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題名 企業社會責任與營運績效分析:兩層級資料包絡分析法之應用
作者 黃建銘
貢獻者 吳家恩
黃建銘
關鍵詞 製造業
企業社會責任
兩層級資料包絡分析法
主要成分分析法
日期 2008
上傳時間 19-Sep-2009 13:47:53 (UTC+8)
摘要 自從企業社會責任(Corporate Social Responsibility,CSR)的概念被提出以來,至今已經受到全球廣泛地注視,更儼然成為一個所有社會中皆不可抹滅的重要課題。台灣伴隨著經濟的發展,對生活水準與環境品質的要求也隨之提升,因此人們開始注意到環境是需要被改善的,然而企業社會責任便是改善的作為之一,近年來企業社會責任在國內才開始逐漸地受到重視,而企業也開始逐漸地會去關注到這個面向。在國外存在不少探究企業社會責任表現對企業績效(銷售額、營業收入)影響的文獻,而其中大多數文獻所作的實證分析結果都顯示了企業社會責任的表現對企業本身的績效是會帶來正面幫助的,相較之下國內關於探討企業社會責任表現對企業績效影響的文獻卻是十分地稀少,因此本文研究想要藉由兩層級資料包絡分析法(Two-level DEA)的應用來探討國內企業的企業社會責任表現對企業本身績效的影響究竟為何?本文研究以台灣19家大型製造業為例,特別將企業社會責任表現納入企業產出的投入項之中,希望利用此方法的應用所得到的效率值差異,分析企業社會責任表現高低對企業產出效率的影響程度,而能進一步瞭解企業社會責任表現與企業績效的關係。
參考文獻 Abrams, F. W.(1951),“Managements responsibilities in a complex world, ”Harvard Business Review, pp.29-34.
Ackerman, R. W., & R. A., Bauer(1976),“Corporate social responsiveness,”Reston , VA:Reston.

Banker, R. D., Charnes, A., & Cooper,W.W.(1984),“Some models for technical and scale inefficiencies in data envelopment analysis,”Management Science,30, pp.1078-1092.
Bowen, H. R.(1953),“Social responsibilities of the businessman ,”New York:Harper & Row.
Carroll, A. B.(1991)“The pyramid of corporate social responsibility:Toward the Moral Management of Organizational Stakeholders,” Business Horizons,34, pp.39-48.
Carroll, A. B.(1999),“Corporate social responsibility:Evolution of a definitional construct,”Business and Society,38, pp.268-295.
Charnes, A., W. W., Cooper, & E. L., Rhodes(1978),“Measuring the efficiency of decision making units ,”European Journal of Operational Research,2, pp.429-444.
Chiang, K.(2008),“A linear formulation of the two-level DEA model,”Omega Journal,36, pp.958-962.
Cook, W. D., & L. M., Seiford(2009),“Data envelopment analysis (DEA)–Thirty years on,” European Journal of Operational Research,192, pp.1-17.
Davis, K.(1960),“Can business afford to ignore social responsibilities?”California Management Review,2 (3), pp.70-76.

Demos, R.(1955),“Business and the good society,”Harvard Business Review,33, pp.33-44.
Frederick, W. C.(1960)“The growing concern over business responsibility ,” California Management Review,2, pp.54-61.
Goodpaster, K. E.(1983),“The concept of corporate responsibility ,”Harvard Business Review,61, pp.1-22.
Kozmetsky, G. & P., Yue.(1998), “ Comparative performance of global semiconductor
companies,”Management Science,26(2), pp.153-175.
Lavengood, L. G.(1959),“American business and the piety of profits ,”Harvard Business Review,37, pp.47-55.
Meng, W., D., Zhang, L., Qi, & W., Liu(2008),“Two-level DEA approaches in research evaluation,”Omega Journal,36, pp.950-957.

Peloza, J.(2006),“Using corporate social responsibility as insurance for financial performance,”California Management Review,48, pp.53-72.
Poter, M. E., & M. R., Kramer(2002),“The competitive advantage of corporate philanthropy,”Harvard Business Review,80, pp.5-16.
Preston, L. E., & J. E. Post(1975),“Private management and public policy:The principle of public responsibility,”Englewood Cliffs,NJ:Prentice Hall.
Sen, S., & C. B., Bhattacharya(2001),“Does doing good always lead to doing better?Consumer reactions to corporate social responsibility,”Journal of Marketing Research, 38, pp.225-243.
Sen, S., & C. B., Bhattacharya(2004),“Doing better at doing Ggod:When , why , and how consumers respond to corporate social initiatives,”California Management Review,47, pp.9-24.
Sethi, S. P.(1975),“Dimensions of corporate social performance an analytical framework,” California Management Review,17, pp.58-64.
Sonnenfeld, J.(1982),“Measuring corporate social performance ,”Harvard Business Review, 60, pp.371-375.
Stanwick, P. A., & S. D., Stanwick(1998),“The relationship between corporate social performance, and organizational size, financial performance, and environmental performance:An empirical examination,”Journal of Business Ethics,17, pp.195-204.
Turban, D. B., & D. W., Greening(1996),“Corporate social performance and organizational attractiveness to prospective employees,”Academy of Management Journal,40, pp.658-672.
Wood, D. J.(1991), “Corporate social performance revisited ,”Academy of Management Journal,16, pp.691-718.
中文文獻
周延風、羅文恩與肖文建(2007),「企業社會責任行為與消費者響應—消費者個人特徵和價格信號的調節」,中國工業經濟,第3期,pp.62-69。
林宜諄(2008),《企業社會責任入門手冊》,天下文化。
張石柱、邱雅楓(2004),「經濟附加價值、經營效率與市場績效關聯性之探討-以台灣資訊電子業為例」,2004科技整合管理國際研討會,pp.690-710。
陳耀茂(1999),《多變量解析方法與應用》,五南,pp.160- 200。
黃靖萱、賴建宇、許癸鎣與張玄江(2008),「天下雜誌2008企業公民調查」,天下雜誌,第393期。
梁世安、陳錦裕(2006),「以超效率角度探討台灣汽車零件產業經營績效-以靜態DEA方法之應用」,2006國際經貿與商務管理論壇,pp.84-101。
郭彥秀、黃士滔(2008),「結合灰關聯分析與資料包絡分析法評估鋼鐵業企業績效」,中華民國品質學會第43屆年會暨第13屆全國品質管理研討會。
馮秀鳳(2002),「半導體產業經營效率之研究-資料包絡分析法之應用」,中原大學會計研究所碩士論文。
馮燕(2004),「企業型基金會公益資源運用個案研究」,行政院國家科學委員會專題研究計畫成果報告。
鄧家駒(2004),《多變量分析》,華泰,pp.191- 224。
薄喬萍(2005),《績效評估之資料包絡分析法》,五南。
描述 碩士
國立政治大學
財政研究所
96255030
97
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0096255030
資料類型 thesis
dc.contributor.advisor 吳家恩zh_TW
dc.contributor.author (Authors) 黃建銘zh_TW
dc.creator (作者) 黃建銘zh_TW
dc.date (日期) 2008en_US
dc.date.accessioned 19-Sep-2009 13:47:53 (UTC+8)-
dc.date.available 19-Sep-2009 13:47:53 (UTC+8)-
dc.date.issued (上傳時間) 19-Sep-2009 13:47:53 (UTC+8)-
dc.identifier (Other Identifiers) G0096255030en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/37432-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 96255030zh_TW
dc.description (描述) 97zh_TW
dc.description.abstract (摘要) 自從企業社會責任(Corporate Social Responsibility,CSR)的概念被提出以來,至今已經受到全球廣泛地注視,更儼然成為一個所有社會中皆不可抹滅的重要課題。台灣伴隨著經濟的發展,對生活水準與環境品質的要求也隨之提升,因此人們開始注意到環境是需要被改善的,然而企業社會責任便是改善的作為之一,近年來企業社會責任在國內才開始逐漸地受到重視,而企業也開始逐漸地會去關注到這個面向。在國外存在不少探究企業社會責任表現對企業績效(銷售額、營業收入)影響的文獻,而其中大多數文獻所作的實證分析結果都顯示了企業社會責任的表現對企業本身的績效是會帶來正面幫助的,相較之下國內關於探討企業社會責任表現對企業績效影響的文獻卻是十分地稀少,因此本文研究想要藉由兩層級資料包絡分析法(Two-level DEA)的應用來探討國內企業的企業社會責任表現對企業本身績效的影響究竟為何?本文研究以台灣19家大型製造業為例,特別將企業社會責任表現納入企業產出的投入項之中,希望利用此方法的應用所得到的效率值差異,分析企業社會責任表現高低對企業產出效率的影響程度,而能進一步瞭解企業社會責任表現與企業績效的關係。zh_TW
dc.description.tableofcontents 第一章、緒論................................................1
第一節、研究背景與動機.......................................1
第二節、研究架構.............................................2
第二章、文獻回顧.............................................4
第一節、企業社會責任觀念的發展歷程............................4
第二節、企業社會責任表現對企業利潤以及銷售額影響的依據..........8
第三章、研究方法...........................................11
第一節、傳統資料包絡分析法..................................12
第二節、兩層級資料包絡分析法................................15
第四章、實證分析...........................................19
第一節、決策單位的選擇......................................19
第二節、資料說明與資料來源..................................20
第三節、投入項與產出項相關性檢定與迴歸分析....................23
第四節、利用傳統資料包絡分析法分析未將社會責任納入投入項的效率值.25
第五節、兩層級資料包絡分析研究...............................27
第六節、兩層級資料包絡分析法與傳統資料包絡分析法之比較..........34
第七節、應用三種方式進行評估所得到的效率值與排名的相關性........36
第五章、結論與建議.........................................37
第一節、實證結論...........................................37
第二節、研究改善建議.......................................38
參考文獻..................................................40
附錄.....................................................44
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0096255030en_US
dc.subject (關鍵詞) 製造業zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 兩層級資料包絡分析法zh_TW
dc.subject (關鍵詞) 主要成分分析法zh_TW
dc.title (題名) 企業社會責任與營運績效分析:兩層級資料包絡分析法之應用zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Abrams, F. W.(1951),“Managements responsibilities in a complex world, ”Harvard Business Review, pp.29-34.zh_TW
dc.relation.reference (參考文獻) Ackerman, R. W., & R. A., Bauer(1976),“Corporate social responsiveness,”Reston , VA:Reston.zh_TW
dc.relation.reference (參考文獻) zh_TW
dc.relation.reference (參考文獻) Banker, R. D., Charnes, A., & Cooper,W.W.(1984),“Some models for technical and scale inefficiencies in data envelopment analysis,”Management Science,30, pp.1078-1092.zh_TW
dc.relation.reference (參考文獻) Bowen, H. R.(1953),“Social responsibilities of the businessman ,”New York:Harper & Row.zh_TW
dc.relation.reference (參考文獻) Carroll, A. B.(1991)“The pyramid of corporate social responsibility:Toward the Moral Management of Organizational Stakeholders,” Business Horizons,34, pp.39-48.zh_TW
dc.relation.reference (參考文獻) Carroll, A. B.(1999),“Corporate social responsibility:Evolution of a definitional construct,”Business and Society,38, pp.268-295.zh_TW
dc.relation.reference (參考文獻) Charnes, A., W. W., Cooper, & E. L., Rhodes(1978),“Measuring the efficiency of decision making units ,”European Journal of Operational Research,2, pp.429-444.zh_TW
dc.relation.reference (參考文獻) Chiang, K.(2008),“A linear formulation of the two-level DEA model,”Omega Journal,36, pp.958-962.zh_TW
dc.relation.reference (參考文獻) Cook, W. D., & L. M., Seiford(2009),“Data envelopment analysis (DEA)–Thirty years on,” European Journal of Operational Research,192, pp.1-17.zh_TW
dc.relation.reference (參考文獻) Davis, K.(1960),“Can business afford to ignore social responsibilities?”California Management Review,2 (3), pp.70-76.zh_TW
dc.relation.reference (參考文獻) zh_TW
dc.relation.reference (參考文獻) Demos, R.(1955),“Business and the good society,”Harvard Business Review,33, pp.33-44.zh_TW
dc.relation.reference (參考文獻) Frederick, W. C.(1960)“The growing concern over business responsibility ,” California Management Review,2, pp.54-61.zh_TW
dc.relation.reference (參考文獻) Goodpaster, K. E.(1983),“The concept of corporate responsibility ,”Harvard Business Review,61, pp.1-22.zh_TW
dc.relation.reference (參考文獻) Kozmetsky, G. & P., Yue.(1998), “ Comparative performance of global semiconductorzh_TW
dc.relation.reference (參考文獻) companies,”Management Science,26(2), pp.153-175.zh_TW
dc.relation.reference (參考文獻) Lavengood, L. G.(1959),“American business and the piety of profits ,”Harvard Business Review,37, pp.47-55.zh_TW
dc.relation.reference (參考文獻) Meng, W., D., Zhang, L., Qi, & W., Liu(2008),“Two-level DEA approaches in research evaluation,”Omega Journal,36, pp.950-957.zh_TW
dc.relation.reference (參考文獻) zh_TW
dc.relation.reference (參考文獻) Peloza, J.(2006),“Using corporate social responsibility as insurance for financial performance,”California Management Review,48, pp.53-72.zh_TW
dc.relation.reference (參考文獻) Poter, M. E., & M. R., Kramer(2002),“The competitive advantage of corporate philanthropy,”Harvard Business Review,80, pp.5-16.zh_TW
dc.relation.reference (參考文獻) Preston, L. E., & J. E. Post(1975),“Private management and public policy:The principle of public responsibility,”Englewood Cliffs,NJ:Prentice Hall.zh_TW
dc.relation.reference (參考文獻) Sen, S., & C. B., Bhattacharya(2001),“Does doing good always lead to doing better?Consumer reactions to corporate social responsibility,”Journal of Marketing Research, 38, pp.225-243.zh_TW
dc.relation.reference (參考文獻) Sen, S., & C. B., Bhattacharya(2004),“Doing better at doing Ggod:When , why , and how consumers respond to corporate social initiatives,”California Management Review,47, pp.9-24.zh_TW
dc.relation.reference (參考文獻) Sethi, S. P.(1975),“Dimensions of corporate social performance an analytical framework,” California Management Review,17, pp.58-64.zh_TW
dc.relation.reference (參考文獻) Sonnenfeld, J.(1982),“Measuring corporate social performance ,”Harvard Business Review, 60, pp.371-375.zh_TW
dc.relation.reference (參考文獻) Stanwick, P. A., & S. D., Stanwick(1998),“The relationship between corporate social performance, and organizational size, financial performance, and environmental performance:An empirical examination,”Journal of Business Ethics,17, pp.195-204.zh_TW
dc.relation.reference (參考文獻) Turban, D. B., & D. W., Greening(1996),“Corporate social performance and organizational attractiveness to prospective employees,”Academy of Management Journal,40, pp.658-672.zh_TW
dc.relation.reference (參考文獻) Wood, D. J.(1991), “Corporate social performance revisited ,”Academy of Management Journal,16, pp.691-718.zh_TW
dc.relation.reference (參考文獻) 中文文獻zh_TW
dc.relation.reference (參考文獻) 周延風、羅文恩與肖文建(2007),「企業社會責任行為與消費者響應—消費者個人特徵和價格信號的調節」,中國工業經濟,第3期,pp.62-69。zh_TW
dc.relation.reference (參考文獻) 林宜諄(2008),《企業社會責任入門手冊》,天下文化。zh_TW
dc.relation.reference (參考文獻) 張石柱、邱雅楓(2004),「經濟附加價值、經營效率與市場績效關聯性之探討-以台灣資訊電子業為例」,2004科技整合管理國際研討會,pp.690-710。zh_TW
dc.relation.reference (參考文獻) 陳耀茂(1999),《多變量解析方法與應用》,五南,pp.160- 200。zh_TW
dc.relation.reference (參考文獻) 黃靖萱、賴建宇、許癸鎣與張玄江(2008),「天下雜誌2008企業公民調查」,天下雜誌,第393期。zh_TW
dc.relation.reference (參考文獻) 梁世安、陳錦裕(2006),「以超效率角度探討台灣汽車零件產業經營績效-以靜態DEA方法之應用」,2006國際經貿與商務管理論壇,pp.84-101。zh_TW
dc.relation.reference (參考文獻) 郭彥秀、黃士滔(2008),「結合灰關聯分析與資料包絡分析法評估鋼鐵業企業績效」,中華民國品質學會第43屆年會暨第13屆全國品質管理研討會。zh_TW
dc.relation.reference (參考文獻) 馮秀鳳(2002),「半導體產業經營效率之研究-資料包絡分析法之應用」,中原大學會計研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 馮燕(2004),「企業型基金會公益資源運用個案研究」,行政院國家科學委員會專題研究計畫成果報告。zh_TW
dc.relation.reference (參考文獻) 鄧家駒(2004),《多變量分析》,華泰,pp.191- 224。zh_TW
dc.relation.reference (參考文獻) 薄喬萍(2005),《績效評估之資料包絡分析法》,五南。zh_TW