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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 1-九月-2016 23:47:46 (UTC+8)
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。
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.
Finally, 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.
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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
dc.contributor.advisor 許永明zh_TW
dc.contributor.advisor Shiu, Yung Mingen_US
dc.contributor.author (作者) 羅慶棠zh_TW
dc.contributor.author (作者) Lo, Ching Tanen_US
dc.creator (作者) 羅慶棠zh_TW
dc.creator (作者) Lo, Ching Tanen_US
dc.date (日期) 2016en_US
dc.date.accessioned 1-九月-2016 23:47:46 (UTC+8)-
dc.date.available 1-九月-2016 23:47:46 (UTC+8)-
dc.date.issued (上傳時間) 1-九月-2016 23:47:46 (UTC+8)-
dc.identifier (其他 識別碼) G0103358020en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/101086-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description (描述) 103358020zh_TW
dc.description.abstract (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。
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。		zh_TW
dc.description.abstract (摘要) 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.
Finally, 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.		en_US
dc.description.tableofcontents 第一章、 研究動機 1
第二章、 文獻回顧 7
第一節、 企業社會責任 7
第二節、 企業社會責任相關論述 8
第三節、 企業社會責任與消費者 9
第三章、 研究方法 16
第一節、 資料來源及研究樣本 16
第二節、 企業社會責任之衡量 16
第三節、 企業銷貨收入之衡量 18
第四節、 影響企業銷貨之其他可能因素 19
第五節、 實證模型 21
第四章、 實證結果 25
第一節、 敘述統計 25
第二節、 企業社會責任與銷貨間關係 31
第五章、 結論與研究限制 41
第一節、 結論 41
第二節、 研究限制 43
參考文獻 45
附表 53
附表一、天下雜誌歷屆獲獎名單 53
附表二、遠見雜誌歷年得獎名單 55		zh_TW
dc.format.extent 969984 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103358020en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 銷貨收入zh_TW
dc.subject (關鍵詞) 權益相關人zh_TW
dc.subject (關鍵詞) corporate social responsibility (CSR)en_US
dc.subject (關鍵詞) sales revenueen_US
dc.subject (關鍵詞) Stakeholder Theoryen_US
dc.title (題名) 企業社會責任與公司銷貨收入之關聯性zh_TW
dc.title (題名) Relevance of Corporate Social Responsibility and Corporate Sales Revenueen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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.
11. 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.
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