第六章 結論與建議
第一節 研究結論
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
第六章 結論與建議
第一節 研究結論
將責任營運視為公司總體的核心價值，並協同相關事業單位落實，共同使企業社 會責任融入核心營運策略的企業，通常能從中提高企業品牌形象獲益。企業社會 責任的舉措不僅只是狹義的慈善事業，而是將善因想法轉化為實際的商業策略。
企業社會責任驅動的努力並不只涉及實質上捐贈的金錢，它談論整合社會和道德 實踐融入商業策略，以在消費者心中創造一個良好的品牌形象。隨著企業社會責 任意識的增加，企業推動公司治理和落實道德標準，已成為一個非常基本面的作 法。
企業社會責任的內容除了能夠建立與消費者間的情感聯繫，更能建立企業品牌、
社會責任舉措和利害相關人之間的連接。透過企業社會責任的活動舉措來促進品 牌形象，能夠鼓勵外部積極提供意見，最終對品牌有正面效益，因為公司選擇自 行公開揭露顯示了外部溝通活動和內部經營作業具有高度一致性。這麼一來，有 助於建立品牌的聲譽，增加差異化的競爭優勢，更可以累積企業品牌價值。
本研究之個案公司 Diageo，由內而外進行了企業能力盤點並由外而內從策略角 度切入發展企業社會責任專案，對內嚴實進行流程內控管裡，從價值鏈著手進行 創新活動，整合上中下游的商業夥伴，對外主動配合政府法規並與消費者建立誠 信關係，徹底將社會責任融入企業營運之中，成功的體現了四個目標：
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
1. 降低產業中的營運風險及成本。重視公司治理架構的完整性，界定營運對經 濟、社會及環境造成的法規及行銷風險，落實於每日的營運行動中，勇於承 擔社會期待的企業責任，落實利害相關人對永續發展的期待。
2. 創造更多核心能耐，增加競爭優勢。解決全球所面臨的天然資源匱乏的問題，
增加生產基地的生產及研發效率，減緩溫室氣體排放對環境造成的衝擊，追 求製程創新發展，從改善內部價值鏈的每個環節做起，甚至鼓勵所有商業合 作夥伴導入標準作業標準，最終擴散至整個外部價值鏈。
3. 協同利害相關人價值創造。創造合宜的工作環境，重視人才培育，讓員工和 企業共同成長。致力於社區發展，透過企業慈善給予實質的協助，提昇其經 濟環境，並在社區內創造更佳的企業品牌形象來影響消費者最終購買行為。
4. 維護企業聲譽及其業務合法性。透過理性飲酒專案以及產品品質標示的活動 推廣，來改變消費者對於酒類商品的認知及後續的消費行為。既可減少商品 本來挾帶的負面風險，更可有效改善品牌形象並增進品牌價值。遵守既定政 府的酒精性產品法規，主動配合法令政策，同時也積極和政府取得對話機會，
改善現存產業經營環境。
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University 第二節 研究建議
Diageo 的企業社會責任現階段已經考慮了許多價值鏈活動中可能會對供應商、
顧客以及消費者及其他利害關係人造成的影響，未來企業社會責任的施行應該是 從回應式朝向主動式，調整價值鏈活動使其符合國際間的還保節能標準，例如導 入綠色供應鏈以及運用產品生命週期的概念，不僅可強化企業體質創造更多業內 競爭優勢，獲取可觀的經營利潤，維持穩定的商業夥伴關係，確保顧客及消費者 的滿意度，達到長期永續發展的目標，更是積極承擔社會責任的實際作法，為社 會創造更多附加價值。
本研究因現階段僅能取得官方公開發行之資料進行個案分析，難免會有研究結果 不夠客觀之限制。建議未來相關研究方向可從各種不同利害關係人的角度出發來 探討企業社會責任施行的效果對於品牌價值提昇的強度，或是從各個不同國家或 市場的酒精性產品消費文化中去觀察兩者間的消長，更甚者比較其他同業的企業 社會責任計畫以獲得更整個產業在企業社會責任施行的發展變化，以獲得更客觀 且具全面性的研究結果。
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University 參考文獻
English Books
1. Aaker, David A., Managing Brand Equity, New York, The Free Press, 1991.
2. Aaker, David A., Building Strong Brands, New York, Free Press, 1996.
3. Backman, J. Ed., Social responsibility and accountability, New York, New York University Press, 1955.
4. Berle, A. and Means, Gardiner C., The modern corporation and private property, New York, MacMillan, New York, 1932.
5. Booner, P. G. and Nelson, R., Product attributes and perceived quality: foods, New York, Lexington Books, pp.269-294, 1985.
6. Bowen, H. R., Social Responsibilities of the Businessman, New York, Harper and Row, 1953.
7. Collis, D. B. and Montgomery, J., Corporate Strategy－Resources and the Scope of the Firm, Chicago, Irwin Book Team, pp.28-29, 1997.
8. Committee for Economic Development, Social Responsibilities for Business Corporations, New York, CED, 1971.
9. Elkington, John., Cannibals with Forks: The triple bottom line of 21st Century Business, Oxford, Capstone Publishing, 1997.
10. Freeman, R. Edward., Strategic management: A stakeholder approach, Boston, Pitman, 1984.
11. French, J. and Blair-Stevens, C., Social marketing national benchmark criteria, UK, National Social Marketing Centre, 2006.
•‧
12. Friedman, M., Capitalism and freedom, Chicago, University of Chicago Press, 1962.
13. Ind, N., The Corporate Brand, New York, New York University Press, 1997.
14. Johnson, H. L., Business in contemporary society: Framework and issues, Belmont, Calafornia, Wadsworth Publishing, 1971.
15. Keller, K. L., Strategic Brand Management: Building, Measuring and Managing Brand Equity, New Jersey, Prentice Hall, 1998.
16. Keller, K. L., Building and Managing Corporate Brand Equity, New York, The Oxford University Press, 2000.
17. Manne, H. G. and Wallich, H. C., The modern corporation and social
responsibility, Washington, DC, American Enterprise Institute for Public Policy Research, 1972.
18. McGuire, J. W., Business and society, New York, McGraw-Hill, 1963.
19. Oppenheim, J., Bonini, Sl, Bielak, D., Kehm, T., and Lacy, P., Shaping the New Rules of Competition: UN Global Compact Participant Mirror, New York, McKinsey and Company, 2007.
20. Smith, J. M., Brand Equity and the Analysis of Customer Transactions, Cambridge, Massachusetts, Marketing Science Institute, pp.91-110, 1991.
21. Srivastava, R. and Shocker, A., Brand Equity: A Perspective on Its Meaning and Measurement, Cambridge, Massachusetts, Marketing Science Institute,
pp.91-124, 1991.
22. Steiner, George A., Business and society, New York, Random House, 1971.
23. Walton, Clarence C., Corporate social responsibilities, Belmont, Calafornia,
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University Wadsworth Publishing, 1967.
24. Woolfson, C. and Beck, M., Corporate social responsibility in the international oil industry, New York, Baywood, pp.1-13, 2005.
English Periodicals
1. Anderson, P., “The beverage alcohol industry's social aspects organizations: a public health warning,” The Globe, Vol.3, pp.3-30, 2002.
2. Arrow, Kenneth J., “Social Responsibility and Economic Efficiency,” Public Policy, Vol.21, pp.303-317, 1973.
3. Aupperle, K. E., Carroll, A. B., and Hatfield, J. D., “An empirical investigation of the relationship between corporate social responsibility and profitability,”
Academy of Management Journal, Vol.28, No.2, pp.446-463, 1985.
4. Balmer, J. M. T., “Corporate Identity, Corporate Branding and Corporate Marketing: Seeing Through the Fog,” European Journal of Marketing, Vol.35, No.3/4, pp.248-291, 2001.
5. Barwise, P., “Introduction to the special issue on brand equity,” International Journal of Research in Marketing, Vol.10, No.1, pp.93-104, 1993.
6. Beatty, R. P. and Ritter, J. R., “Investment Banking, Reputation and Underpinning of Initial Public Offering,” Journal of Financial Economics, Vol.15, No.1/2, pp.213-232, 1986.
7. Bhattacharya, C. B. and Sen, S., “Doing Better at Doing Good: When, Why, and How Consumers Respond to Corporate Social Initiatives,” California
Management Review, Vol.47, No.1, pp.9-24, 2004.
•‧
8. Biel, Alexander L., “How Brand Image Drives Brand Equity,” Journal of Advertising Research, Vol.32, No.6, pp.6-12, 1992.
9. Brasco, Thomas C., "How Brand Names Are Valued for Acquisition, in Defining, Measuring and Managing Brand Equity,” Journal of Marketing, Vol.57, No.1, pp.91-124, 1988.
10. Brown, T. and Dacin, P., “The Company and the Product: Corporate
Associations and Consumer Product Responses,” Journal of Marketing, Vol.61, No.1, pp.68-84, 1997.
11. Cai, Ye., Jo, Hoje. and Pan, Carrie., “Doing Well While Doing Bad? CSR in Controversial Industry Sectors,” Journal of Business Ethics, Vol.108, No.4, pp.467-480, 2011.
12. Carroll, A. B., “A three-dimensional conceptual model of corporate social performance,” Academy of Management Review, Vol.4, No.4, pp.497-505, 1979.
13. Carroll, A. B., “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders,” Business Horizons, Vol.34, No.4, pp.39-48, 1991.
14. Chang, L. B., “Who’s in the Business of Saving Lives,” Journal of Medicine and Philosophy, Vol.31, No.5, pp.461–482, 2006.
15. Creyer, E. H. and Ross, W. T. J., “Trade-Offs Between Price and Quality: How a Value Index Affects Preference Formation,” Journal of Consumer Affairs, Vol.31, No.2, pp.280–302, 1997.
16. Davis, K., “Can business afford to ignore social responsibilities,” California
•‧
Management Review, Vol.2, No.3, pp.70-76, 1960.17. Davis, K., “The Case For and Against Business Assumption of Social
Responsibilities,” Academy of Management Journal, Vol.16, No.2, pp.312-322, 1973.
18. Donaldson, T. and Lee, E. P., “The Stakeholder Theory of The Corporation:
Concepts, Evidence, and Implications,” Academy of Management Review, Vol.20, No.1, pp.65-91, 1995.
19. Doyle, P., “Building Successful Brands：The strategic options,” Journal of Consumer Marketing, Vol.7, No.2, pp.5-20, 1990.
20. Drucker, P. F., “The new meaning of corporate social responsibility,” California Management Review, Vol.26, No.2, pp.53-63, 1984.
21. Du, S. and Vieira, E. T. Jr., “Striving for Legitimacy Through Corporate Social Responsibility: Insights from Oil Companies,” Journal of Business Ethics, Vol.110, No.4, pp.413-427, 2012.
22. Dyson, F. and Hollis, A., “Understanding, measuring, and using brand equity.”
Journal of Advertising Research, Vol.11, No.12, pp.9-21, 1996.
25. Eabrasu, M., “A Moral Pluralist Perspective on Corporate Social Responsibility:
From Good to Controversial Practices,” Journal of Business Ethics, Vol.110, No.4, pp.429-439, 2012.
26. Esteban, D., “Strengthening Corporate Social Responsibility in the
Pharmaceutical Industry,” Journal of Medical Marketing, Vol.8, No.1, pp.77–79, 2008.
27. Farquhar, P. H., “Managing Brand Equity,” Journal of Marketing Research,
•‧
Vol.30, No.4, pp.7-12, 1990.28. Godfrey, Paul C., Merrill, Craig G. and Hansen, Jared M., “The Relationship Between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis,” Strategic Management Journal, Vol.30, No.4, pp.425-445, 2009.
29. Hart, Stuart L., “A Natural-resource-based View of the Firm,” Academy of Management Review, Vol.20, No.4, pp.986-1014, 1995.
30. Hastings, Gerad and Angus, Kathryn., “When is social marketing not social marketing,” Journal of Social Marketing, Vol.1, No.1, pp.45–53, 2011.
31. Hatch, M. J. and Schultz, M., “Are the strategic stars aligned for your corporate brand,” Harvard Business Review, Vol.79, No.2, pp.128-34, 2001.
32. Jo, Hoje and Na, Haejung., “Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors,” Journal of Business Ethics, Vol.110, No.4, pp.441-456, 2012.
33. Jones, T. M., “Corporate social responsibility revisited, redefined,” California Management Review, Vol.22, No.3, pp.59-67, 1980
34. Judge Jr., William Q. and Douglas, Thomas D., “Performance Implications of Incorporating Natural Environmental Issues Into the Strategic Planning Process:
An Empirical Assessment,” Journal of Management Studies, Vol.35, No.2, pp.241-260, 1998.
35. Kamakura, W. and Russell, G., “Measuring Brand Value with Scanner Data,”
International Journal of Research in Marketing, Vol.10, No.9, pp.9-22, 1993.
36. Kaplan, R. S. and Norton, D. P., “Using the Balanced Scorecard as a Strategic
•‧
Management System,” Harvard Business Review, Vol.74, No.1, pp.75-85, 1996.
37. Keller, K. L., “Conceptualizing, Measuring and Managing Customer-Based Brand Equity,” Journal of Marketing, No.57, No.1, pp.1-22, 1993.
38. Kim, P., “A Perspective on Brands,” Journal of Consumer Marketing, Vol.7, No.4, pp. 20-30, 1990.
39. Klassen, Robert D. and Whybark, D. Clay., “The Impact of Environmental Technologies on Manufacturing Performance,” Academy of Management Journal, Vol.42, No.6, pp.599-615, 1999.
40. Lee, M. and Kohler, J., “Benchmarking and Transparency: Incentives for the Pharmaceutical Industry’s Corporate Social Responsibility,” Journal of Business Ethics, Vol.95, No.4, pp.641-658, 2010.
41. Lindorff, M., Prior Johnson, E. and McGuire, L., “Strategic Corporate Social Responsibility in Controversial Industry Sectors: The Social Value of Harm Minimization,” Journal of Business Ethics, Vol.110, No.4, pp.457-467, 2012.
42. Maignan, I., Ferrell, O. C. and Hult, G. Tomas M.,“Corporate Citizenship:
Cultural Antecedents and Business benefits,” Journal of the Academy of Marketing Science, Vol.27, No.4 , pp.455-469, 1999.
43. Menon, A. and Menon, A., “Enviroprenuerial Marketing Strategy: The Emergence of Corporate Environmentalism as Market Strategy,” Journal of Marketing, Vol.61, No.1, pp.51-67, 1997.
44. Palazzo, G. and Ulf, R., “CSR Business as Usual? The Case of the Tobacco Industry,” Journal of Business Ethics, Vol.61, No.4, pp.387-401, 2005.
45. Panayiotou, N.A., Aravossis, K.G. and Moschou, P., “A New Methodology
•‧
Approach for Measuring Corporate Social Responsibility Performance,” Water Air Soil Pollution: Focus, Vol.9, No.1-2, pp.129-138, 2009.
46. Penrose, N., “Valuation of Brand Name and Trademarks,” Brand Valuation:
Establishing a True and Fair View, pp.32-35, 1989.
47. Porter, Michael E. and Van der Linde, Claas., “Green and Competitive: Ending the Stalemate,” Harvard Business Review, Vol.73, No.5, pp.120-134, 1995.
48. Porter, Michael E. and Kramer, Mark R., “Strategy & Society: The Link
Between Competitive Advantage and Corporate Social Responsibility,” Harvard Business Review, Vol.84, Vo.84, No.6 , pp.78-92, 2006.
49. Porter, Michael E. and Kramer, Mark R., “Creating shared value,” Harvard Business Review, Vol.89, No.1, pp.62-77, 2011.
50. Rao, H., “The Social Construction of Reputation: Certification, Contests, Legitimization and the Survival of Organization in the American Automobile Industry, 1895-1912,” Strategic Management Journal, Vol.15, No.1, pp.29-44, 1994.
51. Rowley, T. and Moldoveanu, M., “When will stakeholder groups act? An interest-and-identity-based model of stakeholder group mobilization,” Academy of Management Review, Vol.28, No.2, pp.204-19, 2003.
52. Schwartz, M. S. and Carroll, A. B., “Corporate Social Responsibility: A Three-Domain Approach,” Business Ethics Quarterly, Vol.13, No.4, pp.503, 2003.
53. Sethi, S. P., “Dimensions of corporate social performance: An analytic framework,” California Management Review, Vol.17, No.3, pp.58-64, 1975.
•‧
54. Shocker, A. D., and Weitz, B., “A Perspective on Brand Equity Principles and Issues,” Summary of Marketing Science Institute Conference, MA. Report, pp.88-104, 1988.
55. Simon, C. J. and Sullivan, M. W., “The Measurements and Determinants of Brand Equity: A Financial Approach,” Marketing Science, Vol.12, No.1, pp.28-52, 1993.
56. Smith, N. C., “Corporate Social Responsibility: Whether or How,” California Management Review, Vol.45, No.4, pp.52–76, 2003.
57. Stainer, L., “Performance management and corporate social responsibility: the strategic connection,” Change, Vol.15, No.5, pp.253-264, 2006.
58. Stobart, P., “Alternative Methods for Brand Valuation,” Brand Valuation:
Establishing a True and Fair View, pp.135-145, 1989.
59. Tauber, E. M., “Brand Lever: Strategy for Growth in a Cost Control World,”
Journal of Advertising Research, Vol.28, No.4, pp.26-30, 1998.
60. Trudel, R. and Cotte, J., “Does It Pay to Be Good,” MIT Sloan Management Review, Vol.50, No.2, pp.60-68, 2009.
61. Tuzzolino, F. and Armandi, B. R., “A need-hierarchy framework for assessing corporate social responsibility,” Academy of Management Review, Vol.6, No.1, pp.21-28, 1981.
62. Vaaland, T. I., Heide, M. and Gronhaug, K., “Corporate social responsibility:
investigating theory and research in the marketing context,” European Journal of Marketing, Vol.42, No.9/10, pp.927-53, 2008.
63. Van Marrewijk, M., “Concepts And Definitions of CSR and Corporate
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
Sustainability: Between Agency and Communion,” Journal of Business Ethics, Vol.44, No.2, pp.95-105, 2003.
64. Varadarajan, P. R. and Menon, A., “Cause-related marketing: A co-alignment of marketing strategy and corporate philanthropy,” Journal of Marketing, Vol.52, No.3, pp.58-74, 1988.
65. Waddock, Sandra A. and Graves, Samuel B., “The Corporate Social
Performance-Financial Performance Link,” Strategic Management Journal, Vol.8, No.4, pp.303-319, 1997.
66. Wartick, S. L. and Cochran, P. L., “The evolution of the corporate social performance model,” Academy of Management Review, Vol.10, No.4, pp.758-769, 1985.
67. Werther, W. B. Jr. and Chandler, D., “Strategic corporate social responsibility as a global brand insurance,” Business Horizons, Vol.48, No.4, pp.317-324, 2005.
68. Wilson, A. and West, C., “The marketing of unmentionables,” Harvard Business Review, Vol.51, No.1, pp.91-102, 1981.
69. Wood, Donna J., “Corporate Social Performance Revisited,” Academy of Management Review, Vol.16, No.4, pp.691-718, 1991.
70. Zenisek, T. J., “Corporate social responsibility: A conceptualization based on organizational literature,” Academy of Management Review, Vol.4, No.3, 359-368, 1979.
English Webpages
1. Brand Finance. (n.d.). Global 500 2012. Retrieved 20th June, 2013, from
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
•‧
國
立立 政 治 大
㈻㊫學
•‧
Na tiona
l Ch engchi University
http://www.brandfinance.com/knowledge_centre/reports/?page=2 2. Diageo. (n.d.). Diageo Official Website. Retrieved 19th June, 2013, from
http://www.brandfinance.com/knowledge_centre/reports/?page=2 2. Diageo. (n.d.). Diageo Official Website. Retrieved 19th June, 2013, from