品牌價值與企業社會責任關聯性之探討

The Relationship between Brand Value and Corporate Social Responsibility

蕭志怡(Chih-Yi Hsiao)

品牌價值 ； 企業社會責任 ； Brand value ； Corporate social responsibility

會計與公司治理

9卷1期（2014 / 12 / 01）

79 - 99

繁體中文

企業社會責任的觀念已是全球產學界關心的議題，惟目前對企業社會責任四個主要面向與其品牌價值之關係尚未有完整之實證性研究。本研究嘗試透過日本Hirose 品牌鑑價模型，探討公司治理、企業承諾、社會參與、以及環境保護等四個企業社會責任變數與企業品牌資產間之關聯性，期能提供未來企業經營策略與學術研究發展之參考。本文實證結果發現，在不區分產業別的情況下，社會參與變數對品牌價值產生負向遞延效果。惟在進一步區分產業別後，電子產業之公司治理變數對當期與遞延品牌價值具有正向影響，而社會責任對電子產業當期品牌價值仍有負向影響。

The concept of corporate social responsibility (CSR) has been gaining increasing attention among educators, administrators, and policy makers over the last decade. However, no research has been found in examining the relationships between the brand value and the four main aspects of CSR including corporate governance, organizational commitment, environmental protection, and social participation. In this study, we adopt the HIROSE model to investigate the relationship between the brand value and the four aspects of CSR. Our empirical findings in the whole sample show that the social participation produces a negative lag effect on the brand value. However, the corporate governance in the electronics industry has positive concurrent and lag effects on the brand value. And, the social participation variable has a negative concurrent effect on the electronics enterprise brands. This paper would provide useful insights on the issue of brand management.

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