Responsive image
博碩士論文 etd-0906115-002653 詳細資訊
Title page for etd-0906115-002653
論文名稱
Title
中國家族企業企業社會責任的現況與展望:利害關係人論點之分析
The Prospect and Current Status of the Corporate Social Responsibility in China’s Family Businesses: Reflection from Stakeholder Theory
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
108
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2015-09-18
繳交日期
Date of Submission
2015-10-08
關鍵字
Keywords
企業社會責任、新興國家的國際企業、利害關係人、中國家族企業
CSR, Stakeholder Theory, Emerging Multinational Companies, Corporate Social Responsibility, Chinese Family Business
統計
Statistics
本論文已被瀏覽 5861 次,被下載 739
The thesis/dissertation has been browsed 5861 times, has been downloaded 739 times.
中文摘要
通過「中國企業社會責任報告白皮書2011」可知越來越多的企業已經認識到了通過發佈企業社會責任報告等手段與利害關係人溝通的重要性。調查顯示,還有很多企業將社會責任報告作為改進內部流程和管理的有效工具。儘管如此,對於中國的大多數企業,尤其是中小企業而言,寫出一份高質量的企業社會責任報告仍是巨大的挑戰。
同時,現今越來越多的中國企業積極加入到了國際市場的競爭之中,這些企業作為新興國家的國際企業,在進入到國際市場的過程中,可能會碰到國際購併,進入已開發國家的市場,或者與其他國家的國際企業進行合作等各種情況。在企業缺少對於國際市場瞭解的情況下,通過執行已開發國家普遍關注的企業社會責任,可以讓自身對於國際市場與大型國際企業獲得更多的瞭解,同時也能幫助中國的企業在進入國際市場的過程中獲得更多的認可與正當性。
本研究藉由利害關係人理論,透過中國國內6家家族企業的企業社會責任報告書,對比 「世界500強」企業中相同產業排名第一的企業,研究其中的利害關係人參與議題與報告書中體現出的差距,尋求可以令中國家族企業社會責任執行與報告更加完善的方法,為中國的企業在進入國際市場的過程中,如何通過執行企業社會責任,獲取國際市場更多的認同,提供可能的學習方向。
Abstract
The publication of China Corporate Social Responsibility (CSR) White Paper 2011 demonstrates that more and more enterprises in China have recognized the importance of corporate social responsibility in achieving competitive advantage and searching legitimacy. Previous studies also illustrate that CSR report is a strategic tool to improve the enterprise’s internal management and increase the external legitimacy, especially for those emerging multinational companies, such as the family businesses in China. This paper ties to utilize the comparative studies to look deeply the CSR differences between the family businesses in China and those Global 500 companies from the stakeholder theory viewpoint.
By comparing the CSR differences of 6 family businesses in China and those Global 500 companies in the same industry, this study found the gap as well as the improvement directions for those family businesses in China from the stakeholder viewpoint. Specifically, this study found that the family businesses in China have to improve their CSR reports to react the distinctive stakeholders’ requirements, to normalize their CSR report formation to fit the international standard, and to lower their preferences on governmental requirement in order to enter the international markets smoothly.
This study aims to search the strategic and the policy ways to improve the CSR quality in family businesses in China and proposes the future direction in how to improve CSR performance as these family businesses in China entering the international markets. The findings in this study will provide referable values in addressing the CSR issues in emerging markets.
目次 Table of Contents
第一章 緒論+1
第一節 研究背景與契機+1
第二節 研究目的+6
第三節 研究重要性+8
第四節 研究流程+11
第二章 文獻探討+12
第一節 中國家族企業的發展與特殊性+12
第二節 新興國家的國際企業+17
第三節 企業社會責任定義+20
第四節 國際企業社會責任準則與報告綱領+32
第五節 利害關係人理論 42
第六節 企業社會責任在中國的發展現狀+44
第七節 研究架構 +46
第三章 研究方法+47
第一節 研究方法 +47
第二節 個案選擇+50
第三節 個案介紹 +52
第四章 個案分析與研究結果+58
第一節 基本情況比對結果+58
第二節 CSR執行與報告情況對比+59
第五章 結論與建議+73
第一節 研究結論 +73
第二節 理論與實務意涵+80
第三節 研究限制與未來方向+83
參考文獻+85
英文部份+85
中文部份+94
網路資料+96
參考文獻 References
英文部份
1.A. A.Berle, Jr.. (1932). For Whom Corporate Managers Are Trustees: A Note, 45 HARV. L. REV. 1365.
2.Archie B. Carroll. (1999). Corporate social responsibility evolution of a definitional construct. Business and Society, 38(3): 268-295.
3.Archie B. Carroll. (1999). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, July-August, 39-48.
4.Archie B. Carroll. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review. Academy of Management, 4(4): 497 – 505.
5.Aulakh P. S. (2007). Emerging multinationals from developing economies: motivations, paths and performance. Journal of International Management, 13(3): 235–240.
6.Alfred D. Chandler, Jr. (1977). The Visible Hand : The Managerial Revolution in American Business. Harvard Univ Pr.
7.Azapagic, A. (2003). Systems approach to corporate sustainability, a general management framework. Process Safety and Environmental Protection, 81: 303-316.
8.Ackerman R.W., Bauer R.A. (1976). Corporate social responsiveness. Reston, VA: Reston.
9.AccountAbility. (2008). AA1000 AccountAbility Principles Standard 2008. London. UK.
10.Burritt, R. L., Herzig, C., Tadeo, B. D. (2009). Environmental management accounting for cleaner production: the case of a Philippine rice mill. Journal of Cleaner Production, 17: 431–439.
11.Bhaumik, Sumon Kumar; Driffield, Nigel; Pal, Sarmistha. (2010). Does ownership structure of emerging-market firms affect their outward FDI? The case of the Indian automotive and pharmaceutical sectors. Journal of International Business Studies, 41(3), 437-450.
12.Buchholz, R.A. (1989). Business ethics: Englewood Cliffs. NJ: prentics-Hall.
13.Ball, R., P. Brown. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2): 159-78.
14.Brown, H. S., Jong, M. Levy, D. L. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17: 571–580.
15.Beaver, W. H. (1998). Financial Reporting: An Accounting Revolution, 3rd Edition. Englewood Cliffs, N.J. Prentice Hall.
16.Clarkson M. E. (1994). A risk based model of stakeholder theory. Proceedings of the Second Toronto Conference on Stakeholder Theory. Toronto: Centre for the Corporate Social Perforance and Ethics. University of Toronto.
17.Clarkson M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20: 92–117.
18.Committee for Economic Development. (1971). Social Responsibilities of Business Corporations. New York: CED.
19.Donna J. Wood. (1991). Social Issues in Management: Theory and Research in Corporate Social Performance. Journal of Management, 17(2): 383-406.
20.Diane L. Swanson. (1999). Toward an integrative theory of business and society: a research strategy for corporate social performance. The Academy of Management Review, July, 24(3): 506.
21.Donaldson, T., Preston, L.E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20: 65-91.
22.Downey, P. R. (2002). The essential stakeholder dialogue. Corporate Social Responsibility and Environmental Management, 9: 37–45.
23.Drucker P. F. (1954). The practice of management. New York: Harper & Row.
24.Drucker P.F. (1984). The new meaning of corporate social responsibility. California Management Review, 26: 53-63.
25.E. Merrick Dodd, Jr. (1932). For Whom Are Corporate Managers Trustees?. Harvard Law Review, 45(7), 1145-1163.
26.Eells R., Walton C. (1961). Conceptual Foundations of Business. Richard D. Irwin Inc., Homewood.
27.Eells R. (1956). Corporate giving in a free society. New York.
28.Eells R., Walton C. (1974). Conceptual foundations of business(3th ed.). Burr Ridge, IL:Irwin.
29.Eibert, H,. Parket, I.R. (1973). The current status of corporate social responsibility. Business Horizons, 16: 5-14.
30.Edith Tilton Penrose. (1959). The Theory of the Growth of the Firm. Oxford: Blackwell.
31.Frederick, W.C. (1986). Toward CSR3: Why ethical analysis is indispensable and unavoidable in corporate affairs. California Management Review, 28(2): 126-141.
32.Frederick. (1960). A history of philosophy: Volume IV: Descartes to Leibniz. New York: Doubleday.
33.Frederick. (1960). The growing concern over business responsibility. California Management Review, 2: 54-61.
34.Freeman R.E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
35.Friedman, M. (1962). Capitalism and Freedom Chicago: University of Chicago press.
36.Fitch H.G. (1976). Achieving corporate social responsibility. Academy of Management Review, 1: 38-46.
37.Griffin Jennifer J, Mahon John F. (1997). The corporate social performance and corporate financial performance debate: Twenty-Five Years of Incomparable Research. Business and Society, 36(1): 5-32
38.Gersick Kelin E., Davis. John A., Hampton. Marion McCollom, Lansberg. Ivan. (1997). Generation to Generation: Life Cycles of the Family Business.
39.Global Reporting Initiative, (2008). A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector, Boston, MA.
40.Garry D. Bruton, David Ahlstrom, Johnny C. C. WAN. (2003). Turnaround in east Asian firms: evidence from ethnic overseas chinese communities. Strategic Management Journal, 24: 519-540.
41.Herman, E.S. (1981). Corporate control, corporate power. Cambridge, England: Cambridge University Press.
42.Howard Rothmann Bowen. (1953). Social Responsibilities of the Businessman. New York: Harper & Brothers.
43.Handler W. (1989). Methodological issues and considerations in studying family businesses. Family Business Review, 2 (3): 257–276.
44.Heald M. (1970). The Social responsibility of business: Company and community 1900~1960. Cleveland, OH: Case Western Reserve University Press.
45.Johnson H.L. (1971). Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth.
46.Jensen, M.C., Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics: 305-360.
47.James Weber and Kathryn A. Marley. (2012). In Search of Stakeholder Salience : Exploring Corporate Social and Sustainability Reports. Business and Society, 51(4):626–649.
48.Joseph William McGuire. (1963). Business and Society. Mcgraw-Hill Book Company, New York.
49.KPMG International (2008). Report of the GRI Readers’ Choice survey, MC Amstelveen, Netherland.
50.Keith Davis. (1960). Can Business Afoford to Ignore its Social Responsibility?. California Management Review, 2(3): 70-76.
51.Keith Davis. (1967). Understanding the social responsibility puzzle: What does the businessman owe to society?. Business Horizons, 10: 45-60.
52.Keith Davis. (1973). The case for and against businessman assumption of social responsibility. Academy of Management Journal, 16:312-322.
53.Keith Davis, Robert L. Blomstrom. (1975). Business and Society: Environment and Responsibility. McGraw-Hill Book Company.
54.Liu, C. S., D. A. Ziebart. (1999). Anomalous Security Price Behavior Following Management Earnings Forecasts. Journal of Empirical Finance, 6(4): 405-429.
55.Liu, X., Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, .17: 593–600.
56.Liu X, Buck TW, Shu C. (2005). Chinese Economic Development, the Next Stage: Outward FDI?. International Business Review, 14(1):97-115.
57.Luo Y.D, Tung R. L. (2007). International expansion of emerging market enterprises: a springboard perspective. Journal of International Business Studies, 38: 481-498.
58.Mallott, M.J. (1990). Mapping stakeholder patterns. Paper presented at the meeting of the Academy of Management, San Francisco.
59.Meznar, M., Christnan, J., Carroll, A.B. (1990). Social responsibility and strategic management: Toward an enterprise strategy classification. Academy of Management Proceedings.
60.McWilliams, Siegel, Wright. (2006). Corporate social responsibility strategic implications. Journal of Management Study, 43(1): 1-18.
61.Michael E. Porter, Mark R. Kramer. (2002). The Competitive Advantage of Corporate Philanthropy. Harvard Business Review, RO212D: 5-16.
62.Manne H. G., Wallich H. C. (1972). The modern corporation and social responsibility. Washington, DC: American Enterprise Institute for Public Policy Research.
63.M C Suchman, (2006). Managing Legitimacy : Strategic and Institutional Approaches , Academy of Management Review , 20: 571-610
64.Neil J. Mitchell. (1989). The Generous Corporation: A Political Analysis of Economic Power. New Haven, CT: Yale University Press.
65.O’Connor, M., Spangenberg, J. H. (2008). A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues. Journal of Cleaner Production, 16: 1399-1415.
66.Peter F. Drucker. (1984).Converting Social Problems into Business Opportunities:The New Meaning of Corporate Social Responsibility. California Management Review, 26(2): 53-63.
67.Philip Kotler, Nancy Lee. (2004). Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause.
68.Preston L. E., Post J.E. (1975). Private management and public policy: The Principle of public responsibility. Englewood Cliffs, NJ: Prentice Hall.
69.Preston L.E. (Ed.). (1978). Research in corporate social performance and policy. (Vol. 1). Greenwich, CT: JAI.
70.Paul C. Godfrey. (2005). The relationship between corporate philanthropy and shareholder wealth - a risk management perspective. Academy of Management Review, 30(4): 777–798.
71.Sethi, S. Prakash. (1975). Dimensions of Corporate social responsibility. California Management Review, 17, 58-64.
72.Stven L.Wartick, Philip L. Cochram. (1985). The evolution of the corporate social performance model, Academy of Management. The Academy of Management Review, Oct, 10: 758.
73.Steiner G. A. (1971). Business and society. New York: Random House.
74.Selznick P. (1957). Leadership in administration. New York: Harper & Row.
75.Swanson D.L. (1995). Addressing a theoretical problem by reorienting the corporate social performance model. Academy of Management Review, 20: 43-64.
76.Sen A. (1997). Economics, business principles and moral sentiments. Business Ethics Quarterly, 7, 5-15.
77.Thomas Donaldson, Thomas W. Dunfee. (1994). Toward a unified conception of business ethics: integrative social contracts theory. Academy of Management Review, 19(2): 252-284.
78.Thomas M. Jones. (1995). Instrumental stakeholder theory: a synthesis of ethics and economics. Academy of Management Review, 20(2): 404-437.
79.Verrecchia R. E. (1983). Discretionary Disclosure. Journal of Accounting and Economics, 5( 3):179-194.
80.William C. Frederick, (1994). CSR1 to CSR2: The Maturing of Business-and-Socirty Thought. Business and Society, 33(2): 150-164.
81.Wood D.J. (1991). Corporate social responsibility: A conceptualization based on organizational literature. Academy of Management Review, 4: 359-368.
82.Wood D.J. (1991). Toward improving corporate social performance. Business Horizons, 34(4): 66-73.
83.Wang C., Buckley P., Clegg J. (2002). The Impacts of FDI on the Performance of Chinese Manufacturing Firms. Journal of International Business Studies, 33(4): 637-655.
84.Werther W.B, D. Chandler. (2005). Strategic corporate social responsibility as a global brand insurance. Business Horizons, 48: 317-324.
85.Xiaming Liu, Chengang Wang, Yingqi Wei. (2009). Do local manufacturing firms benefit from transactional linkages with multinational enterprises in China? Journal of International Business Studies, 40(7), 1113-1130.
86.Yin R. K. (1989). Case study research: Design and methods. Newbury Park, California: Sage.
87.Zenisek T. I. (1979). Corporate social responsibility: A conceptualization based on organizational literature. Academy of Management Review, 4, 359-388.

中文部份
1.張正德(1996),上市公司整體資訊揭露透明度對股價行為之影響-資訊評鑑制度效益之探討,東吳大學會計學系碩士論文
2.柯如欣(1997),從利害關係人之意願與行為探討企業社會責任與企業財務績效間之關聯性—國際實證研究,國立台北大學合作經濟學系碩士論文
3.王寧(2005),中國家族企業治理結構與發展戰略分析,中國海洋大學研究生論文。
4.江熙春、張敏(2005),從「蓋羅模型」看中外家族企業的社會責任,東南大學學報(哲學社會科學版),7:130-132
5.胡憲倫、許家偉、蒲彥穎(2006),策略的企業社會責任:企業永續發展的新課題,應用倫理研究通訊,40:37-50
6.陳淩、魯莉劼、朱建安(2008),中國家族企業成長與社會責任——第四屆「創業與家族企業成長」國際研討會側記,管理世界,12:160-164
7.黃簫鵬(2010),企業社會責任:理論與中國實踐,社會科學文獻出版社
8.李偉陽、肖紅軍、鄭若娟(2011),企業社會責任經典文獻導讀,經濟管理出版社
9.陳佳貴、黃群慧、鐘洪武(2011),中國企業社會責任研究報告2011,社會科學文獻出版社
10.鐘洪武、張蒽、翟利峰(2011),中國企業社會責任報告白皮書2011,經濟管理出版社
11.鐘洪武、張蒽、孫孝文(2011),中國企業社會責任報告編寫指南2.0,經濟管理出版社
12.中國民營經濟研究會家族企業研究課題組(2011),中國家族企業發展報告2011,中信出版社
13.曹德品(2011),淺談歷史比較法及其意義,科教導刊,11:29-29
14.潘淑滿(2003),質性研究理論與應用,台北:心理出版社
15.陳淩、馮晞(2012),中國家族企業健康指數報告,浙江大學出版社
16.田虹(2012),企業社會責任教程,機械工業出版社
17.姚賢濤、王連娟(2002),中國家族企業現狀、問題與對策,企業管理出版社
18.甘德安等(2002),中國家族企業研究,中國社會科學出版社
19.郭躍進(2003),家族企業經營管理,經濟管理出版社
20.劉難(2008),中國家族企業面臨的問題及其解決路徑,長安大學報(社會科學版),10(3):69-78
21.黃金紅(2007),家族企業成長中的產權問題,合作經濟與科技,313:12-13
22.于然、周明生(2005),家族企業生命週期及其成長困惑,企業改革與管理,12:15-16
23.李珮璘(2011),新兴经济体跨国公司理论研究进展及演进趋势分析,商业经济与管理,240(10):68-75
24.賈金思(2007),解析國際貿易中的藍色壁壘,商業時代,18:33-34
25.楊仁壽&卓秀足&俞慧芸(2009),組織理論與應用——個案、衡量與產業應用,雙葉書廊有限公司。

網路資料
1.ADM公司CSR資料:adm.com/en-US/responsibility/2011CR/Pages/default.aspx
2.NIKE公司CSR資料:nikeresponsibility.com/
3.P&G公司CSR資料:pgtaiwan.com.tw/Csr/
4.漢莎航空CSR資料:lufthansagroup.com/en/responsibility.html
5.pfizer公司CSR資料:pfizer.com/responsibility/
6.VINCI公司CSR資料:vinci.com/vinci.nsf/en/sustainable-development/pages/ index.htm
7.中國經濟網: finance.ce.cn/sub/2011/2011yjb/02/03/201105/19/t20110519_1657 9701.shtml
8.全球報告書倡議協會:www.corporateregister.com
電子全文 Fulltext
本電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。
論文使用權限 Thesis access permission:自定論文開放時間 user define
開放時間 Available:
校內 Campus: 已公開 available
校外 Off-campus: 已公開 available


紙本論文 Printed copies
紙本論文的公開資訊在102學年度以後相對較為完整。如果需要查詢101學年度以前的紙本論文公開資訊,請聯繫圖資處紙本論文服務櫃台。如有不便之處敬請見諒。
開放時間 available 已公開 available

QR Code