企業社會責任成為現今廣為討論之議題。有鑑於此，未來企業社會責任成功與否完全依賴下一世代對於企業社會責任之態度。本研究探討員工的道德意識與社會責任態度、倫理與社會責任認知之關聯性為何。本文以EMBA學生為受試者，並加入社會期望反應為控制變數，利用結構方程模式進行實證研究。研究結果發現：（1）相對與利己主義對於倫理與社會責任認知-股東觀點皆呈現顯著正向影響關係，顯示此類型主義者對於獲利才是公司經營關鍵與股東至上等觀念認同程度較高。（2）理想與利他主義對於倫理與社會責任認知-利害關係人觀點皆有顯著正向影響關係；相對主義對於倫理與社會責任認知-利害關係人觀點則呈現顯著負向影響關係，乃是因為理想與利他主義者相信對社會盡責是相當重要的；相對主義者則相反。(3)利他主義對於社會責任態度有顯著正向影響關係；利己主義對於社會責任態度皆有顯著負向影響關係，這代表當個人理想與利他主義程度提升時候，便會從事更多對公眾利益有利之行為；利己主義則相反。(4) 倫理與社會責任認知-利害關係人觀點對於社會責任態度有顯著正向影響關係；意味著企業若以利害關係人為主要經營目標，則對於企業社會責任會持較正向之態度。

Corporate social responsibility has been the topic issue discussed widely. Base on that, whether Corporate's social responsibility is successful or not depend on employees' attitude about CSR in next generations. The purpose of this research is to examine the relationships among employees’ moral philosophies, attitudes about social responsibility, and the perceived role of ethics and social responsibility. Our research target is EMBA students. Social desirable responding is also taken into consideration as a control variable. Structural Equation Modeling is employed to do analysis. The major findings of this study are:(1) Relativism and egoism have a positive effect on the stockholder view of the PRESOR, it represents that they will agree for the opinion which the critical management is to making profit and satisfying stockholders. (2) Idealism  and altruism have a positive effect on the stakeholder view of the PRESOR, but relativism has a negative effect on the stockholder view of the PRESOR. Because they believe it is important to be responsible for soceity；the relativism are opposite.(3) Altruism has a positive effect on social responsible attitudes, but egoism has a negative effects on social responsible attitudes. It means that the higher degree of the opinion of the altruism, they will do more advantageous things for the public interests；the egoism are opposite. And (4) the stakeholder view of the PRESOR has a positive effect on attitudes about social responsibility, this implies that if a company is concerned with stakeholders, it will have a positive attitude toward corporate social responsibility.

目錄
中文摘要…………………………………………………………………Ⅰ
英文摘要…………………………………………………………………Ⅱ
目錄………………………………………………………………………Ⅲ
表目錄……………………………………………………………………Ⅴ
圖目錄……………………………………………………………………Ⅶ

第一章	緒論……………………………………………………………1
第一節	研究動機與背景………………………………………………1
第二節	研究問題與目的………………………………………………4
第三節	論文架構………………………………………………………5
第四節	研究流程………………………………………………………6
第二章	文獻探討………………………………………………………7
第一節	道德意識………………………………………………………7
第二節	社會責任之態度……………………………………………12
第三節	倫理與社會責任之認知……………………………………14
第四節	員工道德意識、社會責任態度及倫理與社會責任之認知15
第三章	研究架構與方法……………………………………………18
第一節	研究架構與假說推導………………………………………18
第二節	研究變數之定義……………………………………………21
第三節	問卷設計與研究對象………………………………………23
第四節	結構方程式…………………………………………………29
第五節	資料分析方法………………………………………………30
第六節	問卷前測與修正……………………………………………32
第四章	實證結果與分析……………………………………………34
    第一節 樣本基本資料……………………………………………34
    第二節 信度及效度分析…………………………………………36
    第三節 敘述性統計分析…………………………………………45
    第四節 相關分析…………………………………………………49
    第五節 差異分析…………………………………………………50
第六節 結構方程模式分析……………………………………………57
第七節	敏感性分析…………………………………………………61
第五章	研究結論與建議……………………………………………72
第一節	研究結論……………………………………………………72
第二節	管理意涵……………………………………………………74
第三節	研究貢獻……………………………………………………75
第四節	研究限制與建議……………………………………………76
參考文獻…………………………………………………………………77
附錄-問卷………………………………………………………………87
表目錄
表 2-1 道德意識框架分類之彙總表……………………………………9
表 3-1 本研究變數之定義彙總表……………………………………23
表 3-2 理想主義之衡量問項…………………………………………24
表 3-3 相對主義之衡量問項…………………………………………24
表 3-4 利他主義之衡量問項…………………………………………25
表 3-5 利己主義之衡量問項…………………………………………25
表 3-6 社會責任態度之衡量問項……………………………………26
表 3-7 倫理與社會責任認知之衡量項………………………………27
表 3-8 衡量社會期望反應之正向問項………………………………28
表 3-9 衡量社會期望反應之反向問項………………………………28
表3-10 結構方程模式之整體適合度指標表…………………………31
表3-11 前測之信度分析………………………………………………33
表 4-1 有效樣本基本資料 （n=316）………………………………35表 4-2 各構面之Cronbach's Alpha值………………………………37
表 4-3 理想主義個別項目之因素負荷量與適合度…………………38
表 4-4 相對主義個別項目之因素負荷量與適合度…………………39
表 4-5 利他主義個別項目之因素負荷量與適合度…………………40
表 4-6 利己主義個別項目之因素負荷量與適合度…………………40
表 4-7 倫理與社會責任認知-股東觀點個別項目之因素負荷量與適合度………41
表 4-8 倫理與社會責任認知-利害關係人觀點個別項目因素負荷量與適合度.42
表 4-9 社會責任態度個別項目之因素負荷量與適合度……………43
表4-10各測量模式之信效度分析………………………………………44
表4-11構面間區別效度分析……………………………………………44
表4-12理想主義之敘述性統計量………………………………………45
表4-13相對主義之敘述性統計量………………………………………46
表4-14利他主義之敘述性統計量………………………………………46
表4-15利己主義之敘述性統計量………………………………………47
表4-16倫理與社會責任認知-股東觀點之敘述性統計量……………47
表4-17倫理與社會責任認知-利害關係人觀點之敘述性統計量……48
表4-18社會責任態度之敘述性統計量…………………………………49
表4-19本研究整體構面之皮爾森相關分析……………………………50
表4-20性別之獨立樣本t檢定…………………………………………51
表4-21年齡之變異數分析………………………………………………51
表4-22宗教信仰與否之獨立樣本t檢定………………………………53
表4-23目前機構之工作年資之變異數分析……………………………53
表4-24工作職位之變異數分析…………………………………………56
表4-25道德意識、社會責任態度及倫理與社會責任認知-股東及利害關係人觀點結構模型分析表（樣本數＝262）………………………58
表4-26研究假說驗證結果彙總表………………………………………60
表4-27敏感性分析表……………………………………………………63
表4-28高理想主義敏感性分析表………………………………………65
表4-29高相對主義敏感性分析表………………………………………67
表4-30高利他主義敏感性分析表………………………………………69
表4-31高利己主義敏感性分析表………………………………………71
圖目錄
圖1-1：研究流程………………………………………………………06
圖3-1：研究架構………………………………………………………18
圖4-1: 本研究整體結構方程模型圖…………………………………60

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