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系統識別號 U0002-0207201103141700
中文論文名稱 中國企業社會責任評價與利害關係人報償之關聯性
英文論文名稱 The Association between Corporate Social Responsibility Rating and Its Stakeholder Reward in China
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 王怡涵
研究生英文姓名 I- Han Wang
學號 698600029
學位類別 碩士
語文別 中文
口試日期 2011-06-03
論文頁數 150頁
口試委員 指導教授-葉金成
委員-劉自強
委員-王友珊
中文關鍵字 企業社會責任  財務績效  利害關係人理論  內容分析法 
英文關鍵字 Corporate Social Responsibility  Corporate Financial Performance  Stakeholder Theory  Content Analysis 
學科別分類 學科別社會科學商學
中文摘要 近年來企業社會責任( CSR, Corporate Social Responsibility )觀念開始導入中國,中國企業開始發表企業社會責任報告。然而,企業是否仍然只關注於股東財富之極大化?抑或已考慮到其他利害關係人(例如員工與消費者)的權益,且承擔維持社區與環境的責任?是一值得關注議題。本研究以利害關係人理論為基礎,將中國各企業於2008年及2009年所公佈之529份企業社會責任報告書依中國企業社會責任榜專家評價體系進行內容分析法予以評分,然後再與各企業隔年度之財務績效及各利害關係人之績效指標進行迴歸分析。另外,考慮產業與公司特性,將企業區分敏感性與非敏感性企業、國有與私有企業進行分析。實證結果顯示1.企業績效無論是區分年度、產業與公司特性與企業社會責任整體評價間皆無顯著關係;2. 同上,經理人薪酬與企業社會責任員工評價間亦無顯著關係;3.員工之指標與企業社會責任員工評價間呈現負的關係,顯示中國企業宜多關注員工權益與義務;4.股東及債權人與企業社會責任評價間呈正的顯著關係,表示雖然有揭露企業社會責任報告,但股東與債權人仍為企業較關注之對象,較符合代理理論的主張;5. 2010年企業對於消費者的關注較2009年佳,表示企業漸漸重視消費者的權益;6.私人企業、國有企業與敏感性產業在盈利之餘宜考量對環境造成之負面影響。綜言之,利害關係人理論的主張,目前僅獲得部分支持的證據。
英文摘要 Recently, the corporate social responsibility (CSR) concept introduces into China, Chinese companies started to announce CSR reporting. However, do these companies still only focus on maximum stockholders’ wealth? Or had care about other stakeholder interests, such as rights and interests of employees and customers, and take responsibilities of society and environment. It will be a worthy topic to research in China. My study is based on stakeholder’s theory, and using content analysis to score 529 CSR reports which announced in 2008 and 2009 from China. I observe the association between each stakeholder’s performance indicator and CSR score. I suppose it might be different results due to industries and characters of company. I classify sample into sensitive and non-sensitive, state-owned and private company, and 2008 and 2009 CSR reports. The results indicate that there isn’t enough evidence shows financial performance is associated with CSR score except size, risk and debt ratio. There isn’t enough evidence shows indicator of management is associate with CSR score of employee. Employee’s indicator and CSR score is significant negative, it implies companies in China should pay more attention on employee’s rights and interests. Performance indicator of stockholders and creditors are significant positive with CSR score, and it implies both of them are still consistent with the agency theory, but not always be the stakeholder’s theory. It’s glad to see CSR score of customer in 2009 is better than in 2008, it shows companies take account of customer rights and interests gradually. Besides profit, private companies and companies in sensitive industry should consider its impacts to environment. In summary, stakeholder theory gets partial support by evidence.
論文目次 目錄
第壹章 緒論 .............................................................................................. 1
第一節 研究背景與動機...................................................................................... 1
第二節 研究目的.................................................................................................. 5
第三節 論文架構與流程...................................................................................... 6
第貳章 文獻回顧與假說建立 .................................................................. 8
第一節 企業社會責任.......................................................................................... 8
第二節 利害關係人理論.................................................................................... 23
第三節 企業社會責任評價與其利害關係人報償............................................ 41
第叁章 研究方法 .................................................................................... 50
第一節 研究對象與期間.................................................................................... 50
第二節 研究方法................................................................................................ 51
第三節 研究變數與衡量.................................................................................... 58
第四節 實證模型................................................................................................ 65
第肆章 實證結果與分析 ........................................................................ 71
第一節 敘述性統計............................................................................................ 71
第二節 企業社會責任評價對財務績效與其利害關係人報償之實證結果.... 74
第三節 2008年與2009年企業社會責任評價對財務績效與其利害關係人報
償之實證結果........................................................................................ 83
第四節 產業與企業社會責任評價對財務績效與其利害關係人報償之實證結
果..……………………………………………………………………..93
第五節 公司特性與企業社會責任評價對財務績效與其利害關係人報償之實證結果.................................................................................................. 106
第伍章 結論與建議 .............................................................................. 118
第一節 結論...................................................................................................... 118
第二節 研究限制.............................................................................................. 123
第三節 研究建議.............................................................................................. 124
參考文獻……………………………………………………………………………126


目錄
第壹章 緒論 .............................................................................................. 1
第一節 研究背景與動機...................................................................................... 1
第二節 研究目的.................................................................................................. 5
第三節 論文架構與流程...................................................................................... 6
第貳章 文獻回顧與假說建立 .................................................................. 8
第一節 企業社會責任.......................................................................................... 8
第二節 利害關係人理論.................................................................................... 23
第三節 企業社會責任評價與其利害關係人報償............................................ 41
第叁章 研究方法 .................................................................................... 50
第一節 研究對象與期間.................................................................................... 50
第二節 研究方法................................................................................................ 51
第三節 研究變數與衡量.................................................................................... 58
第四節 實證模型................................................................................................ 65
第肆章 實證結果與分析 ........................................................................ 71
第一節 敘述性統計............................................................................................ 71
第二節 企業社會責任評價對財務績效與其利害關係人報償之實證結果.... 74
第三節 2008年與2009年企業社會責任評價對財務績效與其利害關係人報
償之實證結果........................................................................................ 83
第四節 產業與企業社會責任評價對財務績效與其利害關係人報償之實證結
果..……………………………………………………………………..93
第五節 公司特性與企業社會責任評價對財務績效與其利害關係人報償之實證結果.................................................................................................. 106
第伍章 結論與建議 .............................................................................. 118
第一節 結論...................................................................................................... 118
第二節 研究限制.............................................................................................. 123
第三節 研究建議.............................................................................................. 124
參考文獻……………………………………………………………………………126
表目錄
表 2-1 聯合國全球盟約九項普遍原則 .................................................................... 13
表 2-2 OECD多國企業指導綱領 .......................................................................... 14
表 2-3 全球永續性報告 ............................................................................................ 16
表 2-4 中西企業社會責任比較表-相似構面 ........................................................... 21
表 2-5 中西企業社會責任比較表-不同構面 ........................................................... 22
表 2-6 學者對利害關係人的定義或成員 ................................................................ 29
表 2-7 利害關係人的類型 ........................................................................................ 34
表 2-8 企業在社會環境中的利害關係人 ................................................................ 36
表 2-9 利害關係人分類一覽表 ................................................................................ 37
表 2-10主要及次要利害關係人的利益和權力特質 ............................................... 39
表 3-1 企業社會責任評價表 .................................................................................... 54
表 3-2 控制變數衡量與定義 .................................................................................... 64
表 3-3 利害關係人應變數彙整表...………………………………………………..70
表 4-1 敘述統計-CSR評價 ...................................................................................... 72
表 4-2 敘述統計-變數 ............................................................................................... 72
表 4-3 敘述統計-年度比較 ....................................................................................... 73
表 4-4 企業社會責任評價對股東報償之實證結果 ................................................ 74
表 4-5 企業社會責任員工評價對員工報償之實證結果 ........................................ 75
表 4-6 企業社會責任評價對財務績效之實證結果 ................................................ 76
表 4-7 企業社會責任評價對債權人報償之實證結果 ............................................ 77
表 4-8 企業社會責任員工評價對經理人報償之實證結果 .................................... 78
表 4-9 企業社會責任消費者評價對消費者報償之實證結果 ................................ 79
表 4-10 企業社會責任品質評價對消費者報償之實證結果 .................................. 80
表 4-11 企業社會責任供應鏈評價與供應鏈相關之關係人報償之實證結果 ...... 81
表 4-12 企業社會責任環境評價對企業績效之實證結果 ...................................... 82
表 4-13 2009年企業社會責任評價對債權人報償之實證結果 .............................. 83
表 4-14 2008年與2009年企業社會責任員工評價對員工報償之實證結果 ........ 84
表 4-15 2009年企業社會責任消費者評價對消費者報償之實證結果 .................. 85
表 4-16 2009年企業社會責任品質評價對消費者報償之實證結果 ...................... 86
表 4-17 2008年與2009年企業社會責任供應鏈評價與供應鏈相關之關係人報償
之實證結果.................................................................................................... 87
表 4-18 2008年與2009年企業社會責任評價對財務績效之實證結果 ................ 88
表 4-19 2008年企業社會責任評價對股東報償之實證結果 .................................. 89
表 4-20 2008年企業社會責任消費者評價對消費者報償之實證結果…………. 90
表 4-21 2008年企業社會責任品質評價對消費者報償之實證結果 ...................... 91
表 4-22 2008年與2009年企業社會責任環境評價對企業績效之實證結果 ........ 92
表 4-23 非敏感性產業與敏感性產業企業社會責任員工評價對員工報償之實證表目錄
表 2-1 聯合國全球盟約九項普遍原則 .................................................................... 13
表 2-2 OECD多國企業指導綱領 .......................................................................... 14
表 2-3 全球永續性報告 ............................................................................................ 16
表 2-4 中西企業社會責任比較表-相似構面 ........................................................... 21
表 2-5 中西企業社會責任比較表-不同構面 ........................................................... 22
表 2-6 學者對利害關係人的定義或成員 ................................................................ 29
表 2-7 利害關係人的類型 ........................................................................................ 34
表 2-8 企業在社會環境中的利害關係人 ................................................................ 36
表 2-9 利害關係人分類一覽表 ................................................................................ 37
表 2-10主要及次要利害關係人的利益和權力特質 ............................................... 39
表 3-1 企業社會責任評價表 .................................................................................... 54
表 3-2 控制變數衡量與定義 .................................................................................... 64
表 3-3 利害關係人應變數彙整表...………………………………………………..70
表 4-1 敘述統計-CSR評價 ...................................................................................... 72
表 4-2 敘述統計-變數 ............................................................................................... 72
表 4-3 敘述統計-年度比較 ....................................................................................... 73
表 4-4 企業社會責任評價對股東報償之實證結果 ................................................ 74
表 4-5 企業社會責任員工評價對員工報償之實證結果 ........................................ 75
表 4-6 企業社會責任評價對財務績效之實證結果 ................................................ 76
表 4-7 企業社會責任評價對債權人報償之實證結果 ............................................ 77
表 4-8 企業社會責任員工評價對經理人報償之實證結果 .................................... 78
表 4-9 企業社會責任消費者評價對消費者報償之實證結果 ................................ 79
表 4-10 企業社會責任品質評價對消費者報償之實證結果 .................................. 80
表 4-11 企業社會責任供應鏈評價與供應鏈相關之關係人報償之實證結果 ...... 81
表 4-12 企業社會責任環境評價對企業績效之實證結果 ...................................... 82
表 4-13 2009年企業社會責任評價對債權人報償之實證結果 .............................. 83
表 4-14 2008年與2009年企業社會責任員工評價對員工報償之實證結果 ........ 84
表 4-15 2009年企業社會責任消費者評價對消費者報償之實證結果 .................. 85
表 4-16 2009年企業社會責任品質評價對消費者報償之實證結果 ...................... 86
表 4-17 2008年與2009年企業社會責任供應鏈評價與供應鏈相關之關係人報償
之實證結果.................................................................................................... 87
表 4-18 2008年與2009年企業社會責任評價對財務績效之實證結果 ................ 88
表 4-19 2008年企業社會責任評價對股東報償之實證結果 .................................. 89
表 4-20 2008年企業社會責任消費者評價對消費者報償之實證結果…………. 90
表 4-21 2008年企業社會責任品質評價對消費者報償之實證結果 ...................... 91
表 4-22 2008年與2009年企業社會責任環境評價對企業績效之實證結果 ........ 92
表 4-23 非敏感性產業與敏感性產業企業社會責任員工評價對員工報償之實證結果.............................................................................................................. 94
表 4-24 非敏感性產業企業社會責任品質評價對消費者報償之實證結果 .......... 95
表 4-25 非敏感性產業與敏感性產業企業社會責任環境評價對企業績效之實證
結果.............................................................................................................. 96
表 4-26 非敏感性產業與敏感性產業企業社會責任評價對財務績效之實證結果
...................................................................................................................... 97
表 4-27 非敏感性產業與敏感性產業企業社會責任評價對股東報償之實證結
果…………………………………………………………………………..98
表 4-28 非敏感性產業與敏感性產業企業社會責任評價對債權人報償之實證結
果.................................................................................................................. 99
表 4-29 非敏感性產業企業社會責任員工評價對經理人報償之實證結果…….100
表 4-30 敏感性產業企業社會責任員工評價對經理人報償之實證結果……….101
表 4-31 非敏感性產業企業社會責任消費者評價對消費者報償之實證結果 .... 102
表 4-32 敏感性產業企業社會責任消費者評價對消費者報償之實證結果 ........ 103
表 4-33 敏感性產業企業社會責任品質評價對消費者報償之實證結果……....104
表 4-34 非敏感性產業企業與敏感性產業企業社會責任供應鏈評價與供應鏈相
關之關係人報償之實證結果……………………………………………105
表 4-35 私有企業與國營企業之企業社會責任評價對股東報償之實證結果 .... 106
表 4-36 國營企業之企業社會責任評價對債權人報償之實證結果 .................... 107
表 4-37 私有企業與國營企業之企業社會責任員工評價對員工報償之實證結果
.................................................................................................................... 108
表 4-38 私有企業與國營企業之企業社會責任評價對財務績效之實證結果 .... 109
表 4-39 私有企業之企業社會責任員工評價對經理人報償之實證結果 ............ 110
表 4-40 國營企業之企業社會責任員工評價對經理人報償之實證結果 ............ 111
表 4-41 私有企業之社會責任消費者評價對消費者報償之實證結果 ................ 112
表 4-42 國營企業之社會責任消費者評價對消費者報償之實證結果 ................ 113
表 4-43 私有企業之社會責任品質評價對消費者報償之實證結果 .................... 114
表 4-44 國營企業之社會責任品質評價對消費者報償之實證結果 .................... 115
表 4-45 私有企業與國營企業之企業社會責任供應鏈評價與供應鏈相關之關係
人報償之實證結果.................................................................................... 116
表 4-46 私有企業與國營企業之企業社會責任環境評價對企業績效之實證結果
.................................................................................................................... 117

圖目錄
圖1-1 研究流程圖 ....................................................................................................... 7
圖2-1 代理理論與利害關係人理論關注對象之差異 ............................................. 25
圖2-2 利害關係人理論的三個層面 ......................................................................... 26
圖2-3 生產導向觀點下之利害關係人 ..................................................................... 31
圖2-4 管理觀點下之多元利害關係人 ..................................................................... 31
圖2-5 企業與社會關係的互動模型 ......................................................................... 32
參考文獻 中文部份
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