本研究試圖回答：「企業社會責任會透過何種關鍵中介角色去創造員工與顧客的幸福感？道德領導又在過程中扮演的角色與效益為何？」本研究統整了過去國內外學者文獻，並以系統性的方式整合組織、員工及顧客三個層次，分別探討「企業社會責任透過員工價值共創之中介角色促進員工幸福感，並以道德領導為調節角色」及「員工幸福感透過顧客的價值共創與之中介角色來促進顧客幸福感」。本研究採用階層線性模型(HLM)進行跨層次分析，以台灣26家實行企業社會責任之企業作為研究對象，問卷共發放了546份，有效回收問卷共339份(主管問卷26份；員工問卷176份；顧客問卷137份；有效問卷回收率為62%)。 而在不同觀點下，員工幸福感所放置的層次將會有所不同，因此本研究架構將分為兩個部分進行探討，第一部分為探討個別員工之價值共創在組織層次之企業社會責任與個別員工之幸福感是否具有中介效果，以及組織層次之道德領導在組織層次之企業社會責任與個別員工之價值共創、個別員工之價值共創與個別員工之幸福感是否具有調節效果；第二部分為探討個別顧客之價值共創在整體員工之幸福感與個別顧客之幸福感是否具有中介效果。研究結果顯示，個別員工之價值共創在組織層次之企業社會責任與個別員工之幸福感具有中介效果，以及組織層次之道德領導在組織層次之企業社會責任與個別員工之價值共創、個別員工之價值共創與個別員工之幸福感皆具有調節效果；另一方面，個別顧客之價值共創在整體員工之幸福感與個別顧客之幸福感具有中介效果。 本研究貢獻可分為四個部分，第一，本研究填補目前的文獻缺乏在企業社會責任對於員工幸福感之影響的實證研究，並加入員工與組織間的價值共創作為中介因子，更深入地探討價值共創對於企業與員工關係之間的重要性。第二，本研究在企業社會責任對於員工的價值共創與幸福感之影響過程中，加入組織領導者可能帶來的影響，將道德領導列為調節因素，探討其如何催化企業社會責任與價值共創的影響。第三，本研究強調價值共創概念對於員工與顧客之間的互動之重要性，證實除了員工的行為會影響到顧客感受之外，顧客對於消費過程的投入也是影響顧客幸褔感的關鍵之一。第四，本研究以系統性的方式整合組織、員工及顧客三個層次的作用，採用階層線性模型並加入中介因子與調節因子進行跨層次分析，精確掌握組織、員工與顧客不同層次之間的關係，此方法論對企業社會責任研究具有創新性與貢獻性。 ;This study attempts to investigate how corporate social responsibility (CSR) promotes employee and customer well-being via key mediators. And what the role of ethical leadership plays in this process? By integrating past literatures of scholars, I developed a three-level framework which includes the organization, employee and customer levels in a systematic way, to explore “how CSR promotes employee well-being via key mediator of employee value co-creation (EVCC), and the ethical leadership as a moderator role” as well as “how employee well-being promotes customer well-being via key mediator of customer value co-creation(CVCC).” Hierarchical linear model (HLM) was employed to analyze the cross-level model in this study. A total of 546 questionnaires were distributed and 269 valid questionnaires were received from 26 enterprises implement CSR in Taiwan (organization sample size: 26; employee sample size: 176; customer sample size: 137; a valid response rate of 62%). Past studies suggest that employee well-being can be divided into the overall level and individual level. In order to investigate the relationship between CSR and customer comprehensively, we divide our research into two parts. First, we examine the mediating effect of individual EVCC in the relationship between organizational-level CSR and individual employee well-being(H1). Also examining the moderation effect of organizational-level ethical leadership in the relationship between organizational-level CSR and individual EVCC(H3), as well as individual EVCC and individual employee well-being(H4). Second, we examine the mediating effect of individual CVCC in the relationship between overall employee well-being and individual customer well-being(H2). The results showed to support the hypotheses. This study contributes to the field of research in four aspects. First, this study addresses a gap in the empirical literature by examining the positive impact of CSR on employee well-being and identified EVCC as a mediatory factor for more in-depth discussion of the value of value co-creation between business and employee relations. Second, this study provides the influence of the organization leaders and makes ethical leadership as a moderator to explore how CSR promote EVCC and employee well-being. Third, this study highlighted the importance of value co-creation on the interaction between employee and customer, also confirmed that customer involvement is also a key factor affecting the customer well-being not just the behavior of employees will affect the customer well-being. Fourth, I employed HLM to investigate the mediation and moderation effects on the cross-level relationships among organization, employee and customer. This methodology provided a more comprehensive perspective in the research field of CSR compared to single-level analysis.
