_content.asp?ar_ID=10783. 許菁菁(民88)。模擬社會責任投資組合績效之探討,中原大學管理學系研究所碩士論文。4. 林依陽(民93)。國際企業之社會績效研究,大葉大學國際企業管理學系碩士論文。 描述 碩士
國立政治大學
企業管理學系
95355047資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095355047 資料類型 thesis dc.contributor.advisor 黃秉德 zh_TW dc.contributor.author (Authors) 楊鈞閔 zh_TW dc.creator (作者) 楊鈞閔 zh_TW dc.date (日期) 2008 en_US dc.date.accessioned 9-May-2016 11:24:45 (UTC+8) - dc.date.available 9-May-2016 11:24:45 (UTC+8) - dc.date.issued (上傳時間) 9-May-2016 11:24:45 (UTC+8) - dc.identifier (Other Identifiers) G0095355047 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/94647 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理學系 zh_TW dc.description (描述) 95355047 zh_TW dc.description.abstract (摘要) 企業社會責任已經是現今社會中不可輕視的企業議題,各種評等機構也紛紛開始針對個別企業的社會績效進行量化的評估與排名。本研究的主題即為企業社會績效的決定因素,並依據先前研究而選出規模、國際化程度、差異化策略程度、CEO的功能背景、並且加上本研究自選出企業社會責任的競爭強度為第五個變數來解釋不同企業之間其企業社會績效的差異,以求實證研究的結果。為求有意義的研究議題、以及避免變數資料收集上的偏誤,研究界說範圍乃為美國的製造業公司。 zh_TW dc.description.tableofcontents 第一章 緒論1.1 研究背景與動機………………………………………11.2 研究問題與目的………………………………………31.3 研究流程………………………………………………5第二章 文獻探討2.1 企業社會責任的正式定義、學術觀點………………6 2.1.1 理論的起源…………………………6 2.1.2 正式的定義…………………………6 2.1.3 企業社會責任的反對論點…………9 2.1.4 企業社會責任的整合性觀點………102.2 企業社會責任衍生的重要理論………………………11 2.2.1 利害關係人理論……………………11 2.2.2 企業倫理……………………………122.3 企業社會責任相關的原則與系統……………………13 2.3.1 企業社會責任的國際標準與原則…13 2.3.2 企業社會責任主要認證系統………14 2.3.3 企業社會責任評等機制……………152.4 企業社會績效模型-企業社會績效的內涵構面……17 2.4.1 Sethi的企業社會績效模型………17 2.4.2 Carroll的社會績效構面模型……17 2.4.3 Wood的企業社會績效模型 ………192.5 企業社會績效與企業財務績效的關聯………………21 2.5.1 CSP-CFP的正向關係………………22 2.5.2 CSP-CFP的負向關係………………23 2.5.3 其它觀點……………………………24 2.5.4 小結…………………………………242.6 企業社會績效的影響要素……………………………25 2.6.1 企業國際化程度……………………25 2.6.2 企業規模……………………………27 2.6.3 競爭策略……………………………30 2.6.4 企業領導者的功能領域……………31 2.6.5 CSR的競爭程度 ……………………32第三章 研究方法 3.1 研究架構………………………………………………343.2 研究樣本………………………………………………353.3 控制變數………………………………………………353.4 衡量變數………………………………………………36 3.4.1 企業社會績效………………………36 3.4.2 國際化程度…………………………40 3.4.3 企業規模……………………………40 3.4.4 差異化策略程度……………………40 3.4.5 CEO的功能領域 ……………………41 3.4.6 CSR競爭強度 ………………………453.5 變數資料蒐集來源……………………………………463.6 小結……………………………………………………46第四章 研究結果4.1 2008年模型的分析結果………………………………484.2 2007年模型的分析結果………………………………51第五章 結論與探討5.1 研究結果………………………………………………555.2 研究結果探討…………………………………………565.3 研究限制與建議………………………………………63附表……………………………………………………………65文獻參考………………………………………………………67 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095355047 en_US dc.subject (關鍵詞) 企業社會績效 zh_TW dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 國際化程度 zh_TW dc.subject (關鍵詞) 企業規模 zh_TW dc.subject (關鍵詞) 功能背景 zh_TW dc.subject (關鍵詞) 差異化策略 zh_TW dc.title (題名) 探討企業社會績效的決定因素:以兩個社會責任評等機制為例的實證研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、英文部分1. Abbott, W.F. and Monsen, R.J., 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22, p.501.2. Alexander, G. and Bucholtz, R, 1978. Corporate social responsibility and stock market performance. Academy of Management Journal, 21:p.479.3. Backman, J. (Ed.), 1975. Social responsibility and accountability. New York: New York University Press.4. Baron, David P, 2001. Private Politics, Corporate Social Responsibility, and Integrated Strategy. Journal of Economics & Management Strategy 10 (1) , p.7.5. Bigelow, B., Fahey. L., and Mahon, J. F., 1990. Political strategy and issues evolution: Toward a framework for analysis and action. International Association for Business and Society Proceedings 1990; p.156.6. Bowen, H. R., 1953. Social responsibilities of the businessman. New York: Harper & Row.7. Bradgon, J. H., and Marlin, J., 1972. Is pollution profitable? Risk Management, 19(4); p.9.8. Burke, L and Logson, M., 1996. How Corporate Social Responsibility Pays Off, Long Range Planning, Volume 29, Number 4, p.495.9. Carroll, A.B., 1983. Corporate social responsibility: Will industry respond to cutbacks in social program funding? Vital Speeches of the Day, 49, p.604.10. Carroll, A.B., 1979. A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4, p.497.11. Carroll, A.B., 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34, p.39.12. Carroll, A.B., 1999. Corporate social responsibility: Evolution of a definition construct. Business and Society, 38, 3, p.268.13. Carr, A., 1996. Is Business Bluffing Ethical? In Rae et al. (Eds) Beyond Integrity: A Judeo-Christain Approach. United States: Zondervan Publishing House. p.55.14. Chrisman, J. and R. Archer, 1984. Small business social responsibility. American Journal of Small Business. 9(2), p.46.15. Coffey, Betty S, Fryxell, Gerald E, 1991. Institutional Ownership of Stock and Dimensions of Corporate Social Performance: An Empirical Examination. Journal of Business Ethics. Jun 1991. Vol. 10, Iss. 6; p.437.16. Cochran, P.L., and Wood, R. A., 1984. Corporate social responsibility and financial performance. Academy of Management Journal, 27, p.42.17. Cornell, B., and Shapiro, A., 1987. Corporate stakeholders and corporate finance. Financial Management, 16: p.5.18. Davis, K., 1960. Can business afford to ignore social responsibilities? California Management Review, 2, p.70.19. Davis, K., 1973. The case for and against business assumption of social responsibilities. Academy of Management Journal, 16, p.312.20. Davis, K., 1967. Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, p.45.21. Dearborn, D. C. and H. A. Simon, 1958. Selective perceptions: A note on the departmental identifications of executives. Sociometry 4(21), p.140.22. Dierkes, M. and R. Coppock, 1978. Europe tries the corporate social report. Business and Society Review, Spring, p.21.23. Drucker, P. F., 1954. The practice of management. New York: Harper & Row.24. Drucker, P. F., 1984. The new meaning of corporate social responsibility. California Management Review, 26, p.53.25. Epstein, E. M., 1987. The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29, p.99.26. Fitch, H. G., 1976. Achieving corporate social responsibility. Academy of Management Review, 1, p.38.27. Fombrun, C. and M. Shanley, 1990. What’s in a name? Reputation building and corporate strategy. Academy of Management Journal 33, p.233.28. Frederick, W. C., 1960. The growing concern over business responsibility. California Management Review, 2, p.54.29. Freeman, R. E., 1984. Strategic management: A stakeholder approach. Boston: Pitman.30. Friedman, Milton, 1970, The social responsibility of business is to increase its profits. The New York Times Magazine September 13.31. Graves, Samuel B. and Waddock, Sandra A., 1994. Institutional owners and corporate social performance. Academy of Management Journal, 37, 4; Academic Research Library p.1034.32. Hambrick, D. C., and Mason, P. A., 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9: p.193.33. Hart S. and Ahuja G., 1996. Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business, Strategy and the Environment 5: p.30.34. Haveman, Heather A., 1993. Organizational size and change: Diversification in the savings and loan industry. Administrative Science Quarterly; Mar 1993; 38, 1; Academic Research Library p.20.35. Hemingway, Christine A. and Maclagan Patrick W., 2004. Managers’ personal values as drivers of corporate social responsibility. Journal of Business Ethics; Mar 2004; 50, 1; Academic Research Library p.33.36. Herman, E., 1981. Corporate control, corporate power. Cambridge: Cambridge University Press.37. Hull, Clyde E. and Rothenberg Sandra, 2006. Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Saunders College of Business, Rochester Institute of Technology, Rochester, New York, U. S. A.38. Ibrahim, N. and J. Angelidis, 1995. The corporate social responsiveness orientation of board members. Journal of Business Ethics 14, p.405.39. Johnson, H. L., 1971. Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.40. Jones, Marc T., 1996. Missing the forest for the trees: A critique of the social responsibility concept and discourse. Business and Society 35(1), p.7.41. Jones, Marc T., 1999. The institutional determinants of social responsibility. 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