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論文名稱 Title |
台灣中小企業社會責任之研究-以ISO 26000為基礎 Social Responsibility of Small and Medium Sized Enterprises in Taiwan through ISO 26000 |
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系所名稱 Department |
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畢業學年期 Year, semester |
語文別 Language |
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學位類別 Degree |
頁數 Number of pages |
94 |
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研究生 Author |
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指導教授 Advisor |
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召集委員 Convenor |
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口試委員 Advisory Committee |
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口試日期 Date of Exam |
2010-06-28 |
繳交日期 Date of Submission |
2010-08-24 |
關鍵字 Keywords |
中小企業、社會責任、社會責任指引:ISO 26000、計劃行為理論 Theory of planned behavior, SMEs, Guidance on social responsibility: ISO 26000, Social responsibility |
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統計 Statistics |
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中文摘要 |
目的 本研究乃以「社會責任指引:ISO 26000」的架構來探討台灣中小企業的實施情況,主要目的將從行為研究的觀點,探討台灣中小企業對社會責任的認知和行為現況,以及其遵循ISO 26000的意願。 研究設計 本研究採問卷調查法,根據ISO 26000所提出之架構,參考國內外學者之研究,提出「社會責任原則」、「政治壓力」、「經濟態度」、「社會責任基礎行為」和「社會責任核心議題行為」量表,針對250人以下的中小企業進行調查,總共發出2696份問卷,查無地址退回48封,剔除填答不實之問卷17份,保留266份,有效回收率10.05%,並運用因素分析、路徑分析和平均數檢定進行統計分析。 研究發現 從不同面向來看,台灣中小企業皆有在執行社會責任,表現良好,研究發現台灣中小企業對社會責任的認知越高,社會責任行為表現就越好。 管理意涵和貢獻 本研究從近年來最受矚目標準的觀點,提供一個看法,並描繪出台灣中小企業對社會責任原則的認知、社會責任行為和自我約束(self-regulation)遵守ISO 26000間呈正向關係,提供政府和相關單位一個方向來推動社會責任。 ISO 26000是全球標準中界定社會責任最廣泛與詳盡之規範,本研究為第一個採用ISO 26000之架構建立社會責任指標,可提供企業參考,以提高對社會責任的認知。 |
Abstract |
Purpose This paper is to discuss social respsonsibility of SMEs in Taiwan through ISO 26000. The main purpose of the study is to explore the relationship between Prin-ciples of social responsibility of cognition, implementation and self-regulation ISO 26000 from the behavior of perspective. Study Design This paper is base on framework of ISO 26000. The scales of "Principles of social responsibility," "Political Pressure", "Economic Attitude", "Fundamental prac-tices of social responsibility" and “Social responsibility core subjects” are developed. This study maps the relation between the scals through a Taiwan survey of 266 SMEs. Using factor analysis, path analysis and mean tests for statistical analysis. Findings SMEs in Taiwan have highly recognized carrying out SR. The study finds that SMEs have higher awareness of social responsibility, their implementations of social responsibility are better. Implications and contributions This paper draws the linkage between “awareness of social responsibility, “so-cial responsibility behavior” and “self-regulatory ISO 26000”. The relationship is positive. This provides the government a way to promote social responsibility. ISO 26000 is the most influential initiative in CSR area in recent years, this study adopted the structure of social responsibility indicators, can provide business information and make their awareness of social responsibility better. |
目次 Table of Contents |
封面內頁 簽名頁 研究摘要 iii 英文摘要 iv 誌謝 v 目 錄 vi 圖目錄 viii 表目錄 ix 第一章 緒 論 1 第一節 研究背景與動機 1 第二節 研究目的與問題 4 第二章 文獻探討 6 第一節 社會責任 6 第二節 中小企業與社會責任間的關係 10 第三節 社會責任指引:ISO 26000 13 第四節 計劃行為理論 17 第三章 研究方法 20 第一節 研究流程和研究架構 20 第二節 操作型定義與衡量 23 第三節 研究對象與抽樣 28 第四節 資料與統計分析方法 29 第四章 結果與分析 32 第一節 樣本結構 32 第二節 社會責任相關事項 35 第三節 中小企業對社會責任原則的認知與行為現況分析 40 第四節 平均數檢定 45 第五節 因素分析 53 第六節 路徑分析 56 第五章 結論與建議 64 第一節 研究結果彙整 64 第二節 管理意涵 66 第三節 研究限制與對後續研究之建議 68 第四節 研究貢獻 69 參考文獻 70 一、英文部份 70 二、中文部份 75 附錄一 77 |
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