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系統識別號 U0002-1709201314365600
中文論文名稱 策略性企業社會責任與競爭優勢之連結─中國大陸證據
英文論文名稱 Linking Strategic Corporate Social Responsibility and Competitive Advantage: Evidence from 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 101
學期 2
出版年 102
研究生中文姓名 陳姸心
研究生英文姓名 Yan-Sin Chen
學號 600600240
學位類別 碩士
語文別 中文
口試日期 2013-06-19
論文頁數 63頁
口試委員 指導教授-葉金成
委員-林鳳儀
委員-謝宜樺
中文關鍵字 企業社會責任  策略性企業社會責任  競爭優勢 
英文關鍵字 Corporate Social Responsibility  Strategic Corporate Social Responsiblility  Competitive Advantage 
學科別分類
中文摘要 企業社會責任在西方國家已有多年的研究及發展,且已進展至結合企業經營策略目標,因此本文探討策略性企業社會責任與競爭優勢之連結,以中國大陸企業為對象進行實證,另外加入其他影響競爭優勢之因素如人力資本變數。本研究以2008年至2011年中國1176家上市企業為研究對象。實證結果顯示,對整體而言,策略性企業社會責任之實施對競爭優勢之影響無法能夠立即在當年度看見效果,但確可在延後年度看見其對企業競爭優勢之影響,而其他影響因素人力資本與競爭優勢亦呈顯著關係。
英文摘要 Corporate Social Responsibility in Western countries which has a lot of research and development for many years, and it has progressed to a strategic combination with the business goal. This study links the strategic corporate social responsibility and competitive advantage, expecting to find out the evidence from China enterprises. This study also considers the other factors that affect competitive advantage such as human capital variables. The samples are 1176 listed companies in China from 2008 to 2011. The empirical results show that on the whole, the implementation of strategic corporate social responsibility for the impact of competitive advantage cannot be able to see the results immediately in the current year, but it will impact on competitive advantage in later year, and other factors as human capital also had significant relationship with competitive advantage.
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 3
第三節 研究流程 5
第四節 論文架構 6
第貳章 文獻探討 7
第一節 策略性企業社會責任 7
第二節 競爭優勢 15
第三節 策略性企業社會責任與競爭優勢之關係 17
第四節 人力資本與競爭優勢之關係 19
第五節 策略性企業社會責任與競爭優勢之衡量 20
第參章 研究設計 25
第一節 研究架構與假說 25
第二節 實證模型 26
第三節 操作型變數相關定義 27
第四節 樣本資料選取 34
第五節 資料分析方法 35
第肆章 實證結果分析 37
第一節 驗證性因素分析 37
第二節 敘述性統計分析與相關係數矩陣 40
第三節 迴歸分析 41
第伍章 結論與建議 51
第一節 結論 51
第二節 研究建議 53
第三節 研究限制與未來研究方向 53
參考文獻 55
附錄一 中國企業社會責任榜專家評價體系 59



表目錄
表 2 1企業社會責任四階段 13
表 3 1定義策略性企業社會責任之項目 28
表 3-2 策略性企業社會責任衡量指標 30
表 3-3 變數之操作性定義 34
表 3-4各種契合度指數的比較 36
表 4-1競爭優勢變項的因素負荷量 38
表 4-2策略性企業社會責任的因素負荷量 38
表 4-3公司規模的因素負荷量 39
表 4-4人力資本的因素負荷量 39
表 4-5觀察變數敘述性統計分析 41
表 4-6觀察變數變異數分析 41


圖目錄
圖 1 1研究流程圖 5
圖 2-1企業社會責任金字塔模型 9
圖 2-2責任競爭力 17
圖 3-1研究架構圖 25
參考文獻 中文部分
邱皓政,2003,結構方程式-LISREL的理論、技術與應用,台北:雙葉書廊。
謝龍發,2004,創新觀點之企業競爭策略與競爭力的相關研究,管理與資訊學報,第9期,89-112。
陳順宇,2007,結構方程模式-AMOS操作,台北:心理出版社股份有限公司。
麥影,2009,策略性企業社會責任與企業競爭優勢研究,特區經濟。
官韋廷,2009,企業人力資本衡量指標之評選及其與價值之關係,淡江大學會計學系碩士班學位論文。
高明瑞、劉常勇、黃義俊、張乃仁,2010,企業綠色管理、環境績效與競爭優勢關聯性之研究,管理與系統,第2期:頁252-278。
游輝城,2012,企業社會責任揭露、價值創造和競爭力:中國的實證,淡江大學管理科學研究所博士班學位論文。
英文部分
Andre, M. 2011. Responsible competitiveness: linking csr and competitive advantage in three european industrial sectors. Zeitschrift fur Umweltpolitik & Umweltrecht (3): 297-337.
Cater, T., and D. Pucko. 2005. How competitive advantage influences firm performance: the case of slovenian firms. Economic and Business Review 7 (2): 119-135.
Choi, J. S., Y. M. Kwak., and C. Choe. 2010. Corporate social responsibility and corporate financial performance: Evidence from Korea. Australian. Journal of Management 35: 291.
Duriau, V. J., R. K. Reger., and M. D. Pfarrer. 2007. A content analysis of the content analysis literature in organization studies: research themes, data sources, and methodological refinements. Organizational Research Methods 10 (1): 5-34.
Frederick, W. C. 1994. From CSR1 to CSR2. Business and Society 33 (2).
Gao, Y. 2009. Corporate social performance in china: evidence from large companies. Journal of Business Ethics 89: 23–35.
Guthrie, J., and I. Abeysekera. 2006. Content analysis of social, environmental reporting: what is new?. Journal of Human Resource Costing & Accounting 10 (2): 114-126.
Hazlett, S. A., R. McAdam., and L. Murray. 2007. From quality management to socially responsible organizations: the case for csr. International Journal of Quality & Reliability Management 24 (7): 669-682.
He, H., and Y. Li. 2011. CSR and Service Brand: The Mediating Effect of Brand Identification and Moderating Effect of Service Quality. Journal of Busness Ethics 100: 673-688.
Kamukama, N., A. Ahiauzu, and J. M. Ntayi. 2011. Competitive advantage: mediator of intellectual capital and performance. Journal of Intellectual Capital 12 (1): 152 -164.
Kim, K. H., B. J. Jeon, H. S. Jung, W. Lu, and J. Jones. 2012. Effective employment brand equity through sustainable competitive advantage, marketing strategy, and corporate image. Journal of Business Research 65: 1612-1617.
M. O., Shannassy. 2008. Sustainable competitive advantage or temporary competitive advantage. Journnal of Strategy and Management 1 (2): 168-180.
Marcus, W., and S. Stefan. 2003. How does sustainability performance relate to business competitiveness?. Greener Management International 44: 5.
Margarita, T. 2004. Corporate Social Responsibility and Financial Performance. Haas University of California at Berkeley.
Moon, J., and X. Shen. 2010. CSR in China Research: Salience, Focus and Nature. Journal of Business Ethics 94: 613–629.
Poolthong, Y., and R. Mandhachitara. 2009. Customer expectations of csr, perceived service quality and brand effect in thai retail banking. International Journal of Bank Marketing 27 (6): 408-427.
Rechenthin, D. 2004. Project safety as a sustainable competitive advantage. Journal of Safety Research 35 (3): 297-308.
Reed, R., and R. J. Defillippi. 1990. Causal ambiguity, barriers to imitation, and sustainable competitive advantage. Academy of Management Review 15 (1): 88-102.
Reger, R. K., and M. D. Pfarrer. 2007. A content analysis of the content analysis literature in organization studies. Organizational Research Methods 10 (1): 5-34.
Shannassy, T. O. 2008. Sustainable competitive advantage or temporary competitive advantage: improving understanding of an important strategy construct. Journal of Strategy and Management 1 (2): 168-180.
Stuebs, M., and L. Sun. 2010. Business reputation and labor efficiency, productivity, and cost. Journal of Business Ethics 96: 265-283.
Surroca, J., J. A. Tribo, and S. Waddock. 2010. Corporate social responsibility and financial performance: The role of intangible resources. Strategic Management Journal, 31: 463-490.
Symeou, P. C. 2010. The firm size-performance relationship: an empirical examination of the role of the firm's growth potential. Working paper, University of Munich, Department of Management.
Syverson, C. 2011. What Determines Productivity?, Journal of Economic Literature 49 (2): 326-365.
TSA, S. C., and I. X. Wang. 2011. How csr creates competitive advantage for sme in chinese textile industry: a case study of shokay co. Working paper, Linkoping University.
Xu, S., and R. Yang. 2010. Indigenous characteristics of chinese corporate social responsibility conceptual paradigm. Journal of Business Ethics 93 (2): 321-333.
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