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論文名稱(中文) 透過重大性議題鑑別探討企業社會責任與永續經營 -以和運租車為例
論文名稱(英文) A Study of Corporate Social Responsibility and Sustainable Management through Identification of Material Issues - the Case of Hotai Leasing Corporation
校院名稱 成功大學
系所名稱(中) 高階管理碩士在職專班(EMBA)
系所名稱(英) Executive Master of Business Administration (EMBA)
學年度 108
學期 2
出版年 109
研究生(中文) 施建和
研究生(英文) Jian-He Shi
電子信箱 sw112b@gmail.com
學號 R07064385
學位類別 碩士
語文別 中文
論文頁數 50頁
口試委員 指導教授-顏盟峰
口試委員-王澤世
口試委員-周廷楷
中文關鍵字 企業社會責任  利害關係人  重大性議題鑑別  永續價值矩陣 
英文關鍵字 corporate social responsibility  stakeholders  identification of material issues  sustainable value matrix 
學科別分類
中文摘要 本研究想要透過重大性議題之鑑別,瞭解個案公司需要面對的企業社會責任議題,藉由分析利害關係人對於公司治理面、經濟面、社會面及環境面重大性議題的重視程度,幫助企業擴大優勢、補強弱勢,讓個案公司成為符合利害關係人所期待的公司,並能永續發展。本研究對象以四種個案公司的利害關係人為主體,並由企業高層選出四個層面、二十一項永續議題,再以網路問卷調查各項議題的關注程度。分析問卷後,與企業高層討論,探討每項重大性議題應該如何因應,才能同時達到企業永續經營且盡到企業社會責任。最終獲得以下結論:
1.在四個層面議題中利害關係人最關心公司治理層面與經濟面的議題。
2.利害關係人最關心公司治理層面的永續議題。
3.公司成長與獲利能力和顧客關係管理為經濟面最被利害關係人所關注的議題。
4.在環境面最受利害關係人關注的議題為綠化產業鏈;社會面則是CSR企業責任形象。
英文摘要 This study hopes to find out the corporate social responsibility issues that individual companies need to face by understanding Material Social Issues. Analyze the importance that stakeholders place on material issues in corporate governance, economics, society, and the environment to help companies expand their strengths and strengthen their weaknesses. Make the case company become a company that meets the expectations of stakeholders and can continue to develop. This research object is based on 4 kinds of stakeholders, and the senior management of the company selects 4 levels and 21 sustainable issues, and then uses the online questionnaire to investigate the degree of concern of each issue. A total of 55 questionnaires were collected. After analyzing the questionnaire, discuss with the senior management of the enterprise and discuss how each material issue should be addressed in order to achieve sustainable corporate management and fulfill corporate social responsibility. The following conclusions were finally reached:
1.Among the four levels of issues, stakeholders are most concerned about corporate governance and economic issues.
2.Stakeholders are most concerned about corporate sustainability at the corporate governance level.
3.Company growth, profitability and customer relationship management are the most economically concerned issues for stakeholders.
4.On the environmental side, the issue that most concerns stakeholders is the greening of the industrial chain, on the social side, it is the image of CSR corporate responsibility.
論文目次 目 錄
摘 要 I
Extended Abstract II
誌 謝 VII
目 錄 VIII
表 目 錄 X
圖 目 錄 XI
第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 3
第三節 研究對象與流程 4
第四節 論文架構 5
第二章 文獻探討 6
第一節 企業社會責任起源與概念 6
第二節 企業社會責任報告書的重要性 9
第三節 重大性議題鑑別重要性 10
第四節 重大性議題對租賃業的影響 13
第五節 文獻探討對本研究的含意 14
第三章 研究方法 15
第一節 質性分析與量化分析 15
第二節 個案研究方法 18
第三節 資料蒐集 21
第四章 結果分析與討論 23
第一節 國內租賃業之分析 23
第二節 個案公司介紹 25
第三節 個案公司重大性議題分析 28
第四節 重大性議題回應與永續價值創造 34
第五章 結論與建議 42
第一節 研究結論 42
第二節 管理意涵 43
第三節 研究建議 44
參考文獻 45
附錄:研究問卷 48
參考文獻 一、中文文獻
1.林金定、嚴嘉楓與陳美花(2005),質性研究方法:訪談模式與實施步驟分析,身心障礙研究季刊,第3卷第2期,頁122-136。
2.林柏維(2009),策略性企業社會責任之決策評估模式,國立臺北科技大學環境工程與管理研究所碩士論文。
3.洪雪卿、陳薇如與傅雁鈴(2013),影響企業社會責任績效之重要因素為何, 商管科技季刊,第14卷第4期,頁405-441。
4.章瑋傑與郭弘卿(2019),企業社會責任報告書編製原因,認證與否及認證類型與股價反應之關聯性,評價學報,第13期,頁17-58。
5.陳宣亦(2018),企業社會責任報告書對利害關係人行為之影響,淡江大學會計學系碩士班論文。
6.劉美纓、丁碧慧與朱奐聿(2014),企業社會責任與公司治理、公司績效之關連性研究,台北:科際整合管理研討會。
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二、英文文獻
1.Beaudoin, C. A., Cianci, A. M., Hannah, S. T., & Tsakumis, G. T. (2019). Bolstering Managers’ Resistance to Temptation via the Firm’s Commitment to Corporate social Responsibility. Journal of Business Ethics, 157(2), 303-318.
2.Carroll, A. B. (1999). Corporate Social Responsibility: Evolution of A Definitional Construct. Business and Society, 38(3), 268-295.
3.Chilembwe, J. M. (2015). Airlines, Travel Agencies, Tour Operators, Car Rentals Corporate Social Responsibility Practices in Malawi. Scholedge International Journal of Management & Development, 2(7), 24-38.
4.Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of management Review, 20(1), 65-91.
5.Eccles, R. G., & Krzus, M. P. (2014). The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. New Jersey: John Wiley & Sons.
6.Hay, R., & Gray, E. (1974). Social Responsibilities of Business Managers. Academy of Management Journal, 17(1), 135-143.
7.Khanaghah, J. B., Sadeghi, H. A., & Ghadakforoushan, M. (2019). Investigating the Interactive Effect of Corporate Governance and Corporate Social Responsibility on the Firm Value in the Tehran Stock Exchange. Iranian Journal of Management Studies, 12(3), 425-450.
8.Knoepfel, I. (2001). Dow Jones sustainability group index: a global benchmark for corporate sustainability. Corporate Environmental Strategy, 8(1), 6-15.
9.Maqbool, S. (2019). Does corporate social responsibility lead to superior financial performance? Evidence from BSE 100 index. Decision, 46(3), 219-231.
10.Moser, F., Jakl, T., Joas, R., & Dondi, F. (2014). Chemical Leasing Business Models and Corporate Social Responsibility. Environmental Science and Pollution Research International, 21, 12445-12456.
11.Naughton, J. P., Wang, C., & Yeung, I. (2019). Investor Sentiment for Corporate Social Performance. The Accounting Review, 94(4), 401-420.
12.Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: an Australian study. Meditari Accountancy Research, 24(2), 182-210.
13.Searcy, C., & Elkhawas, D. (2012). Corporate sustainability ratings: an investigation into how corporations use the Dow Jones Sustainability Index. Journal of Cleaner Production, 35, 79-92.
14.Servaes, H., & Tamayo, A. (2013). The impact of corporate social responsibility on firm value: The role of customer awareness. Management Science 59(5), 1045-1061.
15.Watts, P., & Holme, R. (1999). Corporate Social Responsibility: Meeting Changing Expectations. Geneva: World Business Council for Sustainable Development.
16.Werther, Jr. W. B., & Chandler, D. (2006). Strategic Corporate Social Responsibility: Stakeholders in a Global Environment. London: Sage Publications.
17.Whitehead, J. (2017). Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy. Business Strategy and the Environment, 26(3), 399-412.
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