企業內部垂直薪資差距對企業社會責任行為之影響

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：56

、訪客IP：3.144.12.246

姓名

謝仁豪(Jen-Hao Hsieh) 查詢紙本館藏

畢業系所

人力資源管理研究所

論文名稱

企業內部垂直薪資差距對企業社會責任行為之影響

相關論文

★ 空服員之工作特性、工作壓力源與個人壓力反應	★ 人力資源管理活動對員工離職意願之影響- 以工作滿意度為中介變項
★ 直線主管之管理訓練與其參與人力資源管理活動之關聯	★ 直線經理參與人力資源管理活動之影響因素探討
★ 員工風險承擔對個人持股意願之影響	★ 人力資本投資、知識分享與組織績效之關聯
★ 人力資源部門跨界活動對企業採行高績效人力資源管理實務之影響	★ 賦權感知、工作滿意、組織承諾與服務行為之相關性研究―以某連鎖便利商店為例
★ 業務代表人格特質與核心職能對績效影響的探討 —以某藥廠為例	★ 實施利益分享制度對心理賦權感及工作滿意之影響
★ 員工股票獎酬對員工心理所有權之影響---以內外控人格特質為干擾變項	★ 組織氣候感知、組織承諾與組織公民行為之關聯
★ 人力資源高績效工作實務、創新氣候與組織績效之關聯－以IC設計產業為例	★ 高績效工作實務對員工知識分享行為之影響 -
★ 人格特質與工作績效之關係研究─以航空服務業空服人員為例	★ 員工對功能彈性氣候的感知對工作滿意度的影響以工作自主與工作要求為中介變項

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

[檢視]

[下載]

本電子論文使用權限為同意立即開放。
已達開放權限電子全文僅授權使用者為學術研究之目的，進行個人非營利性質之檢索、閱讀、列印。
請遵守中華民國著作權法之相關規定，切勿任意重製、散佈、改作、轉貼、播送，以免觸法。

摘要(中)

近年來，隨著全球經濟高度發展下，人們享受著科技技術及富足生活的代價是造成許多嚴重的環境汙染及生態破壞。因此，企業社會責任的觀念也逐漸被社會大眾所重視。過去許多研究都在探討影響企業願意履行社會責任行為的因素，公司治理模式是普遍被討論的主題，而在影響企業公司治理的因素中，薪酬策略的設計是其中很重要之議題。然而，過去研究在利用薪酬策略的設計來探討與企業社會責任行為之影響時，多是強調在其中高階經理人薪資亦或其內部水平薪資差距上，很少擴及於與一般基層員工的垂直薪資差距的比較。因此，本研究之目的在於研究高階經理人與一般基層員工的垂直薪資差距對於企業社會責任行為之關聯性影響。
本研究主要是分兩階段進行資料的蒐集：第一階段先蒐集2011年至2015年間的上市櫃公司的高階經理人與一般基層員工的薪資資料，進行垂直薪資差距的運算；第二階段則利用2012年至2016年企業所公布的企業社會責任報告書來進行企業社會責任行為的實施判斷，第一與第二階段的結果會利用Panel Data的方式進行處理。最後有效樣本數為1100個，包含396個上市櫃公司。
根據研究結果，本研究證實：企業內部垂直薪資差距僅對正向企業社會責任行為有正向顯著之效果，對負向社會責任行為及天下企業社會責任得獎狀況則無顯著影響性。

摘要(英)

In recent years, although people enjoy the technology and affluent life with the highly developed global economy, it cause much serious environmental pollution and ecological damage. Therefore, the concept of corporate social responsibility (CSR) has gradually been valued by the public. In the past, many studies had discussed the factors that affected companies′ willingness to fulfill their social responsibilities. The corporate governance model was the subject of general discussion. Among the factors affecting corporate governance, the design of compensation strategies was an important issue. However, when the past scholars used the design of compensation strategies to explore the impact of corporate social responsibility practices, most of them emphasized the salary of senior managers or their internal level salary gap. They rarely expanded this issue to compare with general employees. Therefore, the purpose of this study is to investigate the impact of vertical pay dispersion between high-level managers and general-level employees on corporate social responsibility behavior.
This study is mainly to collect data in two phases. In the first phase, the salary data of high-level managers and general-level employees of listed companies from 2011 to 2015 would be collected to calculate the vertical pay dispersion. In the second phase, we used the corporate social responsibility reports which published by the company from 2012 to 2016. The results of the first and second phases would be processed by Panel Data method. The final number of valid samples is 1,100, including 396 listed counter companies.
This study confirms that the internal vertical pay dispersion of the enterprise only has a positive significant effect on the positive corporate social responsibility behavior, and has no significant influence on the negative social responsibility behavior and the corporate social responsibility award.

關鍵字(中)

★ 企業社會責任行為
★ 薪資政策
★ 垂直薪資差距

關鍵字(英)

★ Corporate social responsibility behavior
★ salary policy
★ vertical pay dispersion

論文目次

第一章緒論 1
第一節研究動機 1
第二節研究目的 3
第二章文獻探討 4
第一節企業內部垂直薪資差距 4
第二節企業社會責任 8
第三節企業內部薪資差距與企業社會責任行為之關聯 16
第三章研究方法 19
第一節研究架構 19
第二節樣本資料 19
第三節研究模型 20
第四節變數定義 23
第四章分析與研究結果 26
第一節樣本描述 26
第二節研究結果 30
第五章研究結論與建議 37
第一節研究發現與討論 37
第二節管理意涵 41
第三節研究限制與未來研究建議 42
參考文獻 44

參考文獻

一、中文文獻
1. 方世榮、黃瓊瑤陳育成 (2011) (2011) ，組織企業社會責任回應模型管理與系統第十，組織企業社會責任回應模型管理與系統第十八卷第四期， 551 -580 頁。
2. 李秀英 (2011) (2011) ，企業社會責任與公司績效之關聯性東海管理評論第十三卷一，企業社會責任與公司績效之關聯性東海管理評論第十三卷一期， 77 -112112 頁。
3. 巫鑫如 (2011) (2011) ，企業社會責任、綠色形象與求職者應徵意願之關聯性研究，企業社會責任、綠色形象與求職者應徵意願之關聯性研究，國立中央大學，碩士論文。
4. 呂秋育 (2014) (2014)，企業社會責任實施現狀認知、員工作滿意度與離職傾向關係之探，企業社會責任實施現狀認知、員工作滿意度與離職傾向關係之探討─以 A 公司為例，國立中央大學碩士論文。，國立中央大學碩士論文。
5. 林婉婷 (2012) (2012)，高階經理人薪酬結構與企業社會責任績效之關聯性，雲林科技大，高階經理人薪酬結構與企業社會責任績效之關聯性雲林科技大學，碩士論文。
6. 周代瑋 (2014) (2014) ，台灣企業社會責任之實踐對員工作滿意度影響台灣企業社會責任之實踐對員工作滿意度影響 -以工作要求為調節變數，國立中央大學碩士論文。
7. 邱雯婷 (2014 )，企業社會責任實施程度與員工組織承諾之關聯，企業社會責任實施程度與員工組織承諾之關聯 :以員工企業社會責任知覺為中介變數，國立中央大學碩士論文。
8. 洪雪卿、陳薇如傅雁鈴 (2013) (2013)，影響企業社會責任績效之重要因素為何，，影響企業社會責任績效之重要因素為何商管科技季刊，第十四卷期，405 -441 頁。
9. 陳智、徐廣成（ 2011 2011）。中國企業社會責任影響因素研究）。中國企業社會責任影響因素研究 —— 基於公司治理視角的基於公司治理視角的實證分析。軟科學， 25(4) ，106 -116116 頁。
10. 梅春、趙曉菊 (201 6) ，薪酬差異、高管主動離職率與公司績效，外國經濟與管理第三十八卷四期， 19 -35 頁。
11. 黃營杉 (1999) (1999)，策略管理，台北：華泰文化事業中心。，策略管理台北：華泰文化事業中心。
12. 葉銀華、李存修柯承恩 (2002) (2002)，公司治理與平等系統，台北：商智文化，公司治理與平等系統台北：商智文化。
13. 劉美纓、丁碧慧、朱奐聿 (2014) (2014)，企業社會責任與公司治理、績效之關連性研企業社會責任與公司治理、績效之關連性研
45
究，第 17 屆科際整合管理研討會， 17 -30 頁。
14. 衛旭華 (2016) (2016)，薪酬水準和差距對企業運營結果影響的元分析薪酬水準和差距對企業運營結果影響的元分析，心理科學進展，第二十四卷七期1020 -1031 頁。
15. 饒育蕾、黃玉龍 (2012 )，高管薪酬內部公平性、股權質對司業績影響的實證研究，系統工程， 30(6) ，30 -35 頁
二、英文文獻
1. Adams, J. S., 1965, “Inequity In Social Exchange” Advances in Experimental Social Psychology, Vol 2, pp. 267-299.
2. Antweiler, W. & M. Z. Frank, 2005, “Do US stock markets typically overreact to corporate news stories?” Working paper, University of British Columbia.
3. Berens et al., 2005, “Corporate Associations and Consumer Product Responses: The Moderating Role of Corporate Brand Dominance” Journal of Marketing, 69, pp. 35-48
4. Bernard M. Bass, 1997, “Does the Transactional-Transformational Leadership Paradigm Transcend Organizational and National Boundaries?” American Psychologist, 52(2), pp. 130-139.
5. Bowen, H. R., 1953, “Social responsibilities of the Businessman” New York: Harper & Row.
6. Brower, J. & Mahajan, V., 2012, “Driven to Be Good: A Stakeholder Theory Perspective on the Drivers of Corporate Social Performance” Journal of Business Ethics, Vol 117, Issue 2, pp. 313–331.
7. Burke, L. and Logsdon, J. M., 1996, “How Corporate Social Responsibility Pays Off” Long Range Planning, 29, 495–502.
8. Carnahan, S., Agarwal, R., & Campbell, B. A., 2012, “Heterogeneity in turnover: The effect of relative compensation dispersion of firms on the mobility and entrepreneurship of extreme performers.” Strategic Management Journal, 33(12), pp. 1411–1430.
9. Carroll, A. B., 1979, “A three dimensional model of corporate social performance” Acad. Manag. Rev. 4(4),495-505.
10. Carroll, A. B., 1991, “The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders” Business Horizons, pp. 39-48
11. Carroll, A. B., 1999, “Corporate social responsibility: Evolution of a definitional construct” Business & Society, 38, pp. 268-295
12. Chen, J., Ezzamel, M., & Cai, Z. M., 2011, “Managerial power theory, tournament theory, and executive pay in China.” Journal of Corporate Finance, 17(4), 1176–1199.
13. Cowherd, D. M. & Levine, D. I., 1992, “Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory” Administrative Science Quarterly, 37(2), 302–320.
14. Davis, K., 1960, “Can business afford to ignore social responsibilities?” California 46 Management Review, 2(3), pp. 70-76.
15. Davis, K., 1973, “The Case for and Against Business Assumption of Social Responsibilities” Academy of Management Journal, 1, pp. 312-322.
16. Demsetz, H., 1995, “Management compensation and tournament theory. In The economics of the business firm: seven critical commentaries,” Cambridge University Press, pp. 110-136.
17. Desai, S., Brief, A. & George, J., 2010, “When Executives Rake in Millions: Meanness in Organizations” Working paper, Harvard University. Presented at the 23rd Annual International Association of Conflict Management conference, Boston, MA, June, 24–27.
18. Downes, P. E., & Choi, D., 2014, “Employee reactions to pay dispersion: A typology of existing research.” Human Resource Management Review, 24(1), pp. 53–66.
19. Eells, R. & Walton, C., 1961, “Conceptual Foundations of Business” Homewood: Richard D. Irwin.
20. Frederick, W. C., 1983, “Point of view corporate social responsibility in the Reagan era and beyond” California Management Journal, 33, pp. 233-258.
21. Gjolberg, M., 2009, “The origin of corporate social responsibility: global forces or national legacies?” Socio-Economic Review, Vol 7, Issue 4, pp. 605–637.
22. Godfrey, P. C., Merrill, C. B. & Hansen, J. M., 2009, “The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis.” Strategic Management Journal, 30, pp. 425-445.
23. Gomez-Mejia, Luis R. & Wiseman Robert M., 1998, “A Behavioral Agency Model of Managerial Risk Taking.” Academy of Management Review 23, p.133-153.
24. Gordon, R., 1976, “Recent developments in the theory of inflation and unemployment” Journal of Monetary Economics, vol. 2, issue 2, 185-219.
25. Gupta, N. & Shaw, J. D., 2014, “Employee compensation: The neglected area of HRM research” Human Resource Management Review, 24(1), 1–4.
26. Handelman, J. M. & S. J. Arnold, 1999, “The Role of Marketing Actions with a Social Dimension: Appeals to the Institutional Environment” Journal of Marketing, 63(3), 33-48.
27. Hitt, M. A., Ireland, R. D., & Hoskisson, R. E., 1996, “Strategic Management: Competitiveness and Globalization (2th ed.).” Minn. :West Publishing Company.
28. Holmstrom, B., 1979, “Moral Hazard and Observability” The Bell Journal of Economics, Vol. 10, No. 1. , pp. 74-91.
29. Jensen, M. C. & Meckling, W. H., 1976, “Theory of the firm: Managerial behavior, agency costs and ownership structure” Journal of Financial Economics, Vol 3, Issue 4, pp. 305-360.
30. Ji, Y. Y., 2015, “Top Management Team Pay Structure and Corporate Social Performance” Journal of General Management Vol. 40 No. 3, Spring.
31. Kadous, K., M. Mercer, & J. Thayer, 2009, “Is there safety in numbers? The effects of forecast accuracy and forecast boldness on financial analysts′ credibility with investors.” Contemporary Accounting Research, 26(3), pp. 933-968.
32. KLD Research & Analytics Inc. (KLD), 2008, “Getting started with KLD stats and KLD′s ratings definitions.” Boston, Massachusetts: KLD Research & Analytics, Inc.
33. Lazear, E. & Rosen, S., 1981, “Rank-Order Tournaments as Optimum Labor Contracts” Journal of Political Economy, 89 (5), pp. 841-864.
34. Mahapatra, S., 1984, “INVESTOR REACTION TO A CORPORATE SOCIAL ACCOUNTING” Journal of Business Finance & Accounting, Vol 11, Issue 1, pp. 29-40.
35. McGuire, J. B., 1963, “Business and Society” New York, McGraw-Hill.
36. Oh, W. Y., Hyun, S. & Park, S., 2016, “Top Management Team Pay Dispersion and Corporate Social Action: Empirical Evidence from US Banks” Corporate Responsibility, 6, pp140-161.
37. Orlitzky, M., Swanson, D. L. & Quartermaine, L. K., 2006, “Normative Myopia, Executives’ Personality, and Preference for Pay Dispersion: Toward Implications for Corporate Social Performance.” Business and Society, 45, 149–177.
38. Peters, R., and M. R. Mullen., 2009,"Some evidence of the cumulative effects of corporate social responsibility on financial performance", The Journal of Global Business Issue, 3:1-14.
39. Pfeffer, J. & Langton, N., 1993, “The Effect of Wage Dispersion on Satisfaction, Productivity, and Working Collaboratively: Evidence from College and University Faculty” Administrative Science Quarterly, Vol. 38, No. 3, pp. 382-407.
40. Shaw, J. D., 2014, “Pay dispersion” Annual Review of Organizational Psychology and Organizational Behavior, 1, 521–544.
41. Shleifer, A. & R. W. Vishny, 1997, “A Survey of Corporate Governance” Journal of Finance, 52(2), pp. 737-783.
42. Siegel, P. A. & Hambrick, D. C., 2005, “Pay Disparities Within Top Management Groups: Evidence of Harmful Effects on Performance of High-Technology Firms” Organization Science, Vol 16, Issue 3, pp. 259-274.
43. Stoelhorst, J. W., 2012, “Vertical Pay Dispersion and its Influence on Human Capital” University of Amsterdam.
44. Tetlock, P. C., 2007, “Giving content to investor sentiment: The role of media in the stock market.” The Journal of Finance, LXII(3), pp. 1139-1168.
45. Toutsoura, M., 2004, "Corporate social responsibility and financial performance", Working paper.
46. Wade, J. B., O’Reilly, C. A. & Pollock, T. G., 2006, “Overpaid CEOs and Underpaid Managers: Fairness and Executive Compensation” Organization Science, Vol 17, Issue 5, pp. 527-554.
47. Wilhelm, P. G., 1993, “Application of Distributive Justice Theory to the CEO Pay Problem: Recommendations for Reform” Journal of Business Ethics, Vol. 12, Issue 6, pp. 469-482.
48. Yanadori, Y. & Cui, V., 2013, “Creating incentives for innovation? The relationship between pay dispersion in R&D groups and firm innovation performance” Strategic Management Journal, Vol 34, No. 12, pp. 1502–1511.

指導教授

劉念琪(Nien-Chi Liu)

審核日期

2018-7-9

推文