企業經理人履行企業社會責任之行為模式研究
摘 要
近年來國內外發生了多起重大的商業道德危機及違反企業社會責任（Corporate Social Responsibility; 以下簡稱CSR）的案例層層出不窮，嚴重影響不同利害關係人的權益，也引起社會大眾的關注。這一連串的事件與議題激發本研究動機欲從不利害關係人的角度，針對台灣近年來CSR的發展背景進行瞭解，規範本研究的內涵。本研究透過CSR國內外相關文獻回顧整個CSR的觀念演變、發展階段、立論基礎學說與分析其間不同觀點的爭論，並彙整其分類與範疇，以期清楚的界定企業經理人履行CSR所設定的利害關係人與CSR的層級，以建構台灣企業經理人履行企業社會責任之行為模式。
本研究透台灣1000大製造業300份有效問卷的實證調查與統計分析檢驗研究模式。且為了提升研究模式的效度，再透過媒體資料庫(聯合報系聯合知識庫)搜尋2,103筆有效新聞，瞭解台灣100大製造業之CSR表現，並與實證調查進行交叉比較分析，瞭解其間的關聯性。因此本研究發現企業經理人未來履行不同利害關係人之CSR「行為意向」，以「社區」與「股東」責任態度具有顯著正向影響，而「顧客」與「員工」之責任態度則不具顯著性；且對不同CSR層級之態度信念顯示「他律責任」高於「自律責任」層級，並具顯著正向影響；亦證明過去CSR之「行為表現」與未來CSR之「行為意向」具顯著正相關。另外，CSR實證模式與CSR媒體報導新聞特性之交叉分析，發現除「社區責任」外，高意向與高行為表現者，相對在正面性與自律性新聞的表現均較理想。最後本研究建議未來欲提高企業履行CSR應強化企業在「社區責任」與「股東責任」之「利他性」態度與「自律性」態度信念的改善與轉化。

Factors Influencing Corporate Social Responsibility Behavior: Test of An Integrated Stakeholder Model
Abstract
Lots of serious ethics crises and the violations of corporate social responsibility happened in domestic business community in recent years. These serious cases emerged in business not only have affected different parties’ rights, but also caught the close attention from the public. Bunches of dangerous events and issues happened in the perspective of ethics crises also attracted the researcher’s motive. This research, based on the viewpoint of the interested party – the stakeholder, aims at understanding the development of CSR in Taiwan and building the research context. On the other hand, this study reviews the domestic and international literatures related to CSR in order to explore the whole concept of CSR development, the development stages, comprehensive theories in discussion of CSR, and finally to define relative stakeholders and the levels of CSR, while enterprise managers fulfilling their CSR. This research has applied 300 valid questionnaires from the top 1000 manufacturing industries in Taiwan to do the empirical investigation and statistical analysis. Meanwhile, in order to increase the validity, the study has searched 2,103 available news through the access of media’s database (http://udn.com) to understand the CSR behaviors of top 1000 Taiwanese manufacturing industries, and further to do cross analysis with empirical investigation for the purpose of understanding their relationship.
Therefore, as the research findings show, while enterprise managers carry out the CSR behavior intention of different interested parties, the factor of their behavior intention shows apparently positive effect on the perspectives of “the community” and “the shareholder”; conversely, the factor doesn’t show significant effect on “the customer” and “the employees”. In addition, according to attitude belief of different CSR levels, there is the apparently positive effect between “heteronomy responsibility” and “autonomy responsibility”. The empirical results also demonstrate the positive correlation between CSR behaviors presented in the past time and those presented in the future. In terms of cross analysis between CSR empirical model and the characteristics of CSR media reports, except “community responsibility”, higher intention and higher behavior presenters have better performances while facing positive and self-discipline news. Finally, the study suggests that it is necessary to enhance the attitude and belief of “community responsibility”, as well as of “shareholder responsibility” in order to improve the fulfillment of CSR.

目　錄
第1章 緒論 1-1
1.1研究計劃背景與動機 1-1
1.2研究目的 1-11
第2章 文獻探討 2-1
2.1 CSR觀念的發展 2-1
2.2 企業對CSR態度之演變階段 2-4
2.3 CSR的意涵 2-16
2.4 CSR的觀點的爭論 2-20
2.5 CSR的分類 2-36
2.6 CSR的範疇 2-44
2.7文獻探討之結論 2-57
第3章 研究方法 3-1
3.1實證調查研究設計與方法 3-1
3.2 CSR媒體報導次級資料分析方法 3-13
第4章 問卷調查研究分析與結果 4-1
4.1問卷回收與樣本資料特徵統計分析 4-1
4.2 研究模式之敘述統計及信度分析 4-3
4.3企業經理人履行CSR行為意向整合模式之多元迴歸分析 4-8
4.4不同外在變項與CSR行為意向之變異數分析 4-10
4.5 不同外在變項對不同利害關係人CSR態度之變異數分析 4-11
4.6不同外在變項對各利害關係人不同CSR層級之差異分析 4-17
4.7企業經理人履行CSR之行為意向與其過去履行CSR行為相關性分析 4-19
第5章 CSR表現媒體搜尋結果與實證調查比較分析 5-1
5.1 100大製造業CSR媒體報導之資料分析 5-1
5.2 CSR媒體報導搜尋結果與實證調查結果比對分析 5-15
第6章 結論與建議 6-1
6.1 企業經理人履行企業社會責任之行為模式實證研究結論 6-1
6.2 CSR表現媒體搜尋結果與實證調查研究比較分析 6-7
6.3 研究貢獻 6-10
6.4 研究政策及管理意涵 6-11
6.5 研究限制與後續研究建議 6-14
參考文獻 R-1
附註 A-1
附錄一 正式問卷 A-5


表目錄
表1-1台灣近年對大陸投資概況 1-2
表1-2台閩地區近幾年勞資爭議協商調處及關廠歇業狀況 1-3
表1-3台灣地區近年(1997-2004)勞資爭議協商調處分類績效概況 1-4
表1-3台灣地區近年(1997-2004)勞資爭議協商調處分類績效概況(續) 1-5
表1-4台灣近年失業狀況 1-5
表1-5 1995至2004年消基會受理消費者書面申訴案件數暨排行榜 1-7
表1-6 1995至2004年台灣各級縣市政府受理消費申訴案件數暨排行榜 1-7
表1-7違反公平法案件統計 1-8
表1-8台灣各地方法院檢察署環保刑事案件統計 1-9
表1-9台灣公害陳情案件概況 1-10
表2-1 國外企業對CSR態度之演變階段 2-10
表2-2國內企業對CSR態度之演變過程 2-15
表2-3國外文獻對CSR的定義 2-18
表2-4國內文獻對CSR的定義 2-19
表2-5 CSR「行為面」與「功能面」的定義 2-20
表2-6 CSR的爭議 2-30
表2-7 CSR理論與相關方法 2-32
表2-7 CSR理論與相關方法（續） 2-33
表2-8企業履行CSR正反向觀點 2-35
表2-9 CSR範圍的分類比較表 2-39
表2-10 CSR就責任對象的層次分類 2-43
表2-11 CSR範疇的國際（美英德日）比較分析 2-55
表2-12 CSR的範疇 2-56
表2-13 CSR觀念與理論發展整合表 2-57
表2-13 CSR觀念與理論發展整合表(續1) 2-58
表2-13 CSR觀念與理論發展整合表(續2) 2-59
表3-1 本研究結構式問卷問項內容 3-9
表3-1 本研究結構式問卷問項內容(續1) 3-10
表3-2 本研究各變項計分方式與意義 3-11
表3-3 本研究假說與應用資料分析方法對照表 3-13
表4 1人口統計變項與企業基本資料分析 4-2
表4 -1人口統計變項描述與企業基本資料分析(續1) 4-3
表4-2不同利害關係人CSR態度模式之平均數、標準差與信度 4-5
表4-2不同利害關係人CSR態度模式之平均數、標準差與信度(續) 4-6
表4-3 CSR行為意向與行為之平均數、標準差與信度 4-7
表4-4企業經理人之CSR態度模式之多元迴歸分析結果 4-9
表4-5企業經理人履行CSR行為意向模式之多元迴歸分析結果 4-9
表4-6本研究迴歸分析結果與研究假說之支持情形 4-10
表4-7不同外在變項與CSR行為意向之ANOVA分析 4-11
表4-8不同外在變項對股東責任態度之ANOVA分析表 4-13
表4-9不同外在變項對員工責任態度之ANOVA分析表 4-14
表4-10不同外在變項對顧客責任態度之ANOVA分析表 4-15
表4-11不同外在變項對社區責任態度之ANOVA分析表 4-16
表4-12 研究假說五之成立狀況 4-17
表4-13 研究假說六之成立狀況 4-18
表4-14 CSR之行為意向與其過去五年CSR行為之相關性分析 4-19
表5-1廠商之基本資料暨CSR媒體報導敘述性統計結果 5-4
表5-2廠商之CSR媒體報導新聞內容敘述性統計結果 5-5
表5-3 CSR新聞特性之敘述統計結果 5-7
表5-4不同企業基本資料與CSR媒體報導新聞之交叉分析結果 5-13
表5-5新聞性質、CSR層級與利害關係人交叉分析表 5-14
表5-6新聞性質與CSR層級交叉分析表 5-15
表5-7 25家百大廠商之基本資料暨CSR媒體報導敘述性統計結果 5-17
表5-8 25家百大廠商CSR媒體報導新聞內容敘述性統計結果 5-18
表5-9 CSR行為意向、行為表現與媒體報導之敘述統計分析 5-19
表5-10實證CSR行為意向、行為表現與正負面新聞性質之交叉分析 5-21
表5-11 25大CSR行為意向、行為表現與各CSR新聞特性之交叉分析結果 5-23


圖目錄
圖2-1 Eells之社會責任連續帶 2-16
圖2-2 CSR基本學說的立論光譜 2-36
圖3-1本研究之實證模式 3-2
圖3-2本研究分析架構 3-3

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