Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/128107
|
| Title: | 利害關係人參與對企業社會責任報告書資訊效果之影響
The impact of stakeholder engagement on the informative effect of corporate social responsibility reports |
| Authors: | 羗子晴
Chiang, Tzu-Ching |
| Contributors: | 郭弘卿
羗子晴
Chiang, Tzu-Ching |
| Keywords: | 利害關係人理論
利害關係人參與
企業社會責任報告書
Stakeholder theory
Stakeholder engagement
Corporate social responsibility report |
| Date: | 2019 |
| Issue Date: | 2020-01-03 15:52:35 (UTC+8) |
| Abstract: | 企業社會責任報告書常被視為一個企業與利害關係人溝通的工具，然這個溝通工具是否有達到其溝通效果，目前仍是一個疑問。本研究基於利害關係人理論，以兩種對大部分企業皆為重要之利害關係人—股東、顧客，以及利害關係人參與程度、參與頻率、公司在報告書上對利害關係人之回應度三個因素，來討論我國企業社會責任報告書是否發揮其溝通效果。
研究結果顯示：(1)股東參與程度、參與頻率以及公司對於股東之回應度皆與企業社會責任報告書之資訊效果沒有明顯的關聯。(2)顧客參與程度與企業社會責任報告書資訊效果呈顯著正向關係，而顧客參與頻率與報告書資訊效果呈顯著負向關係，然公司對顧客之回應度與報告書資訊效果則沒有明顯的關聯。本研究認為企業必須視某個利害關係人群體之個別情況決定參與的作法，才得以更好地發揮企業社會責任報告書的角色。
Corporate social responsibility reports have been seen as a tool for companies to communicate with their stakeholders. However, whether this communication tool is effective remains a question. Based on stakeholder theory, this study focuses on two stakeholder groups and uses the degree and frequency of stakeholder engagement and the degree of companies’ responses as variables, to find out whether CSR reports in Taiwan represent an effective communication tool.
The research findings indicate that (1) there’s no significant relationship between the degree or frequency of shareholder engagement and the effectiveness of CSR reports. Similarly, there’s no significant relationship between the degree of companies’ responses to shareholders and the effectiveness of CSR reports. (2) There’s a significant positive relationship between the degree of customer engagement and the effectiveness of CSR reports, and a significant negative relationship exists between the frequency of customer engagement and the effectiveness of CSR reports. Meanwhile, no significant relationship exists between the degree of companies’ responses to customers and the effectiveness of CSR reports. The results of this study suggest that enterprises should determine the suitable engagement method based on the respective situation of each stakeholder group to enhance CSR reports’ role of a communication tool. |
| Reference: | 一、中文文獻
吳必然與賴衍輔，2006，企業社會責任（CSR）概念的理論與實踐，證券櫃檯月刊，第122期（7月）：33-34。
吳明隆，2007，SPSS操作與應用：問卷統計分析實務，台北：五南。
李國鳳，2004，環境資訊揭露內容之評估—以違反環保法規之公開發行公司為例，國立政治大學會計學系碩士論文。
林文玲與傅鍾仁，2011，企業社會責任之揭露對會計資訊價值攸關 性-以台灣資訊電子業上市公司為例，商管科技季刊，第12卷第2期（6月）：209-229。
林詩雲，2019，企業社會責任—資訊來源與顧客信任及購買意圖關係之研究—兼論品牌商譽之中介效果，中國文化大學國際企業管理學系博士論文。
邱靜如，2017，企業社會責任報告與公司價值之關聯性，國立中正大學會計與資訊科技研究所碩士論文
胡憲倫、許家偉與蒲彥穎，2006，策略的企業社會責任：企業永續發展的新課題，應用倫理研究通訊，第40期（11月）：49。
高麗萍、黃歆詒、潘冠尹與江穎，2016，企業社會責任報告書資訊內涵之研究，慈濟科技大學學報，第3期（9月）：141。
章瑋傑與郭弘卿，2019，企業社會責任報告書編製原因、認證與否及認證類型與股價反應之關聯性，評價學報，第13期（6月）：17-57。
莫光禮，2010，企業社會責任報告中利害關係人參與及其關切議題，成功大學土木工程學系碩士在職專班學位論文。
陳正佑與賴昭仁，2014，財務數據資訊內涵之比較—以臺灣上市公司為例，國立屏東商業技術學院學報，第16期（7月）：53-78。
陳希孺與王鬆桂，1987，近代回歸分析：原理方法及應用，合肥：安徽教育出版社。
陳宣亦，2018，企業社會責任報告書對利害關係人行為之影響，淡江大學會計學系碩士論文。
陳振遠、張智堯、王蘭芬與李文智，2005，應用Ohlson會計評價模型探究公司治理之價值攸關性—以台灣上市公司電子業為例，臺大管理論叢，第十五卷第二期（6月）：123-142。
黃雪娟，2012，企業社會責任報告書之查證與品質分析，證券櫃檯雙月刊，第160期（8月）：67-76。
萬尹亮，2015，三個消費組織的故事—消費者的社會想像，https://twstreetcorner.org/2015/08/26/waniliang/
資誠永續發展服務股份有限公司，2016，2016台灣永續報告分析發表會—現況與趨勢會後報導，https://www.pwc.tw/zh/corporate-responsibility/assets/events/event-csr-160323.pdf。
資誠永續發展服務股份有限公司，2017，2017台灣永續報告分析發表會—專題：SDGs 永續發展目標—會後報導，https://www.pwc.tw/zh/corporate-responsibility/assets/events/event-csr-170324.pdf。
資誠新聞稿，2018.3.7，60%投資人提高永續投資金額 台灣正式進入SRI新里程碑，https://www.pwc.tw/zh/news/press-release/press-20180307.html
潘景華，2004，社會責任投資(SRI)在台灣發展之芻議，證券暨期貨月刊，第22卷第12期（12月）：23-50。
櫃買中心新聞稿，2016.1.15，編製CSR報告書上櫃公司家數大幅成長80%，http://cgc.twse.com.tw/pressReleases/promoteNewsArticleCh/859。
二、英文文獻
Aboody, D. 1996. Market Valuation of Employee Stock Options. Journal of Accounting and Economics 22(August/December): 357-391.
AccountAbility. 2015. AA1000 Stakeholder Engagement Standard.
Alotaibi, K., and K. Hussainey. 2016. Quantity versus Quality: The Value Relevance of CSR Disclosure of Saudi Companies. Corporate Ownership and Control 13(January): 167-177.
Andriof, J., S. Waddock, B. Husted, and S. Rahman. 2002. Unfolding stakeholder thinking: theory, responsibility, and engagement. Sheffield, UK: Greenleaf.
Barth, M., M. Clement, G. Foster, and R. Kasznik. 1998. Brand Values and Capital Market Valuation. Review of Accounting Studies 3(March): 41-68.
Burchell, J., and J. Cook. 2006. It’s good to talk? Examining attitudes towards corporate social responsibility dialogue and engagement processes. Business Ethics: A European Review 15(April), 154-170.
Chen, C. Y. 2003. Investment Opportunities and Relation Between Equity Value and Employees’ Bonus. Journal of Business Finance and Accounting 30(September): 941-973.
Chen, M. H., P. N. Tai, and B. H. Chen. 2015. The Relationship among Corporate Social Responsibility, Consumer-Company Identification, Brand Prestige, and Purchase Intention. International Journal of Marketing Studies 7(September): 33-40.
Chung, S., and S. Y. Lee. 2017. Visual CSR Messages and the Effects of Emotional Valence and Arousal on Perceived CSR Motives, Attitude, and Behavioral Intentions. Communication Research 46(January): 926-947.
Creyer, Elizabeth, and W. Ross. 1997. The influence of firm behaviour on purchase intention: Do consumers really care about business ethics? Journal of Consumer Marketing 14(December): 421-433.
Devin, B. L., and A. B. Lane. 2014. Communicating Engagement in Corporate Social Responsibility: A Meta-Level Construal of Engagement. Journal of Public Relations Research 26(November): 436-454.
Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review 86(January): 59-100.
Dhaliwal, D. S., S. Radhakrishnan, A. Tsang, and Y. G. Yang. 2012. Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure. The Accounting Review 87(May): 723-759.
Ellen, P., D. Webb, and L. A. Mohr. 2006. Building corporate associations: Consumer attributions for corporate socially responsible programs. Academy of Marketing Science 34(March): 147-157.
Flammer, C., and A. Kacperczyk. 2015. The impact of stakeholder orientation on innovation: Evidence from a natural experiment. Management Science 62(November): 1982-2001.
Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach. Boston: Pitman.
Greenwood, M. 2007. Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics 74(July), 315-327.
Gutsche R., J. F. Schulz, and M. Gratwohl. 2017. Firm‐value effects of CSR disclosure and CSR performance. EFMA-Conference proceedings, Athens.
International Association for Public Participation (IAP2). 2018. Core Values, Ethics, Spectrum - The 3 Pillars of Public Participation. https://www.iap2.org/page/pillars.
Ju, F., Z. Xie, and G. Bao. 2005. Corporate Social Responsibility Development:An Analysis Based on Consumer-selection. China Industrial Economy (September).
Kaptein, M., and R. V. Tulder. 2003. Toward Effective Stakeholder Dialogue. Business and Society Review 108(May): 203-224.
Manetti, G. 2011. The quality of stakeholder engagement in sustainability reporting: Empirical evidence and critical points. Corporate Social Responsibility and Environmental Management 18(January), 110-122.
Marquina, P. 2010. The Influence of Corporate Social Responsibility on Peruvian´s Consumers Purchasing Behavior. Journal of Leadership, Accountability & Ethics 8(October): 70-79.
Morsing, M., and M. Schultz. 2006. Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business Ethics: A European Review 15(October): 323-338.
Mukhtaruddin, Relasari, and M. Felmania. 2014. Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange. International Journal of Finance & Accounting Studies 2(April): 1-10.
Mulaessa, N., and H. Wang. 2017. The Effect of Corporate Social Responsibility (CSR) Activities on Consumers Purchase Intention in China: Mediating Role of Consumer Support for Responsible Business. International Journal of Marketing Studies 9(January): 73-81.
OECD. 2015. Stakeholder Engagement for Inclusive Water Governance. In OECD Studies on Water. Paris: OECD Publishing.
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11(Spring): 661-687.
Pedersen, E. R. 2006. Making Corporate Social Responsibility (CSR) Operable: How Companies Translate Stakeholder Dialogue into Practice. Business and Society Review 111(June): 137-163.
Ruf, B., K. Muralidhar, R. M. Brown, J. J. Janney, and K. Paul. 2001. An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics 32(July): l43-156.
Sachs, J. D., K. M. Ban, and S. Bob. 2016. The Age of Sustainable Development. Old Saybrook: Tantor Media Inc.
Surroca J., J. A. Tribó, and S. Waddock. 2006. Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal 31(May): 463-490.
Taylor, M., G. M. Vasquez, and J. Doorley. 2003. Merck and AIDS activists: Engagement as a framework for extending issues management. Public Relations Review 29(September): 257-270.
Toyo Keizai. 2005. The strongest CSR. Toyo Keizai Weekly 5993(December): 8-122.
Webster, F. E. 1975. Determining the Characteristics of the Socially Conscious Consumer. Journal of Consumer Reseurch 2(December): 188-196.
Zadek, S., and P. Raynard. 2002. Stakeholder engagement: measuring and communicating quality. Accountability Quarterly 19(December): 8-17. |
| Description: | 碩士
國立政治大學
會計學系
106353033 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353033 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201901312 |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 303301.pdf | 1024Kb | Adobe PDF2 | 211 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
