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題名 公司策略與企業社會責任之關聯性
The Relationship between Company Strategy and Corporate Social Responsibility
作者 呂采芬
Lu, Tsai-Fen
貢獻者 李佳玲
Lee, Chia-Ling
呂采芬
Lu, Tsai-Fen
關鍵詞 公司策略
企業社會責任
倒U狀
Corporate strategy
Corporate social responsibility
Inverted U-shaped
日期 2018
上傳時間 1-Oct-2018 12:06:08 (UTC+8)
摘要 本研究探討公司策略與企業社會責任之關聯性，研究期間涵蓋2001年到2016年，且有效樣本共有10,181筆。本研究以產品及市場變化程度來衡量公司策略，以此探討公司策略對企業社會責任之關聯性。實證結果發現，公司策略（產品及市場變化程度）與企業社會責任呈現倒U狀分布。此外，於進一步測試發現公司策略（產品及市場變化程度）與周邊企業社會責任呈現倒U狀，而公司策略（產品及市場變化程度）與公司治理企業社會責任呈現正U狀，而公司策略（產品及市場變化程度）與核心企業社會責任呈現正相關。
In this study, we analyze the relationship between corporate strategies and corporate social responsibility (CSR) investments, covering the period from 2001 to 2016, with a total of 10,181 valid samples. We use the organization’s rate of change regarding its products and markets to measure corporate strategies. The finding thus demonstrates an inverted U‐shape relationship between corporate strategies and CSR. Moreover, we find out an inverted U‐shape relationship between corporate strategies and peripheral-CSR, a U‐shape relationship between corporate strategies and corporate-governance-CSR, and an upward-linear relationship between corporate strategies and core-CSR in additional tests.
參考文獻 施依涵. (2010). 技術與資源互補性對商業模式創新之影響: 吸收能力的中介效果.
Acquaah, M., and Yasai-Ardekani, M. (2008). Does the implementation of a combination competitive strategy yield incremental performance benefits? A new perspective from a transition economy in sub-saharan africa. Journal of Business Research, 61(4), 346-354.
Bagnoli, M., and Watts, S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics & Management Strategy, 12(3), 419-445.
Barnea, A., and Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1), 71-86.
Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7-45.
Baron, D. P. (2003). Private politics. Journal of Economics & Management Strategy, 12(1), 31-66.
Bénabou, R., and Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19.
Bentley, K., Omer, T. C., and Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817.
Branco, M., and Rodrigues, L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111-132.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Chung, S., Singh, H., and Lee, K. (2000). Complementarity, status similarity and social capital as drivers of alliance formation. Strategic Management Journal, 21(1), 1-22.
Davis, I. (2005). The biggest contract. The Economist, 26, 87.
Dess, G. G., and Davis, P. S. (1984). Porter`s (1980) generic strategies as determinants of strategic group membership and organizational performance. Academy of Management Journal, 27(3), 467-488.
Donaldson, T., and Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91.
Dupire, M., and M’Zali, B. (2018). Csr strategies in response to competitive pressures. Journal of Business Ethics, 148(3), 603-623.
Dyer, J. H., and Singh, H. (1998). The relational view: Cooperative strategy and sources of interorganizational competitive advantage. Academy of Management Review, 23(4), 660-679.
Elhauge, E. R. (2005). Corporate managers’ operational discretion to sacrifice corporate profits in the public interest. Environmental Protection and the Social Responsibility of Firms: Perspectives from Law, Economics, and Business, 13.
Fisman, R., Heal, G., and Nair, V. (2006). A model of corporate philanthropy. Columbia University and University of Pennsylvania.
Flammer, C. (2015). Does product market competition foster corporate social responsibility? Evidence from trade liberalization. Strategic Management Journal, 36(10), 1469-1485.
Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions. Business Ethics Quarterly, 4(4), 409-421.
Friedman, M. (2007). The social responsibility of business is to increase its profits Corporate ethics and corporate governance (pp. 173-178): Springer.
Gao, F., Lisic, L. L., and Zhang, I. X. (2014). Commitment to social good and insider trading. Journal of Accounting and Economics, 57(2-3), 149-175.
Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of Management Review, 30(4), 777-798.
Godfrey, P. C., Merrill, C. B., and Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445.
Graves, S. B., Waddock, S., and Rehbein, K. (2001). Fad and fashion in shareholder activism: The landscape of shareholder resolutions, 1988–1998. Business and Society Review, 106(4), 293-314.
Hambrick, D. C. (1983). Some tests of the effectiveness and functional attributes of miles and snow`s strategic types. Academy of Management Journal, 26(1), 5-26.
Hawn, O., and Ioannou, I. (2016). Mind the gap: The interplay between external and internal actions in the case of corporate social responsibility. Strategic Management Journal, 37(13), 2569-2588.
Heal, G. (2005). Corporate social responsibility: An economic and financial framework. The Geneva Papers on Risk and Insurance-Issues and Practice, 30(3), 387-409.
Hemingway, C. A., and Maclagan, P. W. (2004). Managers` personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.
Hull, C. E., and Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
Ittner, C. D., Larcker, D. F., and Rajan, M. V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 72(2), 231.
Kim, Y., Park, M. S., and Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.
Lanis, R., and Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86-108.
Levitt, T. (1958). The dangers of social-responsibility. Harvard Business Review, 36(5), 41-50.
Lim, E. K., Chalmers, K., and Hanlon, D. (2018). The influence of business strategy on annual report readability. Journal of Accounting and Public Policy, 37(1), 65-81.
Lin, C., Tsai, H.-L., and Wu, J.-C. (2014). Collaboration strategy decision-making using the miles and snow typology. Journal of Business Research, 67(9), 1979-1990.
March, J. G. (1991). Exploration and exploitation in organizational learning. Organization science, 2(1), 71-87.
McWilliams, A., and Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
McWilliams, A., and Siegel, D. S. (2011). Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage. Journal of Management, 37(5), 1480-1495.
McWilliams, A., Siegel, D. S., and Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18.
Miles, R. E., Snow, C. C., Meyer, A. D., and Coleman, H. J. (1978). Organizational strategy, structure, and process. Academy of Management Review, 3(3), 546-562.
Minor, D. B. (2011). Corporate citizenship as insurance: Theory and evidence. University of California, Berkley.
O`Rourke, A. (2003). A new politics of engagement: Shareholder activism for corporate social responsibility. Business Strategy and the Environment, 12(4), 227-239.
Parnell, J. A. (2010). Strategic clarity, business strategy and performance. Journal of Strategy and Management, 3(4), 304-324.
Parnell, J. A., Long, Z., and Lester, D. (2015). Competitive strategy, capabilities and uncertainty in small and medium sized enterprises (smes) in china and the united states. Management Decision, 53(2), 402-431.
Petrenko, O. V., Aime, F., Ridge, J., and Hill, A. (2016). Corporate social responsibility or ceo narcissism? Csr motivations and organizational performance. Strategic Management Journal, 37(2), 262-279.
Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors (Vol. 267): New York: free press.
Porter, M. E., and Kramer, M. R. (2006). Strategy & society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Rehbein, K., Waddock, S., and Graves, S. B. (2004). Understanding shareholder activism: Which corporations are targeted? Business & Society, 43(3), 239-267.
Sarkar, M. B., Echambadi, R., Cavusgil, S. T., and Aulakh, P. S. (2001). The influence of complementarity, compatibility, and relationship capital on alliance performance. Journal of the academy of marketing science, 29(4), 358-373.
Siegel, D. S., and Vitaliano, D. F. (2007). An empirical analysis of the strategic use of corporate social responsibility. Journal of Economics & Management Strategy, 16(3), 773-792.
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, organizations and society, 12(4), 357-374.
Sparkes, R., and Cowton, C. J. (2004). The maturing of socially responsible investment: A review of the developing link with corporate social responsibility. Journal of Business Ethics, 52(1), 45-57.
Tang, Z., Hull, C. E., and Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the csr-financial performance relationship. Journal of Management Studies, 49(7), 1274-1303.
Treacy, M., and Wiersema, F. (1995). The discipline of market leaders. Reading (mass).
Udayasankar, K. (2008). Corporate social responsibility and firm size. Journal of Business Ethics, 83(2), 167-175.
Van den Berghe, L., and Louche, C. (2005). The link between corporate governance and corporate social responsibility in insurance. The Geneva Papers on Risk and Insurance-Issues and Practice, 30(3), 425-442.
Yasai-Ardekani, M., and Nystrom, P. C. (1996). Designs for environmental scanning systems: Tests of a contingency theory. Management Science, 42(2), 187-204.
描述 碩士
國立政治大學
會計學系
105353025
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1053530251
資料類型 thesis
dc.contributor.advisor 李佳玲zh_TW
dc.contributor.advisor Lee, Chia-Lingen_US
dc.contributor.author (Authors) 呂采芬zh_TW
dc.contributor.author (Authors) Lu, Tsai-Fenen_US
dc.creator (作者) 呂采芬zh_TW
dc.creator (作者) Lu, Tsai-Fenen_US
dc.date (日期) 2018en_US
dc.date.accessioned 1-Oct-2018 12:06:08 (UTC+8)-
dc.date.available 1-Oct-2018 12:06:08 (UTC+8)-
dc.date.issued (上傳時間) 1-Oct-2018 12:06:08 (UTC+8)-
dc.identifier (Other Identifiers) G1053530251en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/120231-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 105353025zh_TW
dc.description.abstract (摘要) 本研究探討公司策略與企業社會責任之關聯性，研究期間涵蓋2001年到2016年，且有效樣本共有10,181筆。本研究以產品及市場變化程度來衡量公司策略，以此探討公司策略對企業社會責任之關聯性。實證結果發現，公司策略（產品及市場變化程度）與企業社會責任呈現倒U狀分布。此外，於進一步測試發現公司策略（產品及市場變化程度）與周邊企業社會責任呈現倒U狀，而公司策略（產品及市場變化程度）與公司治理企業社會責任呈現正U狀，而公司策略（產品及市場變化程度）與核心企業社會責任呈現正相關。zh_TW
dc.description.abstract (摘要) In this study, we analyze the relationship between corporate strategies and corporate social responsibility (CSR) investments, covering the period from 2001 to 2016, with a total of 10,181 valid samples. We use the organization’s rate of change regarding its products and markets to measure corporate strategies. The finding thus demonstrates an inverted U‐shape relationship between corporate strategies and CSR. Moreover, we find out an inverted U‐shape relationship between corporate strategies and peripheral-CSR, a U‐shape relationship between corporate strategies and corporate-governance-CSR, and an upward-linear relationship between corporate strategies and core-CSR in additional tests.en_US
dc.description.tableofcontents 第一章 緒論 1
第二章 文獻探討與假說發展 2
第一節 文獻探討 2
一、公司策略 2
二、企業社會責任 4
第二節 假說發展 6
第三章 研究方法 9
第一節 樣本選取 9
第二節 變數衡量 9
一、應變數：企業社會責任之衡量 9
二、解釋變數：公司策略（產品及市場變化程度） 9
三、控制變數之衡量 10
第三節 實證模型 12
第四章 實證結果分析 13
第一節 敘述統計與相關性分析 13
第二節 多變量迴歸模型實證結果分析 16
第三節 進一步分析 18
ㄧ、周邊企業社會責任 18
二、公司治理企業社會責任 19
三、核心企業社會責任 19
第五章 結論及未來研究方向 23
參考文獻 24		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1053530251en_US
dc.subject (關鍵詞) 公司策略zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 倒U狀zh_TW
dc.subject (關鍵詞) Corporate strategyen_US
dc.subject (關鍵詞) Corporate social responsibilityen_US
dc.subject (關鍵詞) Inverted U-shapeden_US
dc.title (題名) 公司策略與企業社會責任之關聯性zh_TW
dc.title (題名) The Relationship between Company Strategy and Corporate Social Responsibilityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 施依涵. (2010). 技術與資源互補性對商業模式創新之影響: 吸收能力的中介效果.
Acquaah, M., and Yasai-Ardekani, M. (2008). Does the implementation of a combination competitive strategy yield incremental performance benefits? A new perspective from a transition economy in sub-saharan africa. Journal of Business Research, 61(4), 346-354.
Bagnoli, M., and Watts, S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics & Management Strategy, 12(3), 419-445.
Barnea, A., and Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1), 71-86.
Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7-45.
Baron, D. P. (2003). Private politics. Journal of Economics & Management Strategy, 12(1), 31-66.
Bénabou, R., and Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19.
Bentley, K., Omer, T. C., and Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817.
Branco, M., and Rodrigues, L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111-132.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Chung, S., Singh, H., and Lee, K. (2000). Complementarity, status similarity and social capital as drivers of alliance formation. Strategic Management Journal, 21(1), 1-22.
Davis, I. (2005). The biggest contract. The Economist, 26, 87.
Dess, G. G., and Davis, P. S. (1984). Porter`s (1980) generic strategies as determinants of strategic group membership and organizational performance. Academy of Management Journal, 27(3), 467-488.
Donaldson, T., and Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91.
Dupire, M., and M’Zali, B. (2018). Csr strategies in response to competitive pressures. Journal of Business Ethics, 148(3), 603-623.
Dyer, J. H., and Singh, H. (1998). The relational view: Cooperative strategy and sources of interorganizational competitive advantage. Academy of Management Review, 23(4), 660-679.
Elhauge, E. R. (2005). Corporate managers’ operational discretion to sacrifice corporate profits in the public interest. Environmental Protection and the Social Responsibility of Firms: Perspectives from Law, Economics, and Business, 13.
Fisman, R., Heal, G., and Nair, V. (2006). A model of corporate philanthropy. Columbia University and University of Pennsylvania.
Flammer, C. (2015). Does product market competition foster corporate social responsibility? Evidence from trade liberalization. Strategic Management Journal, 36(10), 1469-1485.
Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions. Business Ethics Quarterly, 4(4), 409-421.
Friedman, M. (2007). The social responsibility of business is to increase its profits Corporate ethics and corporate governance (pp. 173-178): Springer.
Gao, F., Lisic, L. L., and Zhang, I. X. (2014). Commitment to social good and insider trading. Journal of Accounting and Economics, 57(2-3), 149-175.
Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of Management Review, 30(4), 777-798.
Godfrey, P. C., Merrill, C. B., and Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445.
Graves, S. B., Waddock, S., and Rehbein, K. (2001). Fad and fashion in shareholder activism: The landscape of shareholder resolutions, 1988–1998. Business and Society Review, 106(4), 293-314.
Hambrick, D. C. (1983). Some tests of the effectiveness and functional attributes of miles and snow`s strategic types. Academy of Management Journal, 26(1), 5-26.
Hawn, O., and Ioannou, I. (2016). Mind the gap: The interplay between external and internal actions in the case of corporate social responsibility. Strategic Management Journal, 37(13), 2569-2588.
Heal, G. (2005). Corporate social responsibility: An economic and financial framework. The Geneva Papers on Risk and Insurance-Issues and Practice, 30(3), 387-409.
Hemingway, C. A., and Maclagan, P. W. (2004). Managers` personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.
Hull, C. E., and Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
Ittner, C. D., Larcker, D. F., and Rajan, M. V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 72(2), 231.
Kim, Y., Park, M. S., and Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.
Lanis, R., and Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86-108.
Levitt, T. (1958). The dangers of social-responsibility. Harvard Business Review, 36(5), 41-50.
Lim, E. K., Chalmers, K., and Hanlon, D. (2018). The influence of business strategy on annual report readability. Journal of Accounting and Public Policy, 37(1), 65-81.
Lin, C., Tsai, H.-L., and Wu, J.-C. (2014). Collaboration strategy decision-making using the miles and snow typology. Journal of Business Research, 67(9), 1979-1990.
March, J. G. (1991). Exploration and exploitation in organizational learning. Organization science, 2(1), 71-87.
McWilliams, A., and Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
McWilliams, A., and Siegel, D. S. (2011). Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage. Journal of Management, 37(5), 1480-1495.
McWilliams, A., Siegel, D. S., and Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18.
Miles, R. E., Snow, C. C., Meyer, A. D., and Coleman, H. J. (1978). Organizational strategy, structure, and process. Academy of Management Review, 3(3), 546-562.
Minor, D. B. (2011). Corporate citizenship as insurance: Theory and evidence. University of California, Berkley.
O`Rourke, A. (2003). A new politics of engagement: Shareholder activism for corporate social responsibility. Business Strategy and the Environment, 12(4), 227-239.
Parnell, J. A. (2010). Strategic clarity, business strategy and performance. Journal of Strategy and Management, 3(4), 304-324.
Parnell, J. A., Long, Z., and Lester, D. (2015). Competitive strategy, capabilities and uncertainty in small and medium sized enterprises (smes) in china and the united states. Management Decision, 53(2), 402-431.
Petrenko, O. V., Aime, F., Ridge, J., and Hill, A. (2016). Corporate social responsibility or ceo narcissism? Csr motivations and organizational performance. Strategic Management Journal, 37(2), 262-279.
Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors (Vol. 267): New York: free press.
Porter, M. E., and Kramer, M. R. (2006). Strategy & society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Rehbein, K., Waddock, S., and Graves, S. B. (2004). Understanding shareholder activism: Which corporations are targeted? Business & Society, 43(3), 239-267.
Sarkar, M. B., Echambadi, R., Cavusgil, S. T., and Aulakh, P. S. (2001). The influence of complementarity, compatibility, and relationship capital on alliance performance. Journal of the academy of marketing science, 29(4), 358-373.
Siegel, D. S., and Vitaliano, D. F. (2007). An empirical analysis of the strategic use of corporate social responsibility. Journal of Economics & Management Strategy, 16(3), 773-792.
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, organizations and society, 12(4), 357-374.
Sparkes, R., and Cowton, C. J. (2004). The maturing of socially responsible investment: A review of the developing link with corporate social responsibility. Journal of Business Ethics, 52(1), 45-57.
Tang, Z., Hull, C. E., and Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the csr-financial performance relationship. Journal of Management Studies, 49(7), 1274-1303.
Treacy, M., and Wiersema, F. (1995). The discipline of market leaders. Reading (mass).
Udayasankar, K. (2008). Corporate social responsibility and firm size. Journal of Business Ethics, 83(2), 167-175.
Van den Berghe, L., and Louche, C. (2005). The link between corporate governance and corporate social responsibility in insurance. The Geneva Papers on Risk and Insurance-Issues and Practice, 30(3), 425-442.
Yasai-Ardekani, M., and Nystrom, P. C. (1996). Designs for environmental scanning systems: Tests of a contingency theory. Management Science, 42(2), 187-204.		zh_TW
dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.048.2018.F07en_US