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題名 從消費者角度探討企業社會責任揭露之有效性
The Effectiveness of the Disclosure of Corporate Social Responsibility: The Consumers` Perspective
作者 吳慈庭
貢獻者 黃秉德
吳慈庭
關鍵詞 企業社會責任
揭露
有效性
電腦品牌公司
日期 2012
上傳時間 2-Sep-2013 15:14:48 (UTC+8)
摘要 隨著社會責任的浪潮，企業經營被期待擔負起更多責任，加上消費者意識抬頭，對於企業社會責任資訊的需求與日俱增，企業在此課題上面臨更多的壓力與挑戰。台灣電腦品牌公司秉著過去身為國外大廠的代工廠，涉足企業社會責任的時間甚早，發展至今在企業社會責任報告書揭露上已邁入第九個年頭。然在揭露內容決定上仍以公司自身為主，故本研究透過消費者角度，深入了解其對電腦品牌公司揭露之社會責任資訊的看法與後續的連帶行為影響。

本研究透過問卷方式進行調查，共回收307份有效問卷，並經過變異數分析、迴歸分析等得出以下研究結論：
1. 採用Carroll(1979)對企業社會責任的四大分類，消費者對經濟、法律、倫理、慈善責任的辨認率達74%，且對於四類議題所產生的認知存在顯著差異，消費者對於倫理責任的認知顯著高於經濟與法律責任。
2. 資訊屬性會干擾消費者對於不同議題的企業社會責任認知，在四大議題中，消費者對於有做企業社會責任之企業，其企業社會責任認知較未做到企業社會責任之企業來得高。
3. 消費者對資訊內容的信任度會干擾消費者對不同議題的企業社會責任認知，對於倫理與慈善議題資訊信任程度高的消費者，其企業社會責任認知高於信任程度低的消費者。
4. 消費者的企業社會責任認知與消費者-公司認同呈正向關係，當消費者的企業社會責任認知越高，消費者會自覺與公司產生強烈的一致性連結，對公司的認同程度越高。
5. 消費者-公司認同為企業社會責任認知與購買意願之部分中介因子，亦即，消費者的企業社會責任認知與購買意願的直接效果存在，但亦會透過消費者-公司認同的中介效果而對購買意願產生影響。
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描述 碩士
國立政治大學
企業管理研究所
100355044
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100355044
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.author (Authors) 吳慈庭zh_TW
dc.creator (作者) 吳慈庭zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 2-Sep-2013 15:14:48 (UTC+8)-
dc.date.available 2-Sep-2013 15:14:48 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2013 15:14:48 (UTC+8)-
dc.identifier (Other Identifiers) G0100355044en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59218-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所zh_TW
dc.description (描述) 100355044zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 隨著社會責任的浪潮，企業經營被期待擔負起更多責任，加上消費者意識抬頭，對於企業社會責任資訊的需求與日俱增，企業在此課題上面臨更多的壓力與挑戰。台灣電腦品牌公司秉著過去身為國外大廠的代工廠，涉足企業社會責任的時間甚早，發展至今在企業社會責任報告書揭露上已邁入第九個年頭。然在揭露內容決定上仍以公司自身為主，故本研究透過消費者角度，深入了解其對電腦品牌公司揭露之社會責任資訊的看法與後續的連帶行為影響。

本研究透過問卷方式進行調查，共回收307份有效問卷，並經過變異數分析、迴歸分析等得出以下研究結論：
1. 採用Carroll(1979)對企業社會責任的四大分類，消費者對經濟、法律、倫理、慈善責任的辨認率達74%，且對於四類議題所產生的認知存在顯著差異，消費者對於倫理責任的認知顯著高於經濟與法律責任。
2. 資訊屬性會干擾消費者對於不同議題的企業社會責任認知，在四大議題中，消費者對於有做企業社會責任之企業，其企業社會責任認知較未做到企業社會責任之企業來得高。
3. 消費者對資訊內容的信任度會干擾消費者對不同議題的企業社會責任認知，對於倫理與慈善議題資訊信任程度高的消費者，其企業社會責任認知高於信任程度低的消費者。
4. 消費者的企業社會責任認知與消費者-公司認同呈正向關係，當消費者的企業社會責任認知越高，消費者會自覺與公司產生強烈的一致性連結，對公司的認同程度越高。
5. 消費者-公司認同為企業社會責任認知與購買意願之部分中介因子，亦即，消費者的企業社會責任認知與購買意願的直接效果存在，但亦會透過消費者-公司認同的中介效果而對購買意願產生影響。		zh_TW
dc.description.tableofcontents 摘要 i
Abstract ii
謝辭 iv
目錄 v
表目錄 viii
圖目錄 x
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究流程 3
第二章 文獻探討 4
第一節 企業社會責任演進與範疇 4
壹、 企業社會責任演進 4
貳、 企業社會責任範疇 6
第二節 企業社會責任揭露與溝通 9
壹、 企業社會責任揭露規範 10
貳、 企業社會責任溝通 14
第三節 消費者對企業社會責任之認知 18
第四節 消費者-公司認同 19
第五節 購買意願 22
第六節 消費者對企業社會責任議題的重視 24
第七節 消費者涉入 24
第八節 研究變數間之關聯 28
壹、 企業社會責任議題與企業社會責任認知 28
貳、 企業社會責任資訊屬性與企業社會責任認知 28
參、 對資訊內容的信任與企業社會責任認知 29
肆、 企業社會責任認知、消費者-公司認同與購買意願 29
伍、 對議題的重視、企業社會責任認知與消費者-公司認同 30
陸、 消費者涉入、消費者-公司認同與購買意願 30
第三章 研究方法與架構 32
第一節 研究架構 32
第二節 研究工具 33
壹、 實驗設計 33
貳、 研究變數操作型定義與問項設計 37
第三節 研究對象與資料蒐集方法 42
第四節 預試問卷信效度分析 42
壹、 信度分析 43
貳、 效度分析 47
第五節 資料分析工具與統計方法 47
壹、 敘述性統計分析 47
貳、 變異數分析 47
參、 迴歸分析 48
肆、 信度分析 48
第四章 研究結果與分析 49
第一節 問卷回收情況及樣本結構 49
第二節 敘述統計及信度分析 51
壹、 敘述統計 51
貳、 信度分析 58
第三節 研究假說檢驗 59
第五章 結論與建議 70
第一節 研究結論 70
第二節 研究貢獻 72
第三節 管理意涵與建議 72
第四節 研究限制 74
第五節 未來研究建議 75
參考文獻 76
附錄一 經濟議題正向情境問卷(A) 87
附錄二 經濟議題負向情境問卷(B) 90
附錄三 法律議題正向情境問卷(C) 93
附錄四 法律議題負向情境問卷(D) 96
附錄五 倫理議題正向情境問卷(E) 99
附錄六 倫理議題負向情境問卷(F) 102
附錄七 慈善議題正向情境問卷(G) 105
附錄八 慈善議題負向情境問卷(H) 108		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100355044en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 揭露zh_TW
dc.subject (關鍵詞) 有效性zh_TW
dc.subject (關鍵詞) 電腦品牌公司zh_TW
dc.title (題名) 從消費者角度探討企業社會責任揭露之有效性zh_TW
dc.title (題名) The Effectiveness of the Disclosure of Corporate Social Responsibility: The Consumers` Perspectiveen_US
dc.type (資料類型) thesisen
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