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。

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.

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

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