企業社會責任、品牌價值與企業價值關聯性之研究

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Title:	企業社會責任、品牌價值與企業價值關聯性之研究 The Association among Corporate Social Responsibility, Brand Value and Enterprise Value
Authors:	黃益謙 Huang, Yi-Chien
Contributors:	會計學系
Keywords:	企業社會責任品牌價值企業價值 Corporate Social Responsibility Brand Value Enterprise Value
Date:	2013-06
Issue Date:	2013-10-15 13:23:01 (UTC+8)
Abstract:	近年來，企業社會責任的議題不斷被反覆討論，企業不只是為股東追求利潤，也應盡企業對於社會的責任與義務，隨著社會大眾對於企業社會責任的要求逐漸提高，企業社會責任已漸漸成為企業經營及競爭壓力的來源。品牌對於企業來說也是另一重要的競爭來源，企業可以藉由建立良好的品牌形象，提升自己企業的競爭力並增加企業的利潤，使得企業價值提升。本研究使用天下雜誌「天下企業公民」的公司作為研究樣本，探討企業社會責任、品牌價值與企業價值之關聯性，且企業社會責任是否透過品牌價值進而提升企業價值，使用迴歸分析進行假說檢測，實證結果顯示企業社會責任與品牌價值、品牌價值與企業價值及企業社會責任與企業價值皆呈現正向關係，且本研究結果指出品牌價值不具有中介效果，意即企業社會責任不需透過品牌價值，本身即可以影響企業價值，所以企業實施企業社會責任可增加企業的品牌價值也直接影響企業價值。 In recent years, corporate social responsibility issues continue to be discussed, the enterprise not only profits for shareholders, should be made to corporate social responsibility and obligation, as the public demands for corporate social responsibility gradually improve, corporate social responsibility has gradually become a source of business and competitive pressure. Brand for enterprise is also another important source of competition, firms can establish a good brand image, increase business competitiveness and profits of an enterprise, allows businesses value enhancement. This study uses the Commonwealth Magazine "Best Corporate Citizens" for the company as a research sample, exploring corporate social responsibility, brand value and corporate value associated, and whether corporate social responsibility to enhance corporate value through brand value, hypothesis testing using regression analysis, empirical results show that corporate social responsibility and brand value, brand value and corporate values and corporate social responsibility and corporate value are all positively related, and the study results indicate the brand value does not have a mediating effect, meaning that corporate social responsibility to enhance corporate value without through brand value, so companies implementing corporate social responsibility can increase the company's brand value is also directly impact on corporate value.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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