過去傳統的股東價值最大化的觀點已漸漸式微，現今企業社會責任(CSR)意識之抬頭，企業在其營運時皆須考量到利害關係人之權益，CSR報告書也隨此應運而生。CSR之最終目的係藉由關注利害關係人使其能達成永續經營之目標，而企業可以了解本身所處生命週期階段後並做出最佳決策使其達到永續發展，二者有異曲同工之妙。
本研究係以現金流量作為分類生命週期階段之方法，並以此為自變數，而應變數為使用內容分析法所評分之經濟面向、環境面向、社會面向後再採主成分萃取所得。研究結果顯示，成長期及停滯期之企業對於各類面向較無明顯之關注；成熟期企業特別關注經濟面向及環境面向，並且隨之資源增加而特別關注CSR整體面向；衰退期企業則僅會關注經濟面向。

During the past century, the view of maximizing shareholder value has gradually declined. In the present day, with the rise of Corporate Social Responsibility (CSR), companies must consider the right of their stakeholders when they are operating. The CSR report has also come into being. The essence of CSR is focus on stakeholders to achieve sustainable development. Companies also can recognize their life cycle stages and make the best decisions to achieve sustainable development. These two things have the same purpose.
The purpose of the study was assessing how business life cycle to affect resource allocation of corporate social responsibility. Therefore, cash flow is used as a method for the classification of life cycle stages which is an independent variable. Use content analysis and principal components analysis to get the score of economic, environment, and social which are dependent variable. The results revealed that (a) companies in the growth stage and stagnant stage don’t pay attention to any aspects. (b) Mature companies pay attention to the economic and the environment. With their resources increasing, they pay more attention to the overall of CSR. (c) Companies in the decline stage only pay attention to the economic.

目錄
第壹章 緒論	1
第一節 研究背景及動機	1
第二節 研究目的	2
第三節 研究流程	3
第貳章 文獻探討與假說發展	5
第一節 企業社會責任	5
第二節 企業社會責任報告書	11
第三節 企業生命週期	22
第四節 假說發展	27
第參章 研究方法	30
第一節 研究架構	30
第二節 研究期間及研究樣本	32
第三節 實證模型	35
第四節 變數定義及衡量	36
第肆章 實證結果	42
第一節 敘述性統計	42
第二節 信度分析及KMO檢驗	51
第三節 迴歸分析	53
第伍章 結論與建議	57
第一節 研究結論	57
第二節 研究限制	58
第三節 研究建議	59
參考文獻	61
中文文獻	61
英文文獻	63

圖目錄
圖1-1 研究流程圖	4
圖2-1步驟流程圖	18
圖2-2 中宇環保2016重大性議題矩陣圖	21
圖3-1 研究架構圖	31
圖3-2 重大性議題九宮格圖範例	38
圖3-3 花仙子2016CSR重大性議題矩陣圖	39

表目錄
表2-1 企業社會責任歷程發展	6
表2-2 直接影響之相關學者整理	9
表2-3 間接影響之相關學者整理	10
表2-3 間接影響之相關學者整理	11
表2-4 編製企業社會責任報告書之相關規範事項	13
表2-5 與重大考量面相關的管理方針揭露和指標	19
表2-6 Dickinson生命週期階段劃分方式	24
表2-7 企業生命週期分類之經濟理論	25
表3-1 樣本分布表	33
表3-2 研究變數資料來源	34
表3-3 企業生命週期分類	37
表3-4 花仙子企業社會責任各面向之計分	40
表4-1 樣本公司四年間企業生命週期階段變化	42
表4-2 變數之敘述性統計	47
表4-2 變數之敘述性統計	48
表4-3 應變數之KMO檢驗	52
表4-4 CSR三各別面向之迴歸分析結果	54
表4-5 干擾效果之迴歸模型	56
表5-1 實證分析結果彙整表	57

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