企業社會責任活動與成本僵固性之關聯 ──以企業社會責任願景調節;Corporate Social Responsibility Activities and Cost Stickiness: the Moderating Effect of Corporate Social Responsibility Vision

NCUIR > School of Management at National Central University > Research institute of accounting > Electronic Thesis & Dissertation > Item 987654321/77438

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Title:	企業社會責任活動與成本僵固性之關聯 ──以企業社會責任願景調節;Corporate Social Responsibility Activities and Cost Stickiness: the Moderating Effect of Corporate Social Responsibility Vision
Authors:	鄭紹君;Cheng, Shao-Chun
Contributors:	會計研究所
Keywords:	企業社會責任;成本僵固性;企業社會責任願景;corporate social responsibility activities;cost stickiness;corporate social responsibility vision
Date:	2018-07-25
Issue Date:	2018-08-31 14:38:41 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究以我國2007-2017年公布獲得天下公民獎之大型企業為樣本，延伸Anderson et al.(2003)實證模型建立成本僵固性與企業社會責任活動關聯之模型，探討企業執行社會責任活動是否增強成本僵固性以及CSR願景對此增強效果的調節效果。本研究中，CSR活動採用天下雜誌之企業社會責任績效評分為代理變數，CSR願景則以分析公司網站之願景敘述為衡量。研究結果發現：企業投入企業承諾、社會參與方面的CSR活動越多時，產生成本僵固性的程度越大；環境永續方面的CSR活動則有反僵固之現象。此外，本研究亦探討企業CSR願景之影響，結果顯示：CSR願景對員工方面之CSR活動，其影響為使僵固性增加；CSR願景對社會方面之CSR活動有反僵固性之影響；CSR願景對環境方面之CSR活動則無顯著影響。 ;This research is based on a sample of the large-scale enterprises that have won the CSR Corporate Citizen Awards from 2007 to 2017, and extends the basic model of Anderson et al. (2003) to build a model to investigate the correlation between cost stickiness and corporate social responsibility (CSR) activities, and also examine the moderating effect of CSR vision. In this research, CSR activities use the corporate social performance scores of award-winning companies by CommonWealth Magazine as proxy variables, and the CSR vision is measured by analyzing the vision statement of the company′s website. The results of this study found that the more CSR activities companies commit to corporate commitment and social participation, the greater the degree of cost stickiness; but the companies invest in environmental sustainability CSR activities make the stickiness of costs reverses. In addition, this study also investigates the moderating effect of CSR vision on the CSR activities and cost stickiness. The results show that: CSR vision increase the degree of cost stickiness in the CSR activities of employees; but the moderating effect of CSR vision on social aspects of CSR activities let the stickiness of costs reverses. And, the CSR vision has no significant impact on environmental CSR activities.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

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