本研究旨在探討企業社會責任、組織認同與企業聲譽之間的關聯性，由於國內外多以企業中高階主管為主要訪談以及施測對象，較少以內部員工立場進行探討。因此，本研究以內部員工進行企業社會責任、組織認同與企業聲譽關係之研究，期能提供給企業及後續研究者之參考。
  在確定研究動機、擬定研究方向及研究目的後，對國內外之相關文獻加以歸納整理，再根據其理論基礎建立本研究之架構與假說。本研究以合作金庫銀行之內部員工為對象，共發出245份問卷，回收有效問卷為201份，有效回收率為82.04%，並藉由SPSS 統計軟體進行敘述性統計、因素分析、信度分析及迴歸分析。最後根據實證之結果提出主要研究結論如下：
1.在「經濟責任」、「道德責任」與「自發責任」的企業社會責任活動對組織認同之相似性有顯著影響。
2.在「法律責任」與「自發責任」的企業社會責任活動對組織認同之成員關係有顯著影響。
3.在「經濟責任」、「法律責任」與「自發責任」的企業社會責任活動對組織認同之忠誠度有顯著影響。
4.在「法律責任」、「道德責任」與「自發責任」的企業社會責任活動對企業聲譽有顯著影響。
5.組織認同與企業聲譽具有顯著影響。

The purpose of the study was to investigate the relationship among corporate social responsibility, organizational identification and reputation. However, few staffs’ position on the enterprise is investigated. Therefore, this study aims to investigate the internal employees in the enterprise, focusing on the relationship among corporate social responsibility, organizational identification and reputation. Finally, it is expected that the research can be available to the enterprises and the future study.
  After determining the research motivation, developing research aspects and research purposes, I have collated and analyzed the relevant literatures, then established the framework and hypotheses of this study in accordance with its theoretical foundation.In the study, the participants—the staffs selected in the Taiwan Cooperative Bank are asked to fill in the survey. Overall, a total of 245 questionnaires issued. To be more precise, 201 questionnaires were available in use. The effective recovery rate is 82.04 percent.The descriptive statistics, factor analysis,reliability analysis and regression analysis were by SPSS.After the empirical research, the findings as follows:
1.Corporate social responsibility in economic responsibilities, ethical responsibilities and discretionary responsibilities have significant impact on the similarity of organizational identification.
2.Corporate social responsibility in legal responsibilities and discretionary responsibilities have significant impact on the membership of organizational identification.
3.Corporate social responsibility in economic responsibilities, legal responsibilities and discretionary responsibilities have significant impact on the loyalty of organizational identification.
4.Corporate social responsibility in legal responsibilities, ethical responsibilities and discretionary responsibilities have significant impact on reputation.
5.Organizational identification and reputation have significant impact.

目錄
誌  謝 I
中文摘要 II
英文摘要 III
目  錄 V
表目錄 VII
圖目錄 IX
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究範圍及研究對象 3
第四節 研究流程 3
第二章 文獻探討 5
第一節 企業社會責任 5
第二節 組織認同 25
第三節 企業聲譽 31
第四節 企業社會責任、組織認同、企業聲譽之關係 45
第三章 研究方法 47
第一節 研究架構 47
第二節 研究假設 48
第三節 研究方法 48
第四節 操作性定義與問卷設計 49
第五節 資料分析方法 53
第六節 研究對象 54
第四章 實證資料分析 58
第一節 樣本結構分析 58
第二節 敘述性統計分析 60
第三節 因素、效度及信度分析 63
第四節 迴歸分析 68
第五章 研究結論與建議 73
第一節 研究結果與發現 73
第二節 研究貢獻 74
第三節 研究限制 75
第四節 未來研究方向與建議 75
參考文獻 77
附錄一 全球性蘇利文原則 86
附錄二 研究問卷 91

表目錄
表2-1 國內外學者對企業社會責任的定義表 7
表2-2 企業社會責任衡量方式 15
表2-3 聯合國全球盟約九項普遍原則 20
表2-4  OECD多國企業指導綱領 21
表2-5 全球永續性報告書之構面及內容 23
表2-6 組織認同的定義 27
表2-7 組織認同的衡量 30
表2-8 企業聲譽在不同領域中之定義 33
表2-9 企業聲譽之定義 34
表2-10 不同學科領域的企業聲譽 38
表2-11 企業聲譽調查之衡量指標 42
表2-12 企業聲譽商數衡量構面 43
表4-1 樣本結構 59
表4-2 企業社會責任各構面敘述性統計分析表 60
表4-3 組織認同各構面敘述性統計分析表	61
表4-4 企業聲譽敘述性統計分析表 62
表4-5 KMO與Bartlett球形檢定結果 63
表4-6 企業社會責任各構面之因素分析 64
表4-7 組織認同各構面之因素分析 66
表4-8 企業聲譽之因素分析 67
表4-9  信度檢定結果 68
表4-10 企業社會責任與相似度迴歸分析表 69
表4-11 企業社會責任與成員關係迴歸分析表 69
表4-12 企業社會責任與忠誠度迴歸分析表 70
表4-13 企業社會責任與企業聲譽迴歸分析表 70
表4-14 組織認同與企業聲譽迴歸分析表	71
表4-15 企業聲譽與組織認同各構面迴歸分析表 72

圖目錄
圖1-1 本研究流程圖	 4
圖2-1 同心圓的社會責任分類圖 10
圖2-2 社會責任的分類圖 11
圖2-3 企業聲譽的構成 32
圖2-4 企業聲譽分解圖 36
圖3-1 研究架構圖	47

參考文獻
中文部分
1.王保進 (2006)，《中文視窗版SPSS與行為科學研究》，台北市：心理出版社。
2.朱俞靜 (2005) ，「企業社會責任對企業競爭力影響之探討」，碩士論文，大葉大學事業經營研究所。
3.何明虹 (2008) ，「透過員工企業社會責任觀點以及人格來探討工作滿意度與組織承諾之關連性研究」，碩士論文，國立成功大學工業與資訊管理研究所。
4.巫俊隆 (2008)，「倫理氣候認知、組織公平與組織公民行為關係之探討－以組織認同為中介變數」，碩士論文，國立東華大學高階經營管理碩士在職專班。
5.李秋華 (2009)，「經營理念、CEO決策與企業社會責任對組織承諾、企業形象的影響」，碩士論文，逢甲大學企業管理學系研究所。
6.李祥銘 (2009)，「我國金融產業購併後組織認同與組織承諾之研究」，博士論文，台北大學企業管理學系研究所。
7.李政義 (1990) ，《企業社會責任論》，台北市：巨流圖書公司。
8.洪紹榮 (2003) ，「組織認同、領導風格與海外派遣員工工作投入關係之研究」，博士論文，大葉大學國際企業管理研究所。
9.胡憲倫、許家偉 (2008) ，「國際間企業社會責任相關行為準則與規範介紹」，《環境工程會刊》，19 (1)，7-12。
10.徐瑋伶、鄭伯壎 (2002) ，「組織認同: 理論與本質之初步探索分析」，《中山管理評論》，10(1)，45-64。
11.翁望回 (1987) ，「企業正當性之實證研究：社會責任的觀點」，博士論文，國立政治大學企業管理研究所。
12.張承、趙敏、張奇 (2006) ，《管理學》，台北市：鼎茂圖書出版股份有限公司。
13.梁雙蓮 (1984) ，「中央行政機關公務員組織認同之研究」，博士論文，國立台灣大學政治研究所。
14.梁文彥 (2005) ，「知覺外部聲望對組織認同與組織公民行為關係之跨層次分析－台灣紡織產業實證研究」，碩士論文，輔仁大學織品服裝研究所。 
15.許士軍 (1998) ，《管理學》，台北市：東華書局。
16.許淑雅 (2008) ，「企業社會責任對組織認同之相關性研究」，碩士論文，中國文化大學國際企業管理研究所。
17.許菁菁 (2000) ，「模擬社會責任投資組合績效之探討」，碩士論文，中原大學企業管理學系。
18.許睛玉 (1995) ，「企業社會責任管理理論初探－理論架構之建立」，碩士論文，國立交通大學管理科學研究所。
19.陳志偉 (2006) ，「台灣企業社會責任之探討」，碩士論文，元智大學資訊管理學系。
20.陳其鋒 (1994) ，「警察組織認同之研究－以高雄市政府警察局及屏東縣警察局為例」，碩士論文，中央警官學校警政研究所。
21.陳宣融 (2003) ，「市場佔有率、系統負荷、價格及企業聲譽對消費者認知品質與購買意圖影響之研究」，碩士論文，實踐大學企業管理研究所。
22.陳福來(1990)，「台灣省鄉鎮市公所公務人員組織認同之研究」，碩士論文，東海大學公共行政研究所。
23.黃正忠 (2001) ，《企業社會責任－滿足變遷中的期望》，台北：社團法人中華民國企業永續發展協會。
24.黃秀玉 (2010) ，「企業社會責任、企業聲譽、顧客滿意與顧客忠誠關聯性之研究」，碩士論文，淡江大學企業管理學系碩士在職專班。
25.黃新波 (2009)，「企業聲望對工作態度與行為之影響」，碩士論文，國立中山大學人力資源管理研究所碩士在職專班。
26.楊錦惠 (2010) ，「企業文化、企業社會責任與組織績效關聯性之研究－以玉山金控為例」，碩士論文，淡江大學全球華商經營管理數位學習碩士在職專班。
27.潘珏汝 (2010) ，「探討員工企業社會責任之認知對組織公民行為之影響－以組織承諾為中介變項」，碩士論文，國立中央大學人力資源管理研究所。
28.蔡依倫 (2001) ，「宗教醫院志工組織認同與組織承諾之研究－與非宗教醫院志工作比較」，碩士論文，國立中山大學公共事務管理研究所。
 
英文部分
1.Balmer, J. M. T. (1998), “Corporate Identity and the Advent of Corporate Marketing,” Journal of Marketing Management, 14, 963-996.
2.Bartels, J., A. Pruym, M.D. Jong, and I. Joustra, (2007) ,” Multiple organizational identification levels and the impact of perceived external prestige and communication climate,” Journal of Organizational Behavior, 28, 173-190.
3.Bearden, W. O. and J. E. Teel, (1983), “Selected Determinants of Consumer Satisfaction and Complaint Reports,” Journal of Marketing Research, 20 (February), 21-28.
4.Bhattacharya, C.B. and S. Sen, (2004), “Doing better at doing good: when, why, and how consumers respond to corporate social initiatives,” California Management Review, 47(1), 9-24.
5.Bowen, Howard Rothmann (1953), Social responsibilities of the business.New York：Harper & Row.
6.Brammer and Pavelin (2004), “Building a Good Reputation,” European Management Journal, 22(6), 704-713.
7.Brown, T. J. and P. A. Dacin, (1997), “The Company and the Product: Corporate Associations and Consumer Product Responses,” Journal of Marketing, 61, 68-84.
8.Cameron, J. E. (2004), “A three-factor model of social identity,” Self and identity, 3(3), 239-262.
9.Carmeli A., G. Gilat, and J. Weisberg, (2006), “Perceived external prestige, organizational identification and affective commitment: A stakeholder approach,” Corporate Reputation Review, 9(1), 92-104.
10.Carmeli, A. (2004), “The link between organizational elements, perceived external prestige and performance,” Corporate Reputation Review, 6(4), 314-331.
11.Carmeli, A., and A. Tishler, (2005) , “ Perceived organizational reputation and organizational performance: An empirical investigation of industrial enterprise,” Corporate Reputation Review, 8(1), 13-30.
12.Carmeli, A., G. Gilat, and D. A. Waldman, (2007), “The Role of Perceived Organizational Performance in Organizational Identification, Adjustment and Job Performance,” Journal of Management Studies, 44 (6), 972-992.
13.Carroll, A.B. (1979), “A Three-Dimensional Conceptual Model of Corporate Performance,” Academy of Management Review, 4 (4), 497-505.
14.Carroll, A. B. (1981), Business and Society. Boston: Little, Brown and Company. 
15.Carroll, A. B. (1991), “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders,” Business Horizons, 34 (4), 39-48.
16.Cheney, G. (1982), “Organizational identification as a process or product: A field study,” Unpublished Master’s Thesis, Purdue University.
17.Christ, O., R. Van Dick, U. Wagner, and J. Stellmacher, (2003), “When teachers go the extra mile: Foci of organizational identification as determinants of different forms of organizational citizenship behaviour Among schoolteachers,” British Journal of Educational Psychology, 73,329-341. 
18.Corley K.G., P.L. Cochran, and T.G. Comstock, (2001), “Image and impact of public affairs management on internal stakeholders,” Journal of Public Affairs, 1(1), 53-68.
19.Cowe, R. (2000), “The rise of the virtuous company,” New Statesman, 13 (630), 3-4.
20.Davis K., and R. L.Blomstrom, (1975), “Business and soviety: Envionment and responsibility” , 3rd, NewYork：Mcgran Hill, 39.
21.Day, Ralph (1984), “Modeling Choices Among Alternative Responses to Dissatisfaction,”  Advances in Consumer Research, 11, 496-499
22.Dowling, G. R. (1994), “Corporate Reputations, Strategies for Developing the Corporate Brand,” Kogan Page, London.
23.Dutton, J. E., and J. M. Dukerich, (1991), “Keeping an eye on the mirror: image and identity in organizational adaptation,” Academy of Management Journal, 34(3), 517-554.
24.Dutton, J. E., J. M. Dukerich, and C. V. Harquail, (1994), “Organizational images and member identification,” Administrative Science Quarterly, 39(2), 239-263.
25.Edwards, M. R. (2005), “Organizational identification: A conceptual and operational review,” International Journal of Management Reviews, 7(4), 207–230.
26.Ferrell O., J. Fraedrich, and L. Ferrell, (2005), “Business ethics: ethical decision making and cases,” Boston：New York.
27.Fombrun C. J. (1996), “Reputation: Realizing Value from the Corporate Image,” Harvard Business School Press, Boston: MA.
28.Fombrun C. J. and C.B.M. Van Riel, (1997), “The reputational landscape,” Corporate Reputation Review, 1(1), 5-13.
29.Fombrun C. J. and M. Shanley, (1990), “What’s in a Name? Reputation Building and Corporate Strategy,” Academy of Management Journal, 33(2), 233-258.
30.Frederick (1983). “Economic growth and conflict over the distribution of income," ”Journal of Economic Dynamics and Control, Elsevier, 6(1), 253-279, September.
31.Friedman, M. (1970), “The Social Responsibility of Business is to Increase its Profits”, New York Times.
32.Gautam, T., R. Van Dick, and U. Wagner, (2004), “Organizational Identification and Organizational Commitment: Distinct Aspects of Two Related Concepts,” Asian Journal of Social Psychology, 7(3), 301-315.
33.Gerald E. F. and W. Jia, (1994), “The Fortune Corporate ‘Reputation’ Index: Reputation for What?  ” Journal of Management, 20(1), 1-14.
34.Gotsi, M. and A. M. Wilson, (2001), “Corporate Reputation: Seeking a Definition,” Corporate Communications: An International Journal, 6(1), 24-30.
35.Gray, E. R. and J. M. T. Balmer, (1998), “Managing Image and Corporate Reputation,” Long Range Planning, 31(5), 685-692.
36.Hall, R., (1992), “The Strategic Analysis of Intangible Resources,” Strategic Management Journal, 13, 135-144.
37.Herbig, P. and J. Milewicz, (1995), “To Be or Not to Be… Credible That is: A Model of Reputation and Credibility Among Competing Firms,” Marketing Intelligence & Planning, 13(6), 24-33.
38.Herbig, P., J. Milewicz, and J. Golden, (1994), “A Model of Reputation Building and Destruction,” Journal of Business Research, 31, 23-31.
39.Hill, C.W.L. (1990), “Cooperation, opportunism, and the invisible hand: Implications for transaction cost theory,” Academy of Management Review, 15, 500-513.
40.Hopkins, M. (2003), “Planetary Bargain: Corporate Social Responsibility Matters,” London, UK: Earthscan Publications.
41.Hosmer, L.T. (1995), “Trust: The connecting link between organizational theory and philosophical ethics,” Academy of Management Review, 20(2): 379-403.
42.Jeremy Galbreath (2009), “How does corporate social responsibility benefit firms? Evidence from Australia,” European Business Review, 22(4) , 411-431.
43.Kagan, J.,(1958), “The Concept of Identification,” Psychological Review, 296-305.
44.Kogut, B., and U. Zander, (1996), “What firms do? Coordination identity and learning,” Organization Science, 7(5), 502-518.
45.Levitt, T. (1965), “Industrial Purchasing Behavior: A Study of Communications Effects,” Division of Research, Harvard Business School, Boston, MA.
46.Lichtenstein, D.R., M.E. Drumwright, and B.M. Braig, (2004), “The Effect of Corporate Social Responsibility on Customer Donations to Corporate-Supported Nonprofits,” Journal of Marketing, 68, 16-32.
47.MacMillan, K., K. Money, S. Downing, and C. Hillenbrand, (2005), “Reputation in relationships: Measuring experiences, emotions and behaviors,” Corporate Reputation Review, 8(3), 214-232.
48.Mael, F. and B. E. Ashforth, (1992), “Alumni and their alma mater: A partial test of the reformulated model of organizational identification,” Journal of Organizational Behavior, 13(2), 103–123.
49.Mael, F. A. and B. E. Ashforth, (1995), “Loyal from Day One: Biodata, Organizational Identification, and Turnover among Newcomers,” Personnel Psychology, (48)2, 309-333.
50.McGuire, J. W. (1963), Business and Socitty, New York: Mcgran Hill, 144.
51.Miller, V. D., M. Allen, M. K. Casey, and J. R. Johnson, (2000), “Reconsidering the organizational identification questionnaire,” Management Communication Quarterly, 13(4), 626–658.
52.Morf, Duffy A, Michael G Schumacher, and Scott J. Vitell, (1999), “A survey of ethics officers in organigation 5,” Journal of Business Ethics, 20, 265-271.
53.Parsons T., (1951), Toward a General Theory of Action, Combridge Mass：Harvard University Press.
54.Patchen (1970), Participation, achievement, and involvement on the job, Englewood Cliffs, N. J.：Prentice Hall. 
55.Post, I. E. and L. L. Griffin, (1997), “Corporate Reputation and External Affairs Management,” Corporate Reputation Review, 1, 165-171.
56.Pratt, M. B. (1998), To be or not to be: Central questions in organizational identification. In D. A. Whetten and P.C. Godfrey (Eds.), Identity in organizations, 172-178. Thousand Oaks, CA: Sage. 
57.Reade, C. (2001), “Antecedents of Organizational Identification in Multinational Corporations: Fostering Psychological Attachment to the Local Subsidiary and the Global Organization,” Journal of Human Resource Management, 12(8): 1269-1291.
58.Richins, M. (1983), “Negative Word-of-Mouth by Dissatisfied Consumers: A Pilot Study,” Journal of Marketing, 47(Winter), 68-78.
59.Robbins S.P. (1995), Organizational Behavior, Englewood Cliffs，103-105.
60.Rogerson, W. P. (1983), “Reputation and Product Quality,” The Bell Journal of Economics, 14(2), 508-516.
61.Sen, S., and C.B.Bhattacharya, (2001), “Does doing good always lead to doing better? Consumer reactions to corporate social responsibility,” Journal of Marketing Research, 38, 43-225.
62.Sever, J. and C. Fombrun, (1992), The Harris-Fombrun Reputation Quotient (RQ), Louis Harris & Associates, Inc., New York University’s Stern School of Business Working Paper, New York, NY.
63.Shapiro, C. (1983), “Premiums of High Quality Products as Returns to Reputations,” Quarterly Journal of Economics, 98 (November), 659-679.
64.Shapiro, S. P. (1987), “The Social Control of Impersonal Trust,” American Journal of Sociology, 93, 623-658.
65.Shenkar, O., and Y. Y. Ephraim, (1997), “Reputation, Image, Prestige, and Goodwill: An Interdisciplinary Approach to Organizational Standing,” Human Relations, 50(11), 1361-1381.
66.Shrum, W. and R. Wuthnow, (1988), “Reputational Status of Organizations in Technical Systems,” American Journal of Sociology, 93, 882-912.
67.Smidts, A., A.T.H. Pruyn, and C.B.M. Van Riel, (2001), “The impact of employee communication and perceived external prestige on organizational identification,” Academy of Management Journal, 49(5), 1051-1062.
68.Spence, A. M. (1974), Market Signaling: Informational Transfer in Hiring and Related Screening Procedures, Harvard University Press, Cambridge, MA.
69.Tajfel, H. (1982), Social identity and intergroup relations. Cambridge: Cambridge University Press.
70.The Banker, (July 2010), “Top 1000 World Banks Ranking”.
71.Tyler, T. R., (1999), “Why People Cooperate With Organizations: An Identity-based Perspective,” Research in Organizational Behavior, 21, 201-246.
72.Wan-Huggins, V. N., C. M. Riordan, and R. W. Griffths, (1998), “The development and longitudinal test of a model of organizational identification,” Journal of Applied Social Psychology, 28(8), 724-749.
73.Weigelt, K. and C. Camerer, (1988), “Reputation and Corporate Strategy: A Review of Recent Theory and Applications,” Strategic Management Journal, 9(5), 443-454.
74.Weiss, A.M., E. Anderson, and D.J. Maclnnis, (1999), “Reputation management as a motivation for sales structure decisions,” Journal of Marketing, 63(October), 74-89.
75.Wolinsky, A. (1987), “Brand Names and Price Discrimination,” The Journal of Industrial Economics, 35 (March), 255-268.
76.Wood, D. (1991), “Corporate Social Performance Revisited”, Academy of Management Review, 16(4), 691-718.
77.Yoon, E., H. J. Guffey, and V. Kijewski, (1993), “The Effects of Information and Company Reputation on Intentions to Buy a Business Service,” Journal of Business Research, 27, 215-228. 
78.Zenisek, J. (1979), “Corporate social responsibilites,” Academy of Management Review, 4(3). 359-368.