文化大學機構典藏 CCUR:Item 987654321/27968
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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/27968


    Title: 提升企業社會責任網站品質關鍵因素之研究-以標竿企業為例
    Enhance the Key Factors of Corporate Social Responsibility Website Quality-the Case of Benchmark Enterprise
    Authors: 張智傑
    Chang, Chih-Chieh
    Contributors: 會計學系
    Keywords: 實驗室決策法
    新型多準則決策方法
    折衷排序法
    企業社會責任網站
    DEMATEL
    DANP
    VIKOR
    CSR Website
    Date: 2014-07
    Issue Date: 2014-09-04 11:40:27 (UTC+8)
    Abstract: 企業運用先進的資訊技術提供企業社會責任報告書與利害關係人、分析師、和企業社會責任相關資訊使用者。但企業普遍仍無法清楚判斷其企業社會責任網站成功與否。本研究的目標,希望藉由分析標竿企業社會責任網站,設立一套有效衡量企業社會責任網站表現的模型。這個模型首先運用實驗室決策法解決非獨立性問題和分析準則構面間相互影響關係,之後再更進一步以新型多準則決策方法計算其權重,最後再以折衷排序法進行標竿企業的排名,從中找出優先改善的順序,作為日後建立企業社會責任網站的依據。

    Business employ advanced information technologies to provide corporation social responsibility (CSR) reporting, stakeholder, analysts, and other users of cor-poration social responsibility reporting, but it is likely that not all corporations have clear knowledge about how successful their websites are. This study proposes an effective model for evaluating corporation social responsibility websites by analy-sis benchmark enterprise. The model first applies the Decision-Making Trial and Evaluation Laboratory (DEMATEL) to cope with the interdependencies between evaluation criteria. Next, it uses the DEMETEL-Based Analytic Network Process (DANP) to compute weights for each criterion. Finally, it uses the VlseKriteri-jumska Optimizacija I Kompromisno Resenje (VIKOR) to rank benchmark enter-prise`s CSR website. Therefore, this study not only provides a comprehensive and systematic approach that quantitatively measures a website’s overall performance, but also contributes to practical applications in terms of providing worthwhile recommendations for building an ideal of website.
    Appears in Collections:[Department of Accounting & Graduate Institute of Accounting] Thesis

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