本研究主要探討經理人道德意識、倫理與社會責任認知、社會責任態度與企業社會責任判斷四者之間的關聯性。本研究採用問卷調查法，以我國EMBA學生為對象進行調查，再以結構方程模式檢視道德意識及倫理與社會責任認知、社會責任態度對於企業社會責任判斷的結果。研究結果發現：（1）道德意識之理想主義對倫理與社會責任認知之利害關係人觀點呈正相關、股東觀點呈負相關，（2）道德意識之相對主義對倫理與社會責任認知之股東觀點呈正相關，（3）道德意識之理想主義對社會責任態度呈正相關，（4）倫理與社會責任認知之利害關係人觀點和社會責任態度對企業社會責任判斷呈正相關，（5）道德意識之理想主義會透過倫理與社會責任認知之利害關係人觀點、社會責任態度影響企業社會責任判斷，故倫理與社會責任認知之利害關係人觀點和社會責任態度為道德意識之理想主義與企業社會責任判斷的顯著中介因子。

The purpose of this research is to probe the relationships among ethical ideologies, the perceived role of ethics and social responsibility（PRESOR）, socially responsible attitudes, and manager’s judgements on corporate social responsible. This study uses questionnaire survey with EMBA students as subjects to test the hypotheses. Structural equation modeling（SEM）are used to investigate the effects of ethical ideologies, the PRESOR and socially responsible attitudes on the judgements of corporate social responsibility. The major findings of this study are idealism has a positive effects on the stakeholder view of the PRESOR, but relativism has a negative effects on the stockholder view of the PRESOR. Second, the relativism has a positive effects on the stockholder view of the PRESOR. Third, idealism has a positive association with socially responsible attitudes. Fourth, the stakeholder view of the PRESOR and socially responsible attitudes has a positive effects on corporate social responsible judgements. These findingss also show that the idealism has influence on corporate social responsible judgements indirectly through stakeholder view of the PRESOR and socially responsible attitudes. Therefore, the stakeholder view of the PRESOR and socially responsible attitudes play as mediators between the idealism and corporate social responsible judgements.

中文摘要 I
英文摘要II
目錄	III
表目錄	V
圖目錄	VI
第一章　緒論	1
第一節　研究動機與背景	1
第二節　研究目的	4
第三節　研究流程與論文結構	4
第二章　文獻探討與回顧	6
第一節　道德意識	6
第二節　社會責任態度	8
第三節　倫理與社會責任之認知	13
第四節　企業社會責任判斷	16
第五節　道德意識、社會責任態度、倫理與社會責任認知和企業社會責任判斷之相關性	20
第三章　研究方法	23
第一節　研究架構	23
第二節　問卷設計	25
第三節　研究對象	27
第四節  統計方法	28
第四章　實證結果與討論	31
第一節　樣本特性	31
第二節　信度及效度分析	34
第三節　敘述性統計分析	43
第四節　相關分析	48
第五節　差異分析	50
第六節　結構方程模式分析	52
第五章　結論與建議	62
第一節　研究結論	62
第二節　管理意涵	63
第三節　研究貢獻	64
第四節　研究限制	65
參考文獻	66
附錄：問卷	

表目錄
表3-1 研究假說彙總表 .............................................................................................. 24
表3-2 變數操作定義表 .............................................................................................. 26
表3-3 結構方程模式之整體適合指標表 .................................................................. 29
表4-1 受測者基本資料 .............................................................................................. 32
表4-2 各構面之Cronbach’s α數值 ........................................................................... 35
表4-3 道德意識個別項目的信度與適合度 .............................................................. 37
表4-4 倫理與社會責任認知個別項目的信度與適合度 .......................................... 38
表4-5 社會責任態度個別項目的信度與適合度 ...................................................... 39
表4-6 倫理商業行為個別項目的信度與適合度 ...................................................... 39
表4-7 利害關係人承諾個別項目的信度與適合度 .................................................. 40
表4-8 環境承諾個別項目的信度與適合度 .............................................................. 41
表4-9 各測量模式的信度分析 .................................................................................. 42
表4-10 企業社會責任判斷的相關分析 ...................................................................... 43
表4-11 構面間區別效度分析 ...................................................................................... 43
表4-12 道德意識的平均數與標準差 .......................................................................... 44
表4-13 倫理與社會責任認知的平均數與標準差 ...................................................... 45
表4-14 社會責任態度的平均數與標準差 .................................................................. 45
表4-15 企業社會責任判斷的平均數與標準差 .......................................................... 47
表4-16 皮爾森相關分析 .............................................................................................. 49
表4-17 年齡對道德意識相對主義之單因子分析 ...................................................... 51
表4-18 工作職位對道德意識相對主義之單因子分析 .............................................. 51
表4-19 本研究結構模型分析表（倫理商業行為） .................................................. 53
表4-20 本研究結構模型殘差分析表（倫理商業行為構面） .................................. 53
表4-21 本研究結構模型分析表（利害關係人承諾構面） ...................................... 54
表4-22 本研究結構模型殘差分析表（利害關係人承諾構面） .............................. 54
表4-23 本研究結構模型分析表（環境承諾構面） .................................................. 55
表4-24 本研究結構模型殘差分析表（利害關係人承諾構面） .............................. 55
表4-25 研究假說驗證結果彙總表 .............................................................................. 60

圖目錄
圖1–1 研究流程圖 ....................................................................................................... 5
圖2-1 Carroll的企業社會責任階層 .......................................................................... 10
圖2-2 Schwartz and Carroll之企業社會責任的三個範圍 ....................................... 12
圖2-3 Wartick的企業社會績效模型 ........................................................................ 18
圖2-4 Wood的企業社會績效模型 ........................................................................... 19
圖4-1 本研究結構方程模型圖（倫理商業行為構面） .......................................... 57
圖4-2 本研究結構方程模型圖（利害關係人承諾構面） ...................................... 58
圖4-3 本研究結構方程模型圖（環境承諾構面） .................................................. 59

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