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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 2-九月-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。 參考文獻 行政院研究發展考核委員會(2012)，歷年數位機會(落差)調查彙整資料。李明機(2006)，簡析企業社會責任(CSR)之發展趨勢。吳明隆(2007)，SPSS操作與應用 問卷統計分析實務。台北市：五南。沈桂慈(2010)，以消費者－公司認同及品牌信任為中介變數探討企業社會責任對消費者購買意圖的影響：以中華電信為例，國立交通大學經營管理研究所碩士論文。林震岩(2007)，多變量分析：SPSS的操作與應用。台北市：致勝。范瑩鈺(2009)，企業社會責任、企業溝通工具與顧客涉入程度對顧客認同度之影響-以統一超商為例，東吳大學國際經營與貿易學系碩士論文。周詩婕(2010)，消費者之企業社會責任認知與其購買行為之關聯性研究─以大台南地區四所科技大學為例，南台科技大學企管系碩士論文。林怡萱(2011)，企業社會責任表現對消費者知覺及購買意向之影響，國立中山大學公共事務管理研究所碩士論文。高端訓(2012)，企業社會責任對消費者購買意願影響之研究-品牌依附及品牌形象之中介效果，國立臺北大學企業管理學系博士論文。陳漢杰(2005)，涉入、產品屬性的評估與購買意願之相關研究-以銀行消費者購買理財服務為實證，國立成功大學高階管理碩士在職專班碩士論文。陳寬裕、王正華(2010)，論文統計分析實務 SPSS與AMOS的運用。台北市：五南。郭建明(2008)，高科技產品之服務品質、品牌權益與消費者涉入程度的關聯性研究-以TFT-LCD液晶電視為例，靜宜大學管理碩士在職專班碩士論文。張懷予(2009)，企業社會責任與行銷溝通工具、企業特徵對購買態度影響之研究－以食品業為例，東吳大學國際經營與貿易學系碩士論文。經濟部(2011)，全球八大CSR規範，經濟部台灣企業社會責任網站，http://csr.moea.gov.tw/main.aspx。電子行業公民聯盟(2012)，電子產業行為準則EICC4.0。蔡叔瑾(2010)，企業社會責任訊息揭露形式對組織聯想之影響，國立政治大學廣告研究所碩士論文。簡以潔(2010)，以消費者-公司認同為中介變數探討企業社會責任認知與購買意願之關係，國立政治大學企管所碩士論文。魏文欽、蕭志狄(2010)，心理風險、產品知識、知覺品質對消費者購買意願影響之實證研究-探討消費者涉入之干擾效果，Intermational Journal of LISREL，第3期(9月)：31-56。Ahearne, M., Bhattacharya, C. 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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 (作者) 吳慈庭 zh_TW dc.creator (作者) 吳慈庭 zh_TW dc.date (日期) 2012 en_US dc.date.accessioned 2-九月-2013 15:14:48 (UTC+8) - dc.date.available 2-九月-2013 15:14:48 (UTC+8) - dc.date.issued (上傳時間) 2-九月-2013 15:14:48 (UTC+8) - dc.identifier (其他 識別碼) G0100355044 en_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) 100355044 zh_TW dc.description (描述) 101 zh_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 iAbstract 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/#G0100355044 en_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` Perspective en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 行政院研究發展考核委員會(2012)，歷年數位機會(落差)調查彙整資料。李明機(2006)，簡析企業社會責任(CSR)之發展趨勢。吳明隆(2007)，SPSS操作與應用 問卷統計分析實務。台北市：五南。沈桂慈(2010)，以消費者－公司認同及品牌信任為中介變數探討企業社會責任對消費者購買意圖的影響：以中華電信為例，國立交通大學經營管理研究所碩士論文。林震岩(2007)，多變量分析：SPSS的操作與應用。台北市：致勝。范瑩鈺(2009)，企業社會責任、企業溝通工具與顧客涉入程度對顧客認同度之影響-以統一超商為例，東吳大學國際經營與貿易學系碩士論文。周詩婕(2010)，消費者之企業社會責任認知與其購買行為之關聯性研究─以大台南地區四所科技大學為例，南台科技大學企管系碩士論文。林怡萱(2011)，企業社會責任表現對消費者知覺及購買意向之影響，國立中山大學公共事務管理研究所碩士論文。高端訓(2012)，企業社會責任對消費者購買意願影響之研究-品牌依附及品牌形象之中介效果，國立臺北大學企業管理學系博士論文。陳漢杰(2005)，涉入、產品屬性的評估與購買意願之相關研究-以銀行消費者購買理財服務為實證，國立成功大學高階管理碩士在職專班碩士論文。陳寬裕、王正華(2010)，論文統計分析實務 SPSS與AMOS的運用。台北市：五南。郭建明(2008)，高科技產品之服務品質、品牌權益與消費者涉入程度的關聯性研究-以TFT-LCD液晶電視為例，靜宜大學管理碩士在職專班碩士論文。張懷予(2009)，企業社會責任與行銷溝通工具、企業特徵對購買態度影響之研究－以食品業為例，東吳大學國際經營與貿易學系碩士論文。經濟部(2011)，全球八大CSR規範，經濟部台灣企業社會責任網站，http://csr.moea.gov.tw/main.aspx。電子行業公民聯盟(2012)，電子產業行為準則EICC4.0。蔡叔瑾(2010)，企業社會責任訊息揭露形式對組織聯想之影響，國立政治大學廣告研究所碩士論文。簡以潔(2010)，以消費者-公司認同為中介變數探討企業社會責任認知與購買意願之關係，國立政治大學企管所碩士論文。魏文欽、蕭志狄(2010)，心理風險、產品知識、知覺品質對消費者購買意願影響之實證研究-探討消費者涉入之干擾效果，Intermational Journal of LISREL，第3期(9月)：31-56。Ahearne, M., Bhattacharya, C. 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