| 摘要: | 數十年來，企業社會責任（Corporate social responsibility，簡稱CSR）引起大量企業實踐者和學術研究者的關注，它是一個對學術界、產業界和社會具有顯著意義的領域。在這項研究中，我們認為一旦企業進行企業社會責任活動的相關投資，就必須有員工的參與才能夠幫助企業達到企業社會責任的目標，因為員工是企業重要利害關係人的一部分，同時，這也意味著員工擁有一定程度的權力和法律的效力得以影響公司的決策。然而，以往的研究很少探討員工對企業社會責任措施的看法，也很少提及這些可能會影響員工行為和態度的企業社會責任看法是如何形成的（前因）。因此，本研究之目的在於研究企業社會責任措施、員工組織認同和員工企業社會責任感知的關係，並探討員工企業社會責任歸因從中所扮演的中介效果為何。
本研究的主要對象是2015年台灣上市公司的員工，並且分為兩階段進行資料收集：在第一階段，我們透過分析上市公司於2015年發表的2014年企業社會責任報告書，以了解企業的企業社會責任措施採用的情況（其內容代表企業至2014年，所有企業社會責任投入與措施的實踐情形）；在第二階段，於2015年，我們透過問卷進行調查，收集員工企業社會責任感知、員工組織認同，以及員工企業社會責任的內部與外部歸因，此兩階段的資料蒐集過程，使本研究建立具有「時滯效果」的數據，以協助驗證研究模型中的因果關係。最終，在680份問卷中，一共回收34家公司、633名員工的問卷，其中614份為有效問卷，有效回收率為90.3％。將第一及第二階段的資料進行配對之後，由於部分公司於2015年沒有出版2014年的企業社會責任報告書，因此我們僅一共取得22家公司、430名員工的問卷資料，並加以進行分析。根據統計結果，本項研究證實：
一、企業的企業社會責任措施和員工企業社會責任感知具有正向關連；
二、員工組織認同與員工企業社會責任感知具有正向關連；
三、企業的企業社會責任措施與員工企業社會責任感知之間的正向關連將由員工之企業社會責任引發的內部歸因所完全中介；
四、員工組織認同與員工企業社會責任感知之間的正向關連將由員工之企業社會責任引發的內部歸因所部分中介。
關 鍵 字：企業社會責任措施、組織認同、企業社會責任歸因，以及企業社會責任感知
;Corporate social responsibility (CSR) has occupied the attention of practitioners and academics for decades, and it is a field with the remarkable meaningfulness for academia, industry, and society. In this study, we think that once the firms invest in CSR activities, there must be employees who could help the firms reach the agendas set for the CSR since the employees are a part of the stakeholders, and it means that they have remarkable power and legal right to twist the firms’ decisions. However, the previous studies rarely explore the employees’ views of the firms’ CSR practices, and rarely indicate the antecedents of the employees’ perceptions which might influence their behaviors and attitude toward the firms’ CSR practices. Thus, the proposes of this study here are to examine the relationships among the firms’ CSR practices, employees’ organizational identification (OID), and employees’ CSR perceptions, and explore what the mediating roles of employees’ CSR-induced attributions will be in this framework.
The main subjects in this survey is focusing on the employees from Taiwan’s publicly listed firms in 2015. The present study has conducted analysis in two waves: at time 1, we have collected data by reviewing the CSR reports which are published by the firms in 2015 to understand the situation of the CSR practices adopted by the firms up to the 2014; at time 2, we have executed a survey via questionnaires in 2015 to collect employees’ CSR perceptions, employees’ OID, and employees’ CSR-induced intrinsic and extrinsic attributions. These two waves will help us establish a time-lagged data and assist us with verifying the causal relationship of this research framework. Ultimately, by sending 680 questionnaires, a total of 614 valid questionnaires from 633 employees in 34 companies are returned, representing an overall response rate of 93.1% and a valid response rate of 90.3%. After matching the data from time 1 and time 2, we ultimately retain 430 employee samples from the 22 firms because some firms have no CSR report published in 2015. According to the statistic outcomes, this study confirms that:
1.There is a positive relationship between the firms’ CSR practices and employees’ CSR perceptions;
2.There is a positive relationship between the employees’ OID and employees’ CSR perceptions;
3.The positive relationship between the firms’ CSR practices and employees’ CSR perceptions will be fully mediated by employees’ CSR-induced intrinsic attribution;
4.The positive relationship between the employees’ OID and employees’ CSR perceptions will be partially mediated by employees’ CSR-induced intrinsic attribution.
Keywords: CSR, organizational identification, CSR-induced attributions, and CSR perceptions |
