影響企業社會責任基金首次申購行爲意向之研究

The Determinants of CSR Fund Purchasing Intention

10.29698/FJMR.201105.0001

林語辰(Yu-Chen Lin)；王慧美(Hui-Mei Wang)；李建裕(Bruce C. Y. Lee)

社會責任投資 ； 行為意向 ； 計畫行為理論 ； corporate social responsibility ； behavior intention ； reasoned action theory

輔仁管理評論

18卷2期（2011 / 05 / 01）

1 - 21

繁體中文

企業社會責任基金在歐美及日本已發展多年且日益受到重視；然而，台灣地區投資人對於企業社會責任基金相對陌生，市場反應也未如預期。有鑑於此，本研究針對台灣地區投資人申購企業社會責任基金之動機進行研究，希望藉此發掘影響其首次申購行爲意向之因素，並提出具體建議。 本研究除以計畫行爲理論爲基礎，推導出研究假說外，並以EMBA學生爲樣本，進行各項統計分析與假說驗證，結果發現投資人態度爲影響企業社會責任基金投資行爲意向之最大關鍵因素，其中社會面態度較經濟面態度影響力爲大，主觀規範對申購行爲意向也有正向顯著影響，然而，知覺行爲控制對申購行爲意向沒有顯著影響；此外，男性投資企業社會責任基金行爲意向較女性強，有聽過企業社會責任基金者，其申購行爲意向也較強。本研究填補現有文獻對於企業社會責任基金申購行爲了解之不足，對實務界人士掌握銷售此類基金之關鍵因素亦有幫助。

In Europe and Japan, the Corporate Social Responsibility (CSR) fund has been developed for years. In contrast, most investors in Taiwan are not familiar with the CSR fund. The purpose of this study is to explore investor's motivation and intention of purchasing CSR fund, and investigate the determinants of their purchasing intention. Based on Reasoned Action Theory, the present study proposes some theoretical hypotheses and uses EMBA students as sample to empirically test them. Study results reveal that investor's attitude is the key driver of purchasing intention of CSR fund. However, the influence of social attitude is stronger than that of economic attitude on purchasing intention. Subjective norm has positive influence on purchasing intention, while the effect of perceived behavior control on purchasing intention is not significant. In addition, male investors have higher purchasing intention of CSR fund than female. Investors who knew CSR fund before have higher purchasing intention than others. The current study improves our understanding on purchasing behavior of CSR fund and helps practitioners promote the fund.

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1. (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。
2. (2015)。從CSR 到社會企業及公益創投的發展：兼論探討非營利組織的因應與對策。社區發展季刊，152，215-232。