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題名 企業 AI 責任報告書之溝通：道德與商業框架對公眾感知的影響
Communicating corporate AI responsibility reports: The impact of moral and business frames on public perceptions作者 鄭皖凌
Cheng, Wan-Lin貢獻者 鄭怡卉
Cheng, I-Huei
鄭皖凌
Cheng, Wan-Lin關鍵詞 框架理論
AI 責任
感知真實性
企業信任
企業社會責任
Framing theory
AI responsibility
Perceived authenticity
Corporate trust
CSR日期 2026 上傳時間 2-Feb-2026 12:32:25 (UTC+8) 摘要 本研究探討企業於 AI 責任報告書中，採用「道德框架」與「商業框架」對公眾的知真實性與企業信任的影響，並檢驗感知真實性是否在其中扮演中介角色，研究方法採用單因子組間實驗設計。研究結果顯示，框架並未對感知真實性及對 AI 發展之社會態度產生顯著影響，且雖然框架對企業信任有影響，但進一步的迴歸分析則顯示影響幅度有限。此外，感知真實性與企業信任呈現正向關係，而受眾既有之 CSR 相關信念（如CSR重要性認知）同樣對企業信任具有顯著影響。 在理論層面上，本研究將框架理論延伸至 AI 責任溝通的新興領域，並強調受眾對科技發展及企業角色之既有期待與信念的重要性。在實務層面，研究結果顯示，組織在進行 AI 責任報告時，應以「真實性」為核心，確保 AI 相關行動與企業核心價值一致，並強化與 CSR 價值的連結，以建立長期且穩固的公眾信任。
This study examines how moral versus business framing in corporate AI responsibility reports influences public perceptions of authenticity and corporate trust, and whether perceived authenticity mediates this relationship. A single-factor between-subject experimental design was employed. The results show that framing did not significantly affect perceived authenticity or attitudes toward the development of AI in the society. Although framing appeared to have impact on the level of trust, further regression analyses indicated that such effect was minimal. While perceived authenticity was found to be positively related to corporate trust, pre-existing CSR-related beliefs such as perceptions regarding the importance of corporate social responsibility (CSR) are also influential. Theoretically, this study extends framing theory to the emerging field of AI responsibility communication and emphasizes the importance of audiences' prior expectations and beliefs relevant to the technology and the role of corporations in the society. Practically, the findings suggest that organizations should prioritize authenticity in AI responsibility reporting by aligning AI-related actions with core corporate values and strengthening CSR value connections to build sustainable public trust.參考文獻 王若樸（2024年10月7日）。〈衛福部正式成立3大AI中心，要解決負責任AI、取證和健保給付三大痛點〉，《iThome》。https://www.ithome.com.tw/news/165364 王彥（2015年7月3-5日）。〈 沉默的框架：框架理論六十年的時間脈絡與空間想像〉 【論文發表】。「 2015年中華傳播學會年會」， 高雄市，臺灣。 沈娟娟（2024年7月12日）。〈歐盟公布人工智慧法，建立全球首部AI全面監管框架〉，《資訊工業策進會科技法律研究所》。取自：https://stli.iii.org.tw/article-detail.aspx?no=64&tp=1&d=9213 范綱華（2023）。〈臺灣民眾對人工智慧的態度及其影響因素〉。《人文社會科學研究》，17(4), 23-45。https://doi.org/10.6284/NPUSTHSSR.202312_17(4).2 黃亦筠（2024年4月16日）。〈 獨家專訪｜微軟全球首位「負責任AI長」如何不讓工具變武器？〉，《天下雜誌》。https://www.cw.com.tw/article/5130005 Baker, S., & Martinson, D. L. (2001). The TARES Test: Five Principles for Ethical Persuasion. Journal of Mass Media Ethics, 16(2-3), 148-175. https://doi.org/10.1080/08900523.2001.9679610 Bartikowski, B., & Berens, G. (2021). 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國立政治大學
傳播學院傳播碩士學位學程
112464043資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112464043 資料類型 thesis dc.contributor.advisor 鄭怡卉 zh_TW dc.contributor.advisor Cheng, I-Huei en_US dc.contributor.author (Authors) 鄭皖凌 zh_TW dc.contributor.author (Authors) Cheng, Wan-Lin en_US dc.creator (作者) 鄭皖凌 zh_TW dc.creator (作者) Cheng, Wan-Lin en_US dc.date (日期) 2026 en_US dc.date.accessioned 2-Feb-2026 12:32:25 (UTC+8) - dc.date.available 2-Feb-2026 12:32:25 (UTC+8) - dc.date.issued (上傳時間) 2-Feb-2026 12:32:25 (UTC+8) - dc.identifier (Other Identifiers) G0112464043 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/161440 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 傳播學院傳播碩士學位學程 zh_TW dc.description (描述) 112464043 zh_TW dc.description.abstract (摘要) 本研究探討企業於 AI 責任報告書中，採用「道德框架」與「商業框架」對公眾的知真實性與企業信任的影響，並檢驗感知真實性是否在其中扮演中介角色，研究方法採用單因子組間實驗設計。研究結果顯示，框架並未對感知真實性及對 AI 發展之社會態度產生顯著影響，且雖然框架對企業信任有影響，但進一步的迴歸分析則顯示影響幅度有限。此外，感知真實性與企業信任呈現正向關係，而受眾既有之 CSR 相關信念（如CSR重要性認知）同樣對企業信任具有顯著影響。 在理論層面上，本研究將框架理論延伸至 AI 責任溝通的新興領域，並強調受眾對科技發展及企業角色之既有期待與信念的重要性。在實務層面，研究結果顯示，組織在進行 AI 責任報告時，應以「真實性」為核心，確保 AI 相關行動與企業核心價值一致，並強化與 CSR 價值的連結，以建立長期且穩固的公眾信任。 zh_TW dc.description.abstract (摘要) This study examines how moral versus business framing in corporate AI responsibility reports influences public perceptions of authenticity and corporate trust, and whether perceived authenticity mediates this relationship. A single-factor between-subject experimental design was employed. The results show that framing did not significantly affect perceived authenticity or attitudes toward the development of AI in the society. Although framing appeared to have impact on the level of trust, further regression analyses indicated that such effect was minimal. While perceived authenticity was found to be positively related to corporate trust, pre-existing CSR-related beliefs such as perceptions regarding the importance of corporate social responsibility (CSR) are also influential. Theoretically, this study extends framing theory to the emerging field of AI responsibility communication and emphasizes the importance of audiences' prior expectations and beliefs relevant to the technology and the role of corporations in the society. Practically, the findings suggest that organizations should prioritize authenticity in AI responsibility reporting by aligning AI-related actions with core corporate values and strengthening CSR value connections to build sustainable public trust. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 3 第二章 文獻回顧 5 第一節 框架理論 5 一、 框架的概念與在傳播領域的應用 5 二、 框架在企業溝通中的應用與影響 7 三、 道德框架 vs. 商業框架 10 第二節 感知真實性 12 一、 感知真實性的概念 12 二、 框架與感知真實性 13 第三節 公眾對企業的信任 14 一、 框架與信任 14 第四節 對 AI 社會發展的態度 15 一、 對 AI 社會發展的態度的概念 15 二、 框架與對 AI 社會發展的態度 16 第五節 感知真實性的中介作用 17 第三章 研究方法 19 第一節 實驗設計 19 第二節 前測與實驗刺激物 19 第三節 實驗流程 21 第四節 變項測量 21 一、 中介變項：感知真實性 21 二、 依變項 23 三、 控制變項 25 第五節 資料分析方法 26 第四章 資料分析結果 27 第一節 描述性統計分析 27 第二節 框架操弄檢定 28 第三節 信效度分析 29 一、 因素負荷量分析 29 二、 信度分析 30 第四節 研究假設與研究問題檢定 31 一、 研究問題一：道德框架是否較商業框架引發更高的感知真實性？ 31 二、 研究問題二：道德框架是否較商業框架引發更高的信任？ 31 三、 假設一：相較於商業框架，道德框架將更有助於提升公眾對 AI 社會發展的正向態度。 32 四、 假設二與假設三：感知真實性的效果 32 第五章 討論與結論 35 第一節 研究發現 35 一、 框架的效果在AI責任溝通當中有限 35 二、 公眾透過感知真實性形成信任 36 三、 CSR 重要性認知正向影響受眾的感知真實性與信任 37 第二節 理論與實務貢獻 37 一、 理論意涵 37 二、 實務意涵 38 第三節 研究限制與未來建議 40 一、 研究限制 40 二、 未來建議 42 第四節 總結 43 第六章 參考書目 45 附錄 正式問卷 56 zh_TW dc.format.extent 1697230 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112464043 en_US dc.subject (關鍵詞) 框架理論 zh_TW dc.subject (關鍵詞) AI 責任 zh_TW dc.subject (關鍵詞) 感知真實性 zh_TW dc.subject (關鍵詞) 企業信任 zh_TW dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) Framing theory en_US dc.subject (關鍵詞) AI responsibility en_US dc.subject (關鍵詞) Perceived authenticity en_US dc.subject (關鍵詞) Corporate trust en_US dc.subject (關鍵詞) CSR en_US dc.title (題名) 企業 AI 責任報告書之溝通：道德與商業框架對公眾感知的影響 zh_TW dc.title (題名) Communicating corporate AI responsibility reports: The impact of moral and business frames on public perceptions en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 王若樸（2024年10月7日）。〈衛福部正式成立3大AI中心，要解決負責任AI、取證和健保給付三大痛點〉，《iThome》。https://www.ithome.com.tw/news/165364 王彥（2015年7月3-5日）。〈 沉默的框架：框架理論六十年的時間脈絡與空間想像〉 【論文發表】。「 2015年中華傳播學會年會」， 高雄市，臺灣。 沈娟娟（2024年7月12日）。〈歐盟公布人工智慧法，建立全球首部AI全面監管框架〉，《資訊工業策進會科技法律研究所》。取自：https://stli.iii.org.tw/article-detail.aspx?no=64&tp=1&d=9213 范綱華（2023）。〈臺灣民眾對人工智慧的態度及其影響因素〉。《人文社會科學研究》，17(4), 23-45。https://doi.org/10.6284/NPUSTHSSR.202312_17(4).2 黃亦筠（2024年4月16日）。〈 獨家專訪｜微軟全球首位「負責任AI長」如何不讓工具變武器？〉，《天下雜誌》。https://www.cw.com.tw/article/5130005 Baker, S., & Martinson, D. 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