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題名 CSR策略與企業財務績效之關聯性 — 以台灣ICT產業為例
The Relationship Between CSR Strategy and Corporate Financial Performance－A Case Study of ICT Industries in Taiwan
作者 趙庭翊
貢獻者 黃秉德
趙庭翊
關鍵詞 企業社會責任
回應式CSR
策略性CSR
CSR策略評分模型
財務績效
日期 2012
上傳時間 2-Sep-2013 15:15:00 (UTC+8)
摘要 企業社會責任與財務績效之間的關聯性，學者間一直無法達成一致的共識。本研究檢視過去的文獻發現，即使策略性CSR的觀念已逐漸熟，現有的CSR評比系統大多還是只能針對企業的CSR活動對社會帶來甚麼效益來進行評鑑，卻無法檢視這些活動是單純的回應社會的要求，還是經過策略思考後的行為。而多數CSR與財務相關的研究是以這些CSR評比系統來進行分析，導致獲得的結論不一致。因此本研究之目的在於試圖建構有效的CSR策略評比之研究框架，企盼能對學術界或業界建構CSR策略評比系統有所貢獻。
本研究以Porter之理論為基礎，考量外在社會給予的壓力，發展出兩個維度的「CSR策略評分模型」。之後嘗試以此模型分析台灣ICT產業之上市公司中，CSR報告書依照GRI準則撰寫之46家企業。每間企業經過模型的評分後，都會獲得一個策略型CSR總分和回應式CSR總分，接著將兩個分數與2011年度會計基礎的財務指標進行比較。研究結論如下：
(1)企業若在愈多議題上只停留在回應式CSR，而不朝策略性CSR邁進的話，對單一年度企業財務績效帶來負面影響
(2)策略性CSR會對單一年度企業財務績效帶來正面影響，但存在著最適規模。若將資源分散在過多議題上，則會對財務績效帶來負面影響。
(3)公司所屬產業會是影響單一年度財務績效之關鍵因素
參考文獻 一、中文部分
1.林芝后 (2009)，企業社會責任之策略類型與分析，國立臺灣大學商學研究所未出版碩士論文。
2.翁望回（1986），企業正當性之實證研究－社會責任的觀點，國立政治大學企業管理研究所未出版博士論文。
3.陳美君（2012），2011年第四季平面顯示器產業回顧與展望，工研院IEK-ITIS電子產業組。
4.莫冬立（2006），追求典範－企業社會責任評等系統的發展與應用，證券櫃檯月刊，第122期：62-73。
5.馮燕（2003），企業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。
6.劉昱菁（2009），台灣企業社會責任得獎公司之財務績效探討，國立成功大學財務金融研究所碩士在職專班未出版論文。
7.陳順煜（1989），企業社會責任與財務績效關係之實證研究，大同工學院事業經營研究所未出版碩士論文。

二、英文部分
1.Ackerman, R. W., & Bauer, R. A. (1976). Corporate social responsiveness. Reston, VA: Reston.
2.Adam, A.M. & Shavit, T. (2007). How Can a Ratings-based Method for Assessing Corporate Social Responsibility (CSR) Provide an Incentive to Firms Excluded from Socially Responsible Investment Indices to Invest in CSR? Journal of Business Ethics, 82(4), 899-905.
3.Bowen, H. R. (1953). Social Responsibilities of the Businessman. New York: Harper & Row.
4.Business for Social Responsibility. (2000). Introduction to Corporate Social Responsibility. Retrieved 23 June, (2009), from http://www.khbo.be/~lodew/Cursussen/4eingenieurCL/The%20Global%20Business%20Responsibility%20Resource%20Center.doc.
5.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4(4), 497-505.
6.Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholder. Business Horizons, 34(4), 39-48.
7.CBI (2001). Corporate Governance. London: Confederation of British Industry.
8.Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review, 2(3), 70-76.
9.Davis, K. (1967). Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, 45-50
10.Davis, K., & Blomstrom R. L. (1975). Business and Society: Environment and Responsibility (3rd ed).New York: McGraw Hill.
11.Eells, R., & Walton, C. (1961). Conceptual foundations of business. Homewood, Ill.: RichardD. Irwin.
12.Epstein, E. M. (1987). The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29(3), 99-114.
13.Frederick, W. C. (1960). The growing concern over business responsibility. California Management Review, 2(4), 54-61.
14.Freeman E. R. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
15.Friedman, M. (1962). Capitalism and freedom. University of Chicago press.
16.Friedman, M. (1971). Does business have a social responsibility.Bank Administration, 47, 13-14.
17.Frooman, J. (1997).Social irresponsibility and illegal behavior and shareholder wealth.Business & Society, 36, 221-249.
18.Global Corporate Social Responsibility Policies Project (2003). A Role for the Government – Issues at Hand, Kenan-Flagler Business School of the University of North Carolina, Chapel Hill. Retrieved 20 May, 2009, from http://www.csrpolicies.org/CSRRoleGov/CSR_Issue/csr_issue.html
19.Hay, R. D., Gray E. R. & Gates J. E. (1976). Business and Society. Cincinnati, OH: South-Western Publishing.
20.Hopkins, M. (2003). Planetary Bargain: Corporate Social Responsibility Matters. London, UK: Earthscan Publications.
21.International Business Leaders Forum (IBLF), (2003). IBLF Members. Retrieved 23 May, 2009, from http://www.iblf.org/csr/csrwebassist.nsf/content/g1.html.
22.Johnson, H. L. (1971). Business in Contemporary Society: Framework and Issues. Belmont: Wadsworth.
23.Jones, M. T. (1980). Corporate Social Responsibility Revisited, Redefined. California Management Review, 22(3), 59-67.
24.Joyner, B. E., & Payne, D. (2002). Evocation and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41(4), 297-311
25.Manne, H., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute.
26.Margolis, J., Elfenbein, H. A., & Walsh, J. (2009). Does it pay to be good... and does it matter? A meta-analysis of the relationship between corporate social and financial performance. Working paper, Rochester University.
27.McGuire, J. W. (1963). Business and Society. New York: McGraw Hill.
28.McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21, 603-609.
29.Moskowitz M. (1972). Choosing Socially Responsible Stocks.Business and Society Review, l(1): 71-75
30.Porter, M. E. & Kramer, M. R. (2006). Strategy & Society: The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.
31.Porter, M. E. & Kramer, M. R. (2011). Creating shared value. Harvard business review.
32.Preston L. E. & O’Bannon D. P. (1997). The Corporate Social-Financial Performance Relationship: A Typology and Analysis. Business and Society 36, 419-429
33.Schwartz M. S., & Carroll, A. B. (2003). Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, 13(4), 503-530.
34.Sethi, S. P. (1975). Dimension of corporate social performance: An analytical satisfaction and loyalty judgments. Journal of Academy of Marketing Science, 28(1), 150-167.
35.Sheldon, O. (1923). The Philosophy of Management, London: Routledge.
36.Steiner (1972). GA Social policies for business.California Management Review, 15(2), 17-24.
37.Warhurst, A. & Mitchell, P. (2000). Corporate social responsibility and the case of Summitville Mine. Resources Policy, 26(2), 91-102.
38.WBCSD (2000). Corporate Social Responsibility: Meeting Changing Expectations. Geneva: World Business Council for Sustainable Development.
39.Wood, J. D. (1991). Corporate social performance revised. Academy of Management Review, 16, 691-718.
40.Vance, S. (1975). Are socially responsible firms good investments risks? Management Review, 64(8): 18-24.
41.Waddock, S. A. & Graves, S. B. (1997). The corporate social performance–financial performance link.Strategic and Management Journal, 18, 303-319

三、網路資料
1.天下企業公民網站
http://issue.cw.com.tw/issue/csr/intro2.jsp，擷取日期：2013/04/30
2.經濟部CSR專欄網站
http://csr.moea.gov.tw/articles/articles.aspx，擷取日期：2013/04/30
3.遠見雜誌企業社會責任獎網站
http://www.gvm.com.tw/CSR2012/index.html，擷取日期：2013/04/30
4.企業永續發展協會網站
http://www.bcsd.org.tw/，擷取日期：2013/04/30
描述 碩士
國立政治大學
企業管理研究所
100355056
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100355056
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.author (Authors) 趙庭翊zh_TW
dc.creator (作者) 趙庭翊zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 2-Sep-2013 15:15:00 (UTC+8)-
dc.date.available 2-Sep-2013 15:15:00 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2013 15:15:00 (UTC+8)-
dc.identifier (Other Identifiers) G0100355056en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59220-
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) 100355056zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 企業社會責任與財務績效之間的關聯性，學者間一直無法達成一致的共識。本研究檢視過去的文獻發現，即使策略性CSR的觀念已逐漸熟，現有的CSR評比系統大多還是只能針對企業的CSR活動對社會帶來甚麼效益來進行評鑑，卻無法檢視這些活動是單純的回應社會的要求，還是經過策略思考後的行為。而多數CSR與財務相關的研究是以這些CSR評比系統來進行分析，導致獲得的結論不一致。因此本研究之目的在於試圖建構有效的CSR策略評比之研究框架，企盼能對學術界或業界建構CSR策略評比系統有所貢獻。
本研究以Porter之理論為基礎，考量外在社會給予的壓力，發展出兩個維度的「CSR策略評分模型」。之後嘗試以此模型分析台灣ICT產業之上市公司中，CSR報告書依照GRI準則撰寫之46家企業。每間企業經過模型的評分後，都會獲得一個策略型CSR總分和回應式CSR總分，接著將兩個分數與2011年度會計基礎的財務指標進行比較。研究結論如下：
(1)企業若在愈多議題上只停留在回應式CSR，而不朝策略性CSR邁進的話，對單一年度企業財務績效帶來負面影響
(2)策略性CSR會對單一年度企業財務績效帶來正面影響，但存在著最適規模。若將資源分散在過多議題上，則會對財務績效帶來負面影響。
(3)公司所屬產業會是影響單一年度財務績效之關鍵因素		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 企業社會責任的定義與發展 4
第二節 企業社會責任模型 8
第三節 企業社會責任評比系統 13
第四節 企業社會責任與財務績效之關聯性 20
第五節 小結 23
第三章 研究方法 24
第一節 研究樣本 24
第二節 研究期間和範圍 27
第三節 CSR議題分類 29
第四節 研究模型 33
第五節 研究限制 38
第六節 分析示範 39
第七節 研究假說 42
第四章 實證分析 43
第一節 敘述性統計 43
第二節 相關性分析 44
第三節 迴歸分析 51
第四節 小結 57
第五章 結論與建議 58
第一節 實證結論 58
第二節 後續研究建議 60
參考文獻 61
附錄 65
附錄一、企業CSR策略評比結果 65		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100355056en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 回應式CSRzh_TW
dc.subject (關鍵詞) 策略性CSRzh_TW
dc.subject (關鍵詞) CSR策略評分模型zh_TW
dc.subject (關鍵詞) 財務績效zh_TW
dc.title (題名) CSR策略與企業財務績效之關聯性 — 以台灣ICT產業為例zh_TW
dc.title (題名) The Relationship Between CSR Strategy and Corporate Financial Performance－A Case Study of ICT Industries in Taiwanen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部分
1.林芝后 (2009)，企業社會責任之策略類型與分析，國立臺灣大學商學研究所未出版碩士論文。
2.翁望回（1986），企業正當性之實證研究－社會責任的觀點，國立政治大學企業管理研究所未出版博士論文。
3.陳美君（2012），2011年第四季平面顯示器產業回顧與展望，工研院IEK-ITIS電子產業組。
4.莫冬立（2006），追求典範－企業社會責任評等系統的發展與應用，證券櫃檯月刊，第122期：62-73。
5.馮燕（2003），企業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。
6.劉昱菁（2009），台灣企業社會責任得獎公司之財務績效探討，國立成功大學財務金融研究所碩士在職專班未出版論文。
7.陳順煜（1989），企業社會責任與財務績效關係之實證研究，大同工學院事業經營研究所未出版碩士論文。

二、英文部分
1.Ackerman, R. W., & Bauer, R. A. (1976). Corporate social responsiveness. Reston, VA: Reston.
2.Adam, A.M. & Shavit, T. (2007). How Can a Ratings-based Method for Assessing Corporate Social Responsibility (CSR) Provide an Incentive to Firms Excluded from Socially Responsible Investment Indices to Invest in CSR? Journal of Business Ethics, 82(4), 899-905.
3.Bowen, H. R. (1953). Social Responsibilities of the Businessman. New York: Harper & Row.
4.Business for Social Responsibility. (2000). Introduction to Corporate Social Responsibility. Retrieved 23 June, (2009), from http://www.khbo.be/~lodew/Cursussen/4eingenieurCL/The%20Global%20Business%20Responsibility%20Resource%20Center.doc.
5.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate social performance. Academy of Management Review, 4(4), 497-505.
6.Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholder. Business Horizons, 34(4), 39-48.
7.CBI (2001). Corporate Governance. London: Confederation of British Industry.
8.Davis, K. (1960). Can business afford to ignore social responsibilities? California Management Review, 2(3), 70-76.
9.Davis, K. (1967). Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, 45-50
10.Davis, K., & Blomstrom R. L. (1975). Business and Society: Environment and Responsibility (3rd ed).New York: McGraw Hill.
11.Eells, R., & Walton, C. (1961). Conceptual foundations of business. Homewood, Ill.: RichardD. Irwin.
12.Epstein, E. M. (1987). The corporate social policy process: Beyond business ethics, corporate social responsibility, and corporate social responsiveness. California Management Review, 29(3), 99-114.
13.Frederick, W. C. (1960). The growing concern over business responsibility. California Management Review, 2(4), 54-61.
14.Freeman E. R. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
15.Friedman, M. (1962). Capitalism and freedom. University of Chicago press.
16.Friedman, M. (1971). Does business have a social responsibility.Bank Administration, 47, 13-14.
17.Frooman, J. (1997).Social irresponsibility and illegal behavior and shareholder wealth.Business & Society, 36, 221-249.
18.Global Corporate Social Responsibility Policies Project (2003). A Role for the Government – Issues at Hand, Kenan-Flagler Business School of the University of North Carolina, Chapel Hill. Retrieved 20 May, 2009, from http://www.csrpolicies.org/CSRRoleGov/CSR_Issue/csr_issue.html
19.Hay, R. D., Gray E. R. & Gates J. E. (1976). Business and Society. Cincinnati, OH: South-Western Publishing.
20.Hopkins, M. (2003). Planetary Bargain: Corporate Social Responsibility Matters. London, UK: Earthscan Publications.
21.International Business Leaders Forum (IBLF), (2003). IBLF Members. Retrieved 23 May, 2009, from http://www.iblf.org/csr/csrwebassist.nsf/content/g1.html.
22.Johnson, H. L. (1971). Business in Contemporary Society: Framework and Issues. Belmont: Wadsworth.
23.Jones, M. T. (1980). Corporate Social Responsibility Revisited, Redefined. California Management Review, 22(3), 59-67.
24.Joyner, B. E., & Payne, D. (2002). Evocation and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41(4), 297-311
25.Manne, H., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute.
26.Margolis, J., Elfenbein, H. A., & Walsh, J. (2009). Does it pay to be good... and does it matter? A meta-analysis of the relationship between corporate social and financial performance. Working paper, Rochester University.
27.McGuire, J. W. (1963). Business and Society. New York: McGraw Hill.
28.McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21, 603-609.
29.Moskowitz M. (1972). Choosing Socially Responsible Stocks.Business and Society Review, l(1): 71-75
30.Porter, M. E. & Kramer, M. R. (2006). Strategy & Society: The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.
31.Porter, M. E. & Kramer, M. R. (2011). Creating shared value. Harvard business review.
32.Preston L. E. & O’Bannon D. P. (1997). The Corporate Social-Financial Performance Relationship: A Typology and Analysis. Business and Society 36, 419-429
33.Schwartz M. S., & Carroll, A. B. (2003). Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, 13(4), 503-530.
34.Sethi, S. P. (1975). Dimension of corporate social performance: An analytical satisfaction and loyalty judgments. Journal of Academy of Marketing Science, 28(1), 150-167.
35.Sheldon, O. (1923). The Philosophy of Management, London: Routledge.
36.Steiner (1972). GA Social policies for business.California Management Review, 15(2), 17-24.
37.Warhurst, A. & Mitchell, P. (2000). Corporate social responsibility and the case of Summitville Mine. Resources Policy, 26(2), 91-102.
38.WBCSD (2000). Corporate Social Responsibility: Meeting Changing Expectations. Geneva: World Business Council for Sustainable Development.
39.Wood, J. D. (1991). Corporate social performance revised. Academy of Management Review, 16, 691-718.
40.Vance, S. (1975). Are socially responsible firms good investments risks? Management Review, 64(8): 18-24.
41.Waddock, S. A. & Graves, S. B. (1997). The corporate social performance–financial performance link.Strategic and Management Journal, 18, 303-319

三、網路資料
1.天下企業公民網站
http://issue.cw.com.tw/issue/csr/intro2.jsp，擷取日期：2013/04/30
2.經濟部CSR專欄網站
http://csr.moea.gov.tw/articles/articles.aspx，擷取日期：2013/04/30
3.遠見雜誌企業社會責任獎網站
http://www.gvm.com.tw/CSR2012/index.html，擷取日期：2013/04/30
4.企業永續發展協會網站
http://www.bcsd.org.tw/，擷取日期：2013/04/30		zh_TW