题名

組織企業社會責任回應模型

并列篇名

The Model for Organization Responding to Corporate Social Responsibility

作者

方世榮(Shyh-Rong Fang)；黃瓊瑤(Chiung-Yao Huang)；陳育成(Yu-Cheng Chen)

关键词

企業社會責任策略 ； CSR動態能力 ； 組織財務績效 ； Strategy of Corporate Social Responsibility ； CSR Dynamic Capability ； Corporate Financial Performance

期刊名称

管理與系統

卷期/出版年月

18卷4期（2011 / 10 / 01）

页次

551 - 580

内容语文

繁體中文
中文摘要

企業社會責任(CSR)導向之經營理念雖是全球發展趨勢，然對大部分台灣企業而言，CSR的概念與執行實務則仍處於萌芽階段，而如何有效回應企業社會責任是經理人所重視的實務管理議題。本研究以價值觀點及行動導向二個構面將CSR策略分爲回應式CSR策略、預防式CSR策略、調節式CSR策略與積極式CSR策略，並將研究焦點著眼於CSR動態能力對CSR策略與組織財務績效間關係的影響。本研究採用模型－個案研究方法，先建立概念性理論架構，再以四個個案公司的事件說明在實務之應用。最後，討論本研究對實務與理論的貢獻，並提出研究限制與未來研究建議。
英文摘要

With the increasing trend of attention to the corporate social responsibility (CSR) in business all over the world, this paper propose four types of CSR strategies- reactive, defensive, anticipatory and proactive-according to both of value perspective and behavioral orientation. Furthermore, this paper explores the effect of CSR dynamic capability on the relationship between CSR strategy and the financial performance. Model-case studies approach is applied to construct the conceptual theory framework and explain the practical application of the case studies. We conclude with the practical and academic contributions of this study. At last, we also discuss the limitations and suggestions for future research.
主题分类 基礎與應用科學 > 統計
社會科學 > 財金及會計學
社會科學 > 管理學
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被引用次数
  1. 陳勤忠,陳飛帆,丁裕家(2021)。從企業成長觀點探討社會責任績效之價值創造。管理學報，38(1)，81-105。
  2. 黃瓊瑤、曾韻之、張瑞元、林金賢(2014)。台灣企業社會責任揭露─以上市／櫃電子產業年報為例。會計與公司治理，9(1)，1-28。
  3. 黃瓊瑤、張瑞元、林金賢(2012)。環境揭露與財務績效關聯性─盈餘管理之調節效果。輔仁管理評論，19(3)，27-54。
  4. 黃瓊瑤、張瑞元、林金賢(2014)。企業社會責任揭露對權益資金成本之影響。臺灣企業績效學刊，7(2)，103-124。
  5. 劉朝昇,黃瓊瑤,傅鍾仁,林昱成(2022)。企業社會責任報導策略之探討：整合新制度觀點與權力理論。台灣管理學刊，22(1)，21-43。
  6. (2013)。企業社會責任（CSR）對社會福利衝擊的正反面效應之探討。社區發展季刊，143，243-261。
  7. (2018)。建構高科技產業永續性平衡計分卡。產業與管理論壇，20(1)，1-10。
  8. (2020)。古坑咖啡公司－如何拓展高端咖啡市場？。產業與管理論壇，22(1)，72-89。
  9. (2022)。家族企業、企業社會責任績效與裁決性應計數之關聯性研究。臺灣銀行季刊，73(1)，49-73。
  10. (2024)。公司的企業社會責任表現有助於降低董事辭任對績效的負面影響？。管理與系統，31(1)，1-48。
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