近年來，企業社會責任的概念越趨重要，且為學術界以及實務界爭相探討的重要議題，而在知識經濟且講求綠色環保的現代，無形資產儼然成為企業最重視的財產，綠色環保的概念更是符合時代的潮流，因此本研究探討企業執行社會責任的前因與後果，並將綠色智慧資本當作干擾變數，分析在執行社會責任影響競爭優勢的過程中的干擾效果。此研究以問卷調查法進行資料收集，回收332份有效問卷，最後結果顯示：(1)「企業政策」、「領導者」、「利害關係人」、「政府政策」等四大因素，皆對企業執行社會責任的意願有正向的影響；(2)企業社會責任的執行對企業的競爭優勢，具有正向的影響；(3)在企業執行社會責任影響競爭優勢的過程中，綠色智慧資本具有干擾效果。

In recent years, the concept of corporate social responsibility is becoming increasingly important. It is also a deeply concerned issue for the academics and practitioners. In addition, in the knowledge economy and green environmental protection emphasized age, intangible assets has become the company's most important assets, and the concept of green environment protection is in line with the trend of the times. Therefore, this study investigates the antecedents and consequences of the implementation of corporate social responsibility, and uses the green intellectual capital as a moderating variable to explore the moderating effect between the implementation of CSR and competitive advantage. We collect 332 valid questionnaires. The findings of our study are as follows: (1) "corporate policy", "leader", "stakeholder" and "government policy" have positive impact on the corporate social responsibility; (2) implementation of corporate social responsibility has positive impact on the enterprise's competitive advantage; (3) green intellectual capital has moderating effect on the implementation of social responsibility affecting the competitive advantage.

第一章 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 研究內容與流程....................................3
第二章 文獻探討與回顧........................................5
    第一節 企業社會責任......................................5
    第二節 綠色智慧資本.....................................16
    第三節 競爭優勢........................................19
    第四節 假說形成........................................24
第三章 研究方法............................................32
    第一節 研究架構與假說...................................32
    第二節 研究對象及問卷發放................................33
    第三節 問卷設計........................................33
    第四節 資料分析方法.....................................37
第四章 實證結果............................................40
    第一節 樣本資料分析.....................................40
    第二節 信度與效度分析...................................46
    第三節 企業執行社會責任的前因與後果........................52
    第四節 企業執行社會責任影響競爭優勢的過程中，綠色智慧資本的干擾
           效果..........................................56
第五章 結論與建議..........................................61
    第一節 研究結論........................................61
    第二節 研究貢獻與管理意涵................................61
    第三節 研究限制與建議...................................66
參考文獻..................................................68
    中文文獻..............................................68
    英文文獻..............................................71
附錄：研究問卷.............................................83

表目錄
表2-1 國外學者對企業社會責任的定義及論述...........................7
表2-2 國內學者對企業社會責任的定義及論述...........................8
表3-1 企業執行社會責任的驅動要素之問卷問項.........................34
表3-2 企業社會責任之問卷問項...................................... 35
表3-3 競爭優勢之問卷問項.......................................... 36
表3-4 綠色智慧資本之問卷問項...................................... 37
表3-5 本研究之結構方程式整體配適度指標............................ 39
表4-1 企業社會責任各構面之敘述性統計..............................40
表4-2 企業社會責任之執行是否因員工人數而有顯著差異之單因子變異數
分析.........................................................41
表4-3 企業社會責任之執行是否因營業額而有顯著差異之單因子變異數分析.43
表4-4 企業社會責任之執行是否因企業成立年數而有顯著差異之單因子變異數
分析.........................................................44
表4-5 企業社會責任的執行是否因上市櫃與否而有顯著差異之獨立樣本t檢定46
表4-6 企業社會責任的執行是否因上市櫃與否而有顯著差異之獨立樣本t檢定46
表4-7 企業執行社會責任的各驅動要素之信度與收斂效度.................48
表4-8 企業社會責任各構面之信度與收斂效度..........................49
表4-9 競爭優勢之信度與收斂效度....................................50
表4-10 綠色智慧資本各構面之信度與收斂效度..........................51
表4-11 本研究之AVE區別效度分析.....................................52
表4-12 本研究模型配適度指標........................................53
表4-13 企業執行社會責任的前因與後果之標準化路徑係數及顯著性檢驗....55
表4-14 企業社會責任各構面對競爭優勢之標準化路徑係數及顯著性檢驗...56
表4-15 綠色智慧資本為干擾變數之階層迴歸分析.......................57
表4-16 綠色人力資本為干擾變數之階層迴歸分析.......................58
表4-17 綠色結構資本為干擾變數之階層迴歸分析........................59
表4-18 綠色關係資本為干擾變數之階層迴歸分析........................60

圖目錄
圖2-1 企業社會責任的三個同心圓....................................11
圖2-2 企業社會責任的金字塔模型....................................12
圖2-3 企業社會責任的三面向模型....................................13
圖2-4 公司資源與持續競爭優勢之關係圖..............................20
圖2-5 Peteraf 競爭優勢之基礎......................................21
圖2-6 Hill and Jones 之競爭優勢基礎...............................21
圖2-7 核心能力建構之流程圖.......................................22
圖2-8：Hafeez 之辨識核心能力之步驟................................ 23
圖3-1 研究架構圖..................................................32
圖4-1 結構方程式模型圖............................................54

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