企業社會責任策略選擇與多樣化

2019-08-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/676940摘要：在商業活動越趨發展的年代，企業社會責任(Corporate social responsibility, CSR)因為其實務重要性，而成為管理學術研究的重要議題。然而，過去企業多採取被動態度來進行CSR活動，將CSR 所使用的經費視為成本而非投資。近年來越來越多的研究從策略的角度建議可將本身的商業活動與社會議題進行結合，而衍化為策略性CSR 之概念。如此，CSR 可視為策略活動來增進企業發展與績效。因此，延續此思維脈絡，本研究欲針對CSR 策略選擇與多樣化對企業績效的影響扮演何種角色進行探討。在研究時程規劃上，第一年本研究將透過相關文獻回顧來研討及確認重要研究變數，並以資源基礎理論與利害關係人管理理論為基礎，建立研究架構與假設；第二年與第三年本研究將分別針對CSR 策略選擇及多樣性對組織績效之影響兩大議題進行探討，主要以資料庫次級資料之方式進行資料收集，進行研究架構與研究假設之實證分析，並根據研究發現提出結論與建議。<br> Abstract: Corporate social responsibility (CSR) has become an emerging topic in academic research owing to its increasing importance in the cotemporary business world. However, during the early development stage of CSR, companies generally reactively participate in the social involvements and allocate the expenses associated with CSR as costs instead of investment. Until recently, more discussions from the strategy perspective on proposing CSR as strategic initiatives for enhancing firm performance. Following this line of logic, this study tends to explore the role of CSR strategy choice and diversification in the organizations from the perspectives of RBV and stakeholder theory. In the first year of this study, an extensive literature review will be conducted to identify the important constructs for the research. Besides, this study, based on the resource-based view (RBV) of firm and stakeholder management theory, will develop the conceptual frameworks and the hypotheses. In the second and third year, this study will utilize the data in two databases to empirically test the roles of strategy choice and CSR diversification on firm performance. Finally, conclusion and suggestions for future research will be discussed.企業社會責任CSR 策&#63862選擇CSR 多樣性corporate social responsibilityCSR strategy choiceCSR diversification企業社會責任策略選擇與多樣化