姓名 郭麗琴(Li-chin Kuo) 查詢紙本館藏 畢業系所 企業管理學系在職專班 論文名稱
(A Quantitative Exploration of the Correlations and Effects between Sustainability and Profitability)
檔案 [Endnote RIS 格式] [Bibtex 格式] [檢視] [下載]
摘要(英) The purpose of this study is to examine the correlations and effects between sustainability and profitability in a view point of systematic circulation. 86 cases
of the Dow Jones Sustainability World Indexes are assessed of its associations and effects of sustainability performance with the accounting base of profitability. Various quantitative tools are applied to test the causal relationships in a precedent position over time. The outcomes reiterate the existence of correlations between sustainability and profitability contemporary though it may be inconsistent; there
are positive effects of sustainability upon profitability within the same period as well and yet the time-series’ effects between the twos remain insignificant . Influences of industrial nature and firm sizes upon sustainability development are also being tested to waive the concerns of possible impact on the sustainability development.
關鍵字(中) 關鍵字(英) ★ Corporate social responsibility
★ Correlation and Effect
★ Quantitative Exploration
★ financial performance
論文目次 CHAPTER 1 INTRODUCTION 1
1-1 Background 1
1-2 Research Motivation and Objective 2
1-3 Research Schema 3
CHAPTER 2 LITERATURE REVIEW 4
2-1 Sustainability 4
2-2 Profitability 8
2-3 Linkage of Sustainability and Profitability 9
CHAPTER 3 RESEARCH DESIGN 15
3-1 Model Framework 15
3-2 Operational Definitions 16
3-3 Structures and Hypotheses 19
3-4 Data Scope 22
3-5 Data Analysis Tools 22
CHAPTER 4 RESEARCH FINDINGS 24
4-1 Descriptive Statistics 24
4-2 Correspondent Profiles of Sustainability and Profitability 26
4-3 Verification of the Industry and Size Effects 28
4-4 The Correlations and Effects between Sustainability and Profitability 32
CHAPTER 5 SUMMARY AND CONCLUSION 47
5-1 Conclusions 47
5-2 Discussions 47
5-3 Research Limitations 47
5-4 Suggestions of Future Research 47
參考文獻 Arlow, P. Gannon, M.J.(1982). Social responsiveness, corporate structure, and economic performance. Academy of Management. The Academy of Management Review (pre-1986): April 1982. Vol. 7. Iss. 000002. P235.
Aupperle, K.E. Carroll, A.B. Hatfield, J.D. An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal (pre 1986): June 1985. Vol. 28. Iss. 000002. P446.
Brady,A.K.O.(2002). Profiling corporate imagery-a sustainability perspective. Judge Institute of Management, University of Cambridge: April, 2002.
Carroll, A.B. (1991).The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons. July-August. 1991.
Cochran, P.L. Wood, R.A.(1984). Corporate social responsibility and financial performance. Academy of Management Journal (pre-1986): Mar. 1984. Vol.27. Iss.000001. P42.
Drucker, P.F. (1992). The new society of organizations. Havard Business Review: Sep-Oct. 1992. P95-104.
Davidson III, W.N. Worrell, D.L.(1988). The impact of announcements of corporate illegalities on shareholder Returns. Academy of Management Journal: Mar. 1988. Vol. 31. Iss. 1. P195.
Doll, W.J. Xia, W. Torkzadeh, G. (1994). A confirmatory factor analysis of the end-user computing satisfaction instrument. MIS Quarterly: Dec. 1994. P453.
Dow Jones Sustainability Indexes (DJSI)-Annual Review 2004 http://www.sustainability-indexes.com/htmle/assessment/review2003.html
Dow Jones Sustainability World Indexes: Corporate sustainability sector overview. 2003 and 2004.
Global 500, World’s largest corporations. Fortune July, 2004. F-1.
Griffin, J.J. Mahon, J.F. (1997). The corporate social performance and corporate financial performance debate : Twenty-five years of incomparable research. Business and Society. Mar. 1997. Vol. 36. Iss. 1. P5.
Holmes, S.L.(1997). Corporate social performance: Past and present areas of commitment. Academy of Management Journal (pre-1986). Sep. 1997. Vol.20. Iss.3. P433.
Hair Jr., J.F. Anderson, R.E. Tatham, R.L. Black, W.C. Multivariate data analysis. 1998. Fifth edition. Prentice-Hall International, Inc.
Hawken, Paul. The ecology of commerce. HarperBusiness 1993. P139.
Interface Sustainability. Interface Inc.
Ingram, R.W. (1978). An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research: Autumn 1978. Vol.16. No. 2. P270.
Javalgi, R. Whipple, T. McManamon, M. Edick, V. (1992). Hospital image- A correspondence analysis approach. EBSCO Publishing: Dec. 1992. P34
Judge Jr., W.Q. Douglas, T.J.(1998) Performance implications of incorporating natural environmental issues into the strategic planning process: An Empirical Assessment*. Journal of Management Studies: March 1998. Vol.35. Iss. 2. P0022-2380.
Judge Jr.,W.Q. (1994). Correlates of organizational effectiveness : A multiple Analysis of a multidimensional outcome. Journal of Business Ethics: Jan. 1994. Vol. 13. Iss.1. P1.
Marrewijk, M.v. (2003) .Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics: May 2003. Vol. 44. Iss. 2/3. P95.
Marrewijk, M.v.(2003).Multiple levels of corporate sustainability. Journal of Business Ethics: May 2003. Vol.44. Iss.2/3. P107.
McGuire, J.B. Sundgren, A. Schneeweis, T. (1988). Corporate social responsibility and financial performance. Academy of Management Journal : Dec. 1988. Vol.31, Iss.4. P854.
Moore,G. (2001).Corporate social and financial performance: An investigation of the UK supermarket industry. Journal of Business Ethics: Dec. 2001. Vol. 34. Iss. 3/4. P299.
Mcalister, T. Ferrell, K. Ferrell, O.C. Business and society: A strategic approach to social responsibility. 2005. Second Edition. Houghton Miffin Company.
Manasinghe, M. (1993). The economist's approach to sustainable development. Finance & Development: Dec. 1993. Vol. 30, Iss. 4. P16.
Margolis, J.D. Walsh, J.P. (2001). People and profits? The search for a link between a company’s social and financial performance. Lawrence Erlbaum Associates Publishers. 2001
Norton, C. (2001). Reviewer of The people and profits? The search for a link between company’s social and financial performance. Mid-American Journal of Business: Spring 2003. Vol. 18. Iss. 1. P83.
Norton,B.G. Toman, M.A. (1997). Sustainability: Ecologist and economic perspectives. Land Economics: Nov. 1997. Vol.73. Iss. 4. P553.
Orlitzky, M. Schmidt, F.L. Rynes, S.L. (2003) Corporate social and financial performance : A meta-analysis. Organization Studies: 2003. Vol.24. Iss. 3. P403-441.
Pava, M.L. Krausz, J. (1996). The association of CSR and financial performance: The paradox of social cost. Journal of Business Ethics: Mar. 1996. Vol. 15. Iss. 3. P321.
Preston, L.E. O'Banon, D.P. (1997).The coroporate social-financial relationship: A typology and analysis. Business and Society: Dec. 1997. Vol.36. Iss.4. P419.
Reinhardt, F. (2000). Sustainability and the firm. Interface: May/Jun 2000. Vol.30. Iss.3. P26.
Steer, R.M. (1975). Problems in the measurement of organizational effectiveness. Administrative Science Quarterly: Dec. 1975. Vol. 20. P546-558.
SAM’s Corporate Sustainability Assessment for the Dow Jones Sustainability Indexes 2004. http://www.sustainability-indexes.com/htmle/assessment/review2003.html
SAM Research Corporate Sustainability Assessment Questionnaire 2004 Mixed.
Stanwick, P.A. Stanwick, S.D. (1998).The relationship between corporate social performance ,and organizational size, and environmental performance :An empirical examination. Journal of Business Ethics: Jan. 1998. Vol.17. Iss.2. P195.
Trotman, A. Bradley, G. (1981). Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society: 1981 Vol.6. Iss.4. P335-362.
Ullmann, A.A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of Management. The Academy of Management Review(pre-1986): July 1985. Vol.10. Iss.000003. P540.
Vance,S.C.(1975). Are socially responsible corporations good investment risk? Management Review: August 1975. P18-24.
Viederman, S.(1993). Sustainable development: What is it and how do we get there? Current History: April 1993. Academic Research Library. Vol.92. Iss.573. P180.
Waddock, S.A. Graves, S.B.(1997). The corporate social performance -finance performance link. Strategic Management Journal (1986-1998): April 1997. Vol.18. Iss.4. P303.
Wilkinson, A. Hill, M. Gollan, P. (2001). The sustainability debate. International Journal of Operation and Operation Management: 2001. Vol.21. Iss. 12. P1492.
World Commission on Environment and Development. (1987). Our Common Future. Oxford University Press, Oxford.
陳順宇. (2004). 多變量分析: Jan. 2004. 三版 . 台北華泰書局.
周文賢 (2002). 多變量統計分析: SAS/STAT使用方法 Feb. 2004. 智勝文化出版.初版二刷.
指導教授 張東生(Dong-shang Chang) 審核日期 2005-12-19 推文 facebook plurk twitter funp google live udn HD myshare reddit netvibes friend youpush delicious baidu