本研究主要探討利害關係人與企業主之間對於企業社會責任真實性的多元資料建構之研究，嘗試以不同的角度來探究企業社會責任的真實性。本研究採用質性研究中單一個案設計法，以美國梅西百貨公司(Macy's)作為焦點個案，從中挑選相關的利害關係人包括Macy's的供應商、Macy's台灣公司的管理階層、以及曾在Macy's買過東西的消費者作為研究樣本，嘗試去了解利害關係人如何評價該公司活動的企業社會責任之真實性並嘗試建構出其模型。資料蒐集以次級資料收集及深度訪談法為主，受訪者的選取是以質性研究非機率抽樣中的判斷抽樣方式，透過本研究人員的人際網路，選擇符合本研究目的的受訪者，訪談人數共12位。資料驗證的部分，則是採用三角驗證法，透過資料之來源差異來解釋建構的結果是否有所不同，以達到理論的飽和。本研究分析架構圍繞三個重要的觀念－企業社會責任、基模、與企業社會責任的真實性。當利害關係人對公司從事企業社會責任的動機存在著質疑時，會對企業社會責任活動的成功造成阻礙。本研究以基模理論為基礎去建構企業社會責任的真實性結構，企業可以參考本研究結果，以階段性的方式達成企業社會責任氛圍，喚起消費者共鳴，及對社會環境的情感連結，讓利害關係人知覺到企業社會責任真實性，並降低利害關係人之懷疑。
This research mainly explores the multi-material construction of the au-thenticity of corporate social responsibility (CSR) between stakeholders and business owners, and the authenticity of CSR from different perspectives. This study uses the single case design method in qualitative research. Using Macy's as the focus case, and selects relevant stakeholders from suppliers, Macy’s Taiwan management and consumers who have the shopping experience in Macy’s as the research example. Attempt to understand how the stakeholders evaluate the authenticity of the organization’s CSR and to construct its model. The data collection is mainly based on secondary data collection and in-depth interviews. The selection of interviewees is based on the Judgmental Sampling method in qualitative research nonprobability sampling. Through the researcher's personal network, the interviewees who meet the purpose of this study are selected. In the part of data verification, the triangle verification method is used to explain whether the construction results are different through the difference of the source of the data to achieve the saturation of the theory. This research analysis framework revolves around three important concepts-CSR, Schema, and the CSR authenticity. When stakeholders question the organization's motivation to engage in CSR, it will hinder the success of CSR activities. This research is based on the Schema theory to construct the authenticity of CSR. Organizations can refer to the results of this research to achieve a CSR atmosphere in a staged manner, evoke stakeholders resonance, and social environment Emotional connection allows stakeholders to perceive the authenticity of CSR and reduces stakeholders suspicion.
