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系統識別號 U0026-2601201522113000
論文名稱(中文) 企業社會責任與公司價值的關係—消費者意識的角色
論文名稱(英文) Corporate Social Responsibility and Firm Value – The Role of Customer Awareness
校院名稱 成功大學
系所名稱(中) 國際經營管理研究所碩士在職專班
系所名稱(英) Institute of International Management (IIMBA--Master)(on the job class)
學年度 103
學期 1
出版年 104
研究生(中文) 湯子立
研究生(英文) Tzu-Li Ton
學號 R87011362
學位類別 碩士
語文別 中文
論文頁數 51頁
口試委員 指導教授-黃華瑋
口試委員-林囿成
口試委員-周庭楷
中文關鍵字 企業社會責任  利益關係人  廣告強度  消費者意識 
英文關鍵字 corporate social responsibility  firm value  customer awareness 
學科別分類
中文摘要 企業社會責任(Corporate Social Responsibility;CSR)為近年來不論是學界或是實務上重視的議題之一;一方面顯示了永續經營的願景,另一方面,也關係著社會大眾對於企業的形象觀感。現今網路、媒體及科技發展日新月異,企業往往藉由廣告增加企業社會責任正面形象,取得消費者的認同感,以達成企業經營的目的。有鑑於此,本研究欲從實證的角度探討消費者意識在企業社會責任與企業價值的增減中扮演的角色,藉由分析2007至2013年平均約700家上市櫃企業所屬之4,794筆年度資料,以廣告支出來評價消費者意識,研究結果顯示了企業社會責任和企業價值與消費者意識是正相關的,若企業的消費者意識不足,其間的關係則可能是負相關或不顯著;另外,也發現在台灣地區,若企業致力於社會責任形象,參與如天下雜誌企業公民等活動,並不能更提升其企業價值,這個與CSR作為是否能增加企業價值的觀察是一致的。
結論是,在某些情形下企業經營者可以藉由產品廣告來提升消費者意識,增加企業價值及社會責任指數;其次,利害關係人中,消費者的地位是重要的,因為可以藉由產品廣告影響消費者習慣或認同感,進而影響企業價值及企業社會責任;但若企業策略性的單以廣告行銷其社會責任作為時,與企業價值呈負相關,或許意味著刻意行銷企業社會責任形象只是增加企業經營成本,其正向效果遠不及所付出的成本。
英文摘要 Corporate Social Responsibility (CSR) is one of important issues recently, it not only represents a vision of firm’s owner, but also relates to image of people to enterprises. The web, media and type of advertisement were advanced today, it gives the firms a way to increase their positive image of their CSR action. Therefore, we examine the impact of advertising of corporate social performance on firm value. Our findings are as follows. First, corporate social responsibility (CSR) and firm value are positively related for firm value with high customer awareness, as proxied by advertising expenditures. Advertising about products social activities will trigger a negative evaluation by shareholders as financial cost. However, rather interestingly, the effect of firm value on the CSR–value relation is significant for firms with a hardworking on CSR reputation. This evidence is consistent with the view that CSR activities can add value to the firm but only under certain conditions.
論文目次 口試委員審定書.................................................i
論文摘要......................................................ii
誌謝..........................................................vi
目錄.........................................................vii
圖目錄........................................................ix
表目錄.........................................................x
第一章緒論.................................................... 1
第一節研究背景.............................................. 1
第二節研究動機與目的........................................ 3
第三節研究方法.............................................. 4
第四節研究流程.............................................. 5
第五節研究貢獻..... ........................................ 6
第二章文獻回顧................................................ 7
第一節企業社會責任.......................................... 7
第二節公司社會責任與企業價值的關係.......................... 12
第三節消費者意識與廣告強度.................................. 13
第三章研究設計................................................ 18
第一節研究假說之建立........................................ 18
第二節樣本選取與資料蒐集.................................... 20
第三節變數定義與衡量........................................ 21
第四節實證之設計與模型...................................... 31
第四章實證結果與分析...........................................32
第一節基本統計量分析.........................................32
第二節多元迴歸分析...........................................37
第五章研究結論................................................ 40
第一節結論.................................................. 40
第二節研究限制.............................................. 41
第三節後續研究建議.......................................... 41
參考文獻...................................................... 42
附錄資料...................................................... 47
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網路資料
產業永續發展整合資訊網 http://proj.moeaidb.gov.tw/isdn/
CSR天下企業公民 http://topic.cw.com.tw/csr/
EUCAM Report http://www.eucentralasia.eu/
中華民國永續發展協會網站http://www.bcsd.org.tw/
國家永續發展會議網頁 http://60.248.4.115/NCSD/category/ ptlist_114863.htm
維基百科(Wikipedia)網站http://zh.wikipedia.org/wiki/

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