金融保險業在經濟規模有限的環境中，彼此間競爭激烈，企業為了維持永續發展重視企業社會責任已經成為主要核心競爭能力，並以經濟、法律、道德、慈善責任等四義務為主，同時應善盡對於利益關係人的社會責任，例如股東、員工、消費者、社區、客戶、政府等各種利益團體或個人。本研究以金融保險業員工角度，探討企業社會責任、企業聲譽、組織認同、與員工忠誠之間的關聯性。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。本研究主要針對金融保險業從業人員進行問卷調查分析，並針對回收的有效樣本221份資料，進行敘述性統計、信度分析、效度分析、及結構方程模型(Structural Equation Modeling, SEM)中之偏最小平方估計法(Partial Least Square, PLS)進行分析，最後根據實證之結果提出主要研究結論如下：
一、企業社會責任顯著正向影響企業聲譽。
二、企業社會責任顯著正向影響組織認同。
三、企業社會責任顯著正向影響員工忠誠。
四、企業聲譽顯著正向影響組織認同。
五、組織認同顯著正向影響員工忠誠。

Because the environment of insurance industry is of a limited economic scale, the competition among the corporations in the insurance industry is intense. For on-going development, corporate social responsibility becomes the most important competitive weapon, in particular lawfulness, morality, and charitable responsibility towards society. Moreover, the corporation should take the social responsibility of stakeholder, for example: stockholder, staff, consumer, community, and government. The aim of this thesis is to discuss the relationships among corporate social responsibility, corporate reputation, organizational identification and employee loyalty based on the point of insurance sales. This research began by reviewing the relevant articles, and then the research framework and hypotheses were developed according to relevant theories. This research uses the questionnaire survey on insurance sales and analyzes 221 efficient samples by performing descriptive statistics, reliability analyze, validity analyze, and the Partial Least Square (PLS) of Structural Equation Modeling. After the empirical research, the major findings as follows:
1.	Corporation social responsibility has positive influence on corporation reputation.
2.	Corporation social responsibility has positive influence on organization identification.
3.	Corporation social responsibility has positive influence on employee loyalty.
4.	Corporation reputation has positive influence on organization identification.
5.	Organization identification has positive influence on employee loyalty.

目錄	I
表目錄	III
圖目錄	IV
第一章	緒論	1
第一節  研究背景與動機	1
第二節  研究目的	4
第三節  研究流程	4
第二章  文獻探討	6
第一節  企業社會責任	6
第二節  企業聲譽	9
第三節  組織認同	10
第四節  員工忠誠	11
第五節  研究變項間之關聯	13
第三章  研究方法	17
第一節  研究架構	17
第二節  研究假設	18
第三節  研究變項操作性定義與衡量	18
第四節  研究對象與範圍	23
第五節  統計分析	23
第四章  實證分析結果	25
第一節  樣本結構分析	25
第二節  探索性因素分析及信度分析	26
第三節  研究變項之因果關係	29
第五章  結論與建議	36
第一節  研究結論與發現	36
第二節  管理意涵	38
第三節  研究限制	40
第四節  後續研究建議	40
參考文獻	42
附錄：正式問卷	51

表目錄
表2- 1 2012天下企業公民-大型企業組TOP 10、中堅企業組 TOP 3	6
表2- 2 2012天下企業公民-外商企業組-TOP 5	7
表2- 3企業聲譽的定義	9
表3- 1企業社會責任的四個衡量構面	19
表3- 2企業聲譽之衡量題項	20
表3- 3組織認同之衡量題項	21
表3- 4員工忠誠之衡量題項	21
表4- 1正式樣本特性	25
表4- 2【企業社會責任】量表因素構面及信度分析	27
表4- 3【企業聲譽】量表因素構面及信度分析	28
表4- 4【組織認同】量表因素構面及信度分析	28
表4- 5【員工忠誠】量表因素構面及信度分析	28
表4- 6研究構面之信效度表	31
表4- 7負荷量－跨負荷量矩陣	32
表4- 8相關係數矩陣	33
表4- 9研究模型路徑結果表	34
表4- 10影響組織認同之路徑	35
表4- 11影響員工忠誠之路徑	35
表5- 1研究假說彙整表	36

圖目錄
圖1- 1研究流程圖	5
圖3- 1本研究架構	17
圖4- 1本研究相關變數之因果關係路徑	34

中文文獻
1.	王金星(2012)。基於員工視角企業社會責任與員工敬業度關係的實證研究。河北大學企業管理學碩士論文。
2.	王新宇、余明陽(2010)。企業社會責任對員工滿意影響的實證研究。現代管理科學，7，9-11。
3.	王新宇、余明陽、吳開堯(2010)。企業社會責任與員工忠誠關係實證研究。工業工程與管理，15(5)，91-96。
4.	李海芹、張子剛(2010)。CSR對企業聲譽及顧客忠誠影響的實證研究。南開管理評論，13(1)，90-98。
5.	李宛玲(2008)。自我認同、角色認同、組織認同與工作績效關聯性之研究。銘傳大學管理研究所碩士學位論文。
6.	杜莉(2012)。企業社會責任對消費者購買意向影響的實證研究－基於企業聲譽、消費者認同的中界作用。蘇州大學碩士論文。
7.	林黛玲(2006)。金融業工會聯合總會期刊，72。
8.	周蕙穩(2012)。企業社會責任、組織認同與企業聲譽關聯性之個案研究。淡江大學會計學系碩士在職專班碩士論文。
9.	胡奇(2011)。企業員工社會責任與員工忠誠度的關係研究。湖南大學碩士學位論文。
10.	梁靜靜(2011)。消費者視角的企業社會責任對企業聲譽的影響研究。山東大學碩士論文。
11.	楊帆、郎福臣(2005)。「員工忠誠」內涵的五個層次解析。人才資源開發，6。
12.	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」。淡江大學全球華商經營管理數位學習碩士在職專班碩士論文。
13.	鄭紀瑩(1996)。華人企業的組織忠誠：結構與歷程。國立台灣大學心理學研究所碩士論文。
14.	鄭伯壎(1988)。賞罰行為與部屬性能﹕操作性條件化學習論的驗證，中華心理學刊，30(2) ，95-103。
15.	盧濤、王志貴(2009)。基於員工視角的企業社會責任對組織認同的影響研究。湖北社會科學，第8 期，88-92。
16.	駱蘭、李苑淩、劉瀅(2006)。員工忠誠內涵及結構模型構建探討。商場現代化，32。

英文文獻
1.	Allen, N. J. and Meyer, J. P.(1990). The Measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63, 1-18.
2.	Anderson, J. C. and D. W. Gerbing (1988). Structural equation modeling in practice: A review and recommended two-step approach, Psychological Bulletin, 13(3), 411-423.
3.	Ashforth, B. E. and Mael F. (1989). Social identity theory and the organization. Academy of Management Review, 14, 20-39.
4.	Bagozzi, R. P. and Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74-94.
5.	Barclay, D. Higgins, C. A. and Thompson, R. L. (1995). The Partial least squares (PLS) approach to causal modeling: personal computer adoption and use as an illustration. Technology Studies, 2(2), 285-309.
6.	Bartels, J., R. Douwes, M. de Jong, and A. Pruyn (2006). Organizational identification during a merger: Determinants of employees’ expected identification with the new organization. British Journal of Management, 17.
7.	Becker, H. S. (1960). Notes on the  Concept  of  Commitment.  American  Journal  of  Sociology, 66, 132-140.
8.	Bell, S. J., and Mengue, B. (2002). The employee-organization relationship, organizational citizenship behaviors, and supervisor service quality, Journal of Retailing, 78, 131-146.
9.	Boone, Louis E., and Kurtz, David. (1999). Contemporary Business, 9th ed. Fort Worth, TX: Dryden Press.
10.	Bowen, H. R., (1953). Social responsibilities of the businessman. Harper and Row, New York.
11.	Brammer S. and Pavelin S. (2004). Building a good reputation. European Management Journal, 22(6), 704-713.
12.	Branco M. C. and Rodrigues L. L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111-132.
13.	Brian Schrag (2001). The Moral significance of employee loyalty. Business Ethics Quarterly, 11(1), 41-66.
14.	Burton, R.P.D. and Hudson, T. (2001). Achieving individually  sustained commitment  to treatment through  self-constructed  models  of  medical   adherence. Sociological Spectrum, 21(3), 422.
15.	Carroll A. B. (1977). Managing Corporate Social Responsibility. Boston: Boston Little Brown and Company.
16.	Carroll A. B. (1991). The Pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
17.	Carroll, A. B.(1979). A Three-dimensional conceptual model of corporate Performance. Academy of Management Review 4(4), 497-505.
18.	Cheney G (1983). The rhetoric of identification and the study of organizational communication. Quarterly Journal of Speech, 69(2), 143-158.
19.	Cheung, C. M. K. and Lee, M. K. O. (2010). A theoretical model of intentional social action in online social networks. Decision Support Systems, 49(1), 24-30.
20.	Chin, W. W. (1998). Issues and opinion on structural equation modeling. MIS Quarterly, 22(1), 7-16.
21.	Clarkson M. (1995). A Stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-117.
22.	Danielewicz, J. (2001). Teaching Selves:Identity, Pedagogy, and Teacher Education. Albany: State University of New York Press.
23.	David  W.H. and  Thompson,  J.A.(2007). Untangling  employee loyalty: A psychological contract perspective. Business Ethics Quarterly, 17(2): 297-323.
24.	Davies, G., Chun, R., da Silva, R. V. and Roper, S. (2003). Corporate reputation and competitiveness. Corporate Reputation Review, 5 (4), pp. 368-370.
25.	Davis K. and Blomstorm R. L. (1975). Business and Society: environment and responsibilities. New York: McGraw-Hill.
26.	Dowling, G. R. (1994). Corporate Reputation, Strategies for Developing the Corporate Brand. Kogan Page, London.
27.	Dukerich, J. M.,Golden, B. R.,Shortell, S. M. (2002). Beauty is in the eye of the beholder: The impact of organizational identification, identity, and image on the cooperative behaviors of physicians. Administrative Science Quarterly, 47, 507-533.
28.	Dutton J. E. and Dukerich J. M. (1994). Organizational images and member identification. Administration Science Quarterly, 39, 239-263.
29.	Dutton, J. E., Dukerich, J. M., and Harquail, C. V. (1994). Organizational images and member identification. Administrative Science Quarterly, 39, 239-263.
30.	Edward H. Getchell (1975). Factors Affecting Employee Loyalty. Massachusetts Institute of Technology.
31.	Feather, N. T., and Rauter, K. A. (2004). Organizational citizenship behaviours in relation to job status, job insecurity, organizational commitment and identification, job satisfaction and work values. Journal of Occupational & Organizational Psychology, 77(1), 81-94.
32.	Fombrun C. and Gardberg N. (2000). Opportunity platforms and safety nets: corporate citizenship and reputation risk. Business and Social Review, 105(1), 85-106.
33.	Fombrun C. J. (1996). Reputation: realizing value from the corporation image. Boston: Harvard Business School Press.
34.	Fombrun, C. and Shanley M. (1990). What’s in a Name? Reputation Building and Corporate Strategy. Academy of Management Journal 33, 233–258.
35.	Fornell, C. and Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18 (1), 39-50.
36.	Fornell, C. and Cha, J. (1994). Partial least squares. In R. P. Bagozzi (Ed.), Advanced Methods of Marketing Research (pp. 52-78), Oxford: Blackwell.
37.	Friedman, M. (1970). The Social responsibility of business is to increase its profits. The New York Times Magazine.
38.	Fu, Jen-Ruei(2006). VISUALPLS1.04b1.
http://www2.kuas.edu.tw/prof/fred/vpls/index.html.
39.	Gefen, D. and Straub D. W. (2005). A Practical guide to factorial validity using PLS-graph: tutorial and annotated example, Communications of the Association for Information Systems, 16(5), 91-109.
40.	Gefen, D. Straub, D. W. and Boudreau, M. C. (2000). Structural equation modeling and regression: Guidelines for research practices. Communication of the Association for Information Systems, 7(4), 1-79.
41.	Gray ER, Balmer JMT (1998).  Managing corporate image and corporate reputation. Long Range Plan, 31(5), 695–702.  
42.	Hair, J. F., Anderson, R. E., Tatham, R. L. and Black, W. C. (1998). Multivariate Date Analysis International Edition (5th ed), N. J.: Prentice-Hall.
43.	Hair, J. F., Black, W. C., Babin, B. J. and Anderson, R. E. (2010). Multivariate Data Analysis. Upper Saddle River, NJ: Prentice-Hall.
44.	Herbig, P. and Milewicz, J. (1995). The relationship of reputation and credibility to brand success. Journal of Consumer Marketing, 12(4): 5-10.
45.	Heskett , J. L., Jones, T. O., Loveman, G. W., Sasser, W. E., and chlesinger, L. A. (1994). Putting the service-profit chain to work. Harvard Business Review, 72(2), 164-172。
46.	Hirschman, A.O. (1970). Exit, voice  and  loyalty: responses to  decline  in  firms, organizations, and states. Cambridge, MA: Harvard  University  Press.
47.	Howell, J. M. and Aviolo, B. J. (1993). Transformational leadership, transactional leadership, locus of control, and support for innovation: key predictors of consolidated-business-unit-performance. Journal of Applied Psychology, 78(6), 891-902.
48.	Hulland J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195-204.
49.	Jeremy Galbreath (2009). How does corporate social responsibility benefit firms? Evidence from Australia. European Business Review, 22(4), 411-431.
50.	Johnson, H.L. (1971). Business in contemporary society : Framework and  issues, Wadsworth, Belmont, California.
51.	Jones T.M. (1980). Corporate Social Responsibility Revisited. Redefined California Management Review, 22(3), 59-67.
52.	Kaiser, H. F. (1974). An index of factorial simplicity. Psychomettrika, 39, 31-36.
53.	Mael F.A. and Tetrick L.E. (1992). Identifying organizational identification. Educational and Psychological Measurement, 52, 813-824.
54.	Mael , F. and Ashforth, B. E.(1992). Alumni and alma mater:  A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13, 103-123.
55.	Maignan I. and Ferrell O. C. (2003). Nature of corporate responsibilities perspectives form American, French, and German consumers. Journal of Business Research, 56, 55-67.
56.	Manto Gotsi, Alan M. Wilson, (2001). Corporate reputation: seeking a definition. Corporate Communications: An International Journal, 6(1), 24-30.
57.	Mcguire J.W. (1963). Business and Society. New York: McGraw-Hill, 144.
58.	Medina, M. Q. and Chaparro, J. P. (2007/2008). The impact of the human element in the information systems quality for decision making and user satisfaction. The Journal of Computer Information Systems, 48(2), 44-53.
59.	Nunnally J.C. (1978). Psychometric Theory. New York: Mcgraw-Hill.
60.	Nunnally J. C. and Bernstein IH (1994). Psychometric theory (3rd Ed.). New York: McGraw-Hill.
61.	Oliver Sheldon (1924). The Philosophy of Management. Sir Issac Pitman and Sons Ltd, 115-118.
62.	Pavlou, P. A., and Fygenson, M. (2006). Understanding and predicting electronic commerce adoption: An extension of the theory of planned behavior. MIS Quarterly, 30(1), 115-143.
63.	Peterson D. K. (2004). The Relationship between perceptions of corporate citizenship and organizational commitment. Business and Society, 43(3), 296-319.
64.	Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P.V. (1974) Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603-609.
65.	Post, J. E. and Griffin, J.J. (1997). Corporate reputation and external affairs management. Corporate Reputation Review, 1(1), 165 - 171.
66.	Riordan C. M. and Gatewood R. D. (1997). Corporate image: employee reactions and implications for managing corporate social performance. Journal of Business Ethics, 16(4), 410-412.
67.	Sang, S., Lee, J. D. and Lee, J. (2010). E-government adoption in Cambodia: A partial least squares approach. Transforming Government: People, Process, and Policy, 4(2), 138-157.
68.	Schweizer, T. S., & Wijnberg, N. M. (1999). Transferring reputation to the corporation in different corporate reputation. Corporate Reputation Review, 9(1), 26-38.
69.	Shamma, H. M. and Hassan, S. S. (2009). Customer and non-customer perspectives for examining corporate reputation. Journal of Product and Brand Management, 18 (5), pp. 326-337.
70.	Smaiziene, I. and Jucevicius, R. (2009). Corporate reputation: Multidisciplinary richness and search for a relevant definition, Inzinerine Ekonomika-Engineering Economics, 2, 91-100.
71.	Stryker, S. and Burke, P. J. (2000). The Past, Present, and Future of An Identity Theory. Social Psychology Quarterly, 63(4), 284-297.
72.	Weiss, A.M., Anderson, E. and  Maclnnis D.J. (1999).  Reputation management as a motivation for sales structure decisions. Journal of Marketing, 63, 74-89.
73.	Williams, R. J., and Barrett, J. D. (2000) .Corporate philanthropy, criminal activity, and firm reputation: Is there a link? Journal of Business Ethics, 26, 341–50.