國際企業之社會績效研究 林依陽、吳孟玲
E-mail: 9302254@mail.dyu.edu.tw
摘 要
基於國際企業發生了世界性的嚴重傷害事件，本研究以國際企業之社會績效為研究主題，並進而探討企業「國際化」、「
多角化」、「組織規模」、「負債比率」與「財務績效」等因子對其企業社會績效的影響。 研究對象為企業倫理期 刊(Journal of Business Ethics)於 2003年所公佈之企業社會績效的前100家企業為研究樣本，並以AMOS 4.0統計軟體及結構方 程式進行假說之驗證。 研究結果顯示：多角化程度對企業社會績效、多角化程度對負債比率、組織規模對負債比率及組織 規模對企業社會績效呈顯著正向關係；另國際化程度對企業財務績效、國際化程度對負債比率及企業財務績效對企業社會 績效，呈顯著負向關係，同時支持本研究部分假說。 最後，本研究亦對管理意涵與未來之研究建議提出討論。
關鍵詞 : 國際化，多角化，組織規模，負債比率，財務績效，企業社會績效 目錄
封面內頁 簽名頁 授權書 iii 中文摘要 v 英文摘要 vi 誌謝 vii 目錄 viii 圖目錄 xi 表目錄 xii 第一章 緒論 1.1 研究動機與目的 1 1.2 研究流程 2 第二章 文獻與假說 2.1 企業社會績效 4 2.1.1企業社會責任 4 2.1.2企業倫理 6 2.1.3企業社會績效的衡量方法 9 2.2 國際化程度 10 2.2.1國際化 程度的衡量方法 10 2.2.2國際化程度對企業財務績效的影響 13 2.2.3國際化程度對負債比率的影響 16 2.2.4國際化程度對企業社會績效的影響 16 2.3 多角化程度 18 2.3.1 多角化程度的衡量方法 18 2.3.2 多角化程度對企業社會績效的影響 20 2.3.3 多角化程度對負債比率的影響 20 2.3.4 多角化程度對企業財務績效的 影響 21 2.4組織規模 22 2.4.1 組織規模與負債比率 22 2.4.2 組織規模與企業社會績效 23 2.4.3 組織規模與企業財務績效 23 2.5負債比率對企業社會績效的影響 23 2.6企業財務績效與企業社會績效 24 第三章 研究方 法 3.1研究架構 26 3.2研究對象 26 3.3操作性定義 27 3.4資料來源 30 3.5結構方程模式 31 第四章 研究 結果 4.1 模型配適度分析 34 4.2實證結果分析 35 第五章 結論與建議 5.1研究結論 40 5.2管理意涵 43 5.3研究限制 44 5.4後續研究建議 45 參考文獻 中文部份 47 英文部份 50 圖目錄 圖1.1 論文研究流程圖 3 圖3.1 研究架構圖 26 表目錄 表2.1社會責任的定義 5 表2.2企業社會責任有關之國際標準及規範 7 表2.3社會績效的衝量方式 9 表2.4 Sullivan之國際化程度指標分類 13 表2.5國際化程度對企業財務績效的影響 14 表3.1變項之操作性定義 30 表4.1 模型配適度之分析結果 35 表4.2 模型的路徑係數表 38 表5.1 假說驗證結果 40
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