企業社會責任已逐漸成為全球所重視的議題,本研究旨在探討企業是否可利用其企業社會責任的執行程度來影響該公司之品牌價值,並藉由品牌價值的提 升,贏得消費者的信賴,達成獲利極大化的目標。本研究將採用 2014 年至 2017 年出具企業社會責任報告書的上市櫃公司做為研究的對象,並依據企業社會責任 報告書中的四大層面,分別為一般層面、經濟層面、環境層面及社會層面的各細 項指標揭露與否進行評分,品牌價值部分採用廣瀨義洲所提出的 HIROSE 品牌鑑 價模型對於品牌價值進行分析。本文研究結果顯示企業致力於企業社會責任的努 力越多,能夠提升消費者消費該企業產品的意願,進而提升該企業之獲利。且企 業致力於企業的社會責任有助於提升企業的品牌形象,強化消費者對該企業的評價,對企業的長期發展有加分的效果。

Corporate social responsibility has gradually become a topic of global concern. This study aims to determine whether the company can use its corporate social responsibility to influence the brand value of the company and win the trust of consumers through the enhancement of brand value and achieve the goal of maximizing profits. This study will use the listed and OTC that issued the Corporate Social Responsibility Report from 2013 to 2017 as the research object, and according to the four dimensions in the Corporate Social Responsibility Report each detailed indicator is revealed or not They are general, economic, environmental and social dimensions. The brand value is analyzed by the HIROSE brand evaluation model proposed by Yishikuni Hirose. The results of this study show that the more efforts companies commit to corporate social responsibility, the greater the willingness of consumers to consume the company's products. The company's commitment to corporate social responsibility will help to enhance the brand image of the company, strengthen consumer evaluation of the company, and have a positive effect on the long-term development of the company.

目錄
壹、緒論...........................................1
第一節、研究背景	..................................1
第二節、研究動機與目的..............................3
第三節、研究範圍及流程..............................4
貳、文獻回顧與假設發展..............................6
第一節、企業社會責任................................6
第二節、品牌價值...................................20
參、研究方法.......................................32
第一節 研究架構與研究樣本...........................32
第二節 研究假說....................................33
第三節、變數衡量...................................35
肆、實證結果分析...................................41
一、敘述性統計.....................................41
二、皮爾森相關分析.................................43
三、迴歸分析.......................................44
四、中介測試.......................................48
伍、研究結論與研究建議..............................51
一、研究結論.......................................51
二、研究限制.......................................54
三、後續研究之建議..................................55
參考文獻...........................................56

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