博碩士論文 100356007 詳細資訊




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姓名 劉俊其(Chun-chi Liu)  查詢紙本館藏   畢業系所 環境工程研究所
論文名稱 以員工期望探討企業社會責任指標
(Using Employee Expectation as A Corporate Social Responsibility Index)
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摘要(中) 企業社會責任是任何企業組織持續經營及永續發展所需面對的核心議題,然而,台灣地區的中小企業面臨企業社會責任議題,參與性仍顯得較不積極。本研究採用廣泛使用之全球報告倡議組織所提出「GRI 永續性報告綱領」3.0版作為評估中小企業參與企業社會責任的可行性。
依據管理系統運作因素及永續性報告綱領中經濟、環境、勞工及尊嚴工作、人權、社會、產品責任等績效指標作為問卷調查基礎,並經專家檢視問項及進行前測效度及信度檢驗,以受訪者員工自身變項因素探討企業於執行企業社會責任各項績效指標優先順序。由於中小企業較不易由外部利害相關者期望作為規劃企業社會責任相關事宜,因此本研究設計上除以企業員工作為內部利害相關者進行問卷查訪外,並利用公開網路調查與回收,以作為問卷樣本背景及後續探討。
以敘述統計、單因子變異數及多準則相加模式驗證分析1,087回收問卷,調查結果顯示以員工自身變項(性別、年齡、教育程度、工作年資、產業別、身分群組、參與密度與參與權責時)不同,對於企業執行企業社會責任認知有顯著影響。其次,以員工的期望及認知排序可作為企業執行企業社會責任各項指標的優先順序。企業可檢視自身資源並妥善分配,可作為進行企業社會責任運作先期規劃,使逐一達到企業社會責任工作各績效指標揭露。此外,研究中提出方式亦可應用於中小企業評估員工以外的其他利害相關者期望,以作為整合建立企業社會責任工作。
關鍵詞:企業社會責任、利害相關者、全球報告倡議組織、利害相關者參與
摘要(英) Corporate social responsibility, CSR, is a core issue for any organization committed to sustainable development. However, it is uncommon for small and medium-sized enterprises, SMEs, to engage in corporate social responsibility. This study attempts to evaluate the feasibility of SMEs’ engagement in CSR. Because of its global acceptance, the Sustainability Reporting Guidelines Version 3.0 proposed by the Global Reporting Initiative are adopted in this research.
Questionnaires are designed based on the performance indicators of economic, environmental, labor practices, decent work, human rights, society, and product responsibility. To provide sufficient background information to respondents, respective aspects of each performance indicator are also included in the questionnaire. Applicability of the questionnaires is refined through an experts review process. This study only considers employees as the primary stakeholders. This is due to the fact that external stakeholders of a small and medium-sized company are relatively reluctant to engage in the CSR reporting process. To collect as many returned questionnaires as possible, social media is utilized in addition to in-house surveys.
Sophisticated statistical analysis methods are used to analyze 1,087 returned questionnaires. Results of the survey indicate that personal background such as gender, age, education, tenure, etc. strongly affect the respondents’ perception on CSR. Secondly, employees’ preference on the ranking of the performance indicators can be used to prioritize an organization’s social responsibility programs and to allocate limited resources. Approaches proposed in this study can also be used by a SME to engage other stakeholders other than its own employees.
Keywords : Corporate social responsibility, Stakeholders, Global reporting initiative, Stakeholders engagement
關鍵字(中) ★ 企業社會責任
★ 全球報告倡議組織
★ 利害相關者參與
關鍵字(英) ★ Corporate social responsibility
★ Global reporting initiative
★ Stakeholders engagement
論文目次 摘要……………………i
Abstract……………………ii
誌謝……………………iii
目錄……………………iv
圖目錄……………………vii
表目錄……………………viii
第一章 緒論……………………1
1.1 研究背景與動機……………………1
1.2 研究目的……………………4
1.3 研究流程……………………5
1.4 研究範圍與限制……………………6
第二章 文獻探討……………………7
2.1 企業社會責任……………………7
2.1.1 企業社會責意涵……………………8
2.1.2 企業社會責任概念發展……………………13
2.2 企業社會責任標準與規範……………………16
2.2.1 企業社會責任國際相關標準與規範……………………16
2.2.2 企業社會責任規範分類……………………25
2.2.3 GRI永續性報告綱領……………………29
2.3 員工在利害相關者角色……………………41
第三章 研究方法……………………45
3.1 研究架構……………………45
3.2 問卷設計……………………47
3.2.1 依變數設定與定義……………………47
3.2.2 自變數項目編寫……………………48
3.2.3 自變數量測工具……………………48
3.2.4 專家訪談與問卷修正……………………49
3.3 資料分析方法……………………50
3.3.1 信度分析……………………51
3.3.2 效度分析……………………52
3.3.3 敘述性統計分析……………………52
3.4 預測問卷……………………53
3.4.1 預測問卷樣本數……………………53
3.4.2 預測結果信度與效度分析……………………53
3.5 實測問卷……………………57
第四章 問卷調查結果與分……………………58
4.1 回收問卷樣本資料……………………58
4.1.1 實測問卷樣本數……………………58
4.1.2 實測結果信度與效度分析……………………61
4.2 實測因素分析結果……………………64
4.3 敘述統計分析……………………66
4.3.1 內部推動管理系統關鍵因素調查(MS)敘述統計量說明……………66
4.3.2 經濟績效指標重要度調查(EC)敘述統計量說明……………………66
4.3.3 環境績效指標重要度調查(EN)敘述統計量說明……………………67
4.3.4 勞工及尊嚴工作績效績指標重要度調查(LA)敘述統計量說明……68
4.3.5 人權績效指標重要度調查(HR)敘述統計量說明……………………69
4.3.6 社會績效指標重要度調查(SO)敘述統計量說明……………………69
4.2.7 產品責任績效指標重要度調查(PR)敘述統計量說明………………70
4.4 單因子變異數分析……………………71
4.4.1 管理系統推行關鍵因素(MS)單因子變異數分析………………………71
4.4.2 經濟績效指標重要度調查(EC)單因子變異數分析……………………72
4.4.3 環境績效指標重要度調查(EN)單因子變異數分析……………………74
4.4.4 勞工及尊嚴工作績效指標重要度調查(LA)單因子變異數分析………76
4.4.5 人權績效指標重要度調查(HR)單因子變異數分析……………………77
4.6.6 社會績效指標重要度調查(SO)單因子變異數分析……………………79
4.4.7 產品責任績效指標重要度調查(PR)單因子變異數分析………………80
4.5 單因子變異數分析比較……………………81
4.5.1 受訪者變項於內部推動管理系統關鍵因素調查(MS)分析比較………81
4.5.2 受訪者變項於經濟績效指標重要度調查(EC)分析比較………………82
4.5.3 受訪者變項於環境績效指標重要度調查(EN)分析比較………………83
4.5.4 受訪者變項於勞工及尊嚴工作績效指標重要度調查(LA)分析比較…84
4.5.5 受訪者變項於人權績效指標重要度調查(HR)分析比較………………85
4.5.6 受訪者變項於社會績效指標重要度調查(SO)分析比較………………86
4.5.7 受訪者變項於產品責任績效指標重要度調查(PR)分析比較…………86
4.6 多準則相加模式……………………87
4.6.1 各族群對於GRI考量面重要性成績加總……………………87
4.6.2 受訪者變項群組對於GRI指標重要性變異數排序……………………88
4.6.3 受訪者變項群組對於GRI指標重要性相加數排序……………………90
第五章 結論與建議……………………95
5.1 結論……………………95
5.1.1 員工對於企業社會責任考量面重要性……………………95
5.1.2 對於企業執行GRI等級之執行指標先後順序……………………99
5.2 建議……………………100
參考文獻……………………102
附錄一 GRI G 3.1標準揭露架構……………………109
附錄二 問卷……………………116
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指導教授 于樹偉(Shuh-woei Yu) 審核日期 2013-7-25
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