企業社會責任、企業聲望與品牌權益關聯之探討

Abstract

企業社會責任已成為全球趨勢，然而實施企業社會責任除了利他之外，對企業與利害關係人實為雙贏局面，在為利害關係人付出的同時，也為企業建立良好的形象與聲望，消費者對於善意真誠的企業責任行為也較易產生信任感，進而為企業帶來業績及超額利潤。本研究以以結構方程式、模糊質性分析比較法以及迴歸分析對企業社會責任與企業聲望的各單一組成因素對品牌權益的影響進行深入探討，並且相互對照佐證後研究發現，企業社會責任對品牌權益的提昇確有助益，尤其以公司治理最為關鍵；而企業聲望中的股東報酬構面對品牌權益有正向顯著影響，惟企業營運存在各種複雜的影響因素，因此視企業本身諸如企業規模、體制及品牌策略執行績效等各種客觀條件不同，仍有部分企業社會責任與企業聲望之單一構面對品牌權益呈現負向影響，此亦為策略制定者需要關注的重點。

Corporate social responsibility has become an international tendency, however, the implementation of corporate social responsibility not only altruism, but also the business and the stakeholders are a win-win situation. While doing efforts for the stakeholders, the enterprises also establishing a good image and reputation. Due to a good faith behavior by corporate most likely make stakeholders trust, and then bring business performance and excess profits for business. This study explores the impact of corporate social responsibility and corporate reputation on brand equity in detailed dimensions by structural equation model, fuzzy set/Qualitative Comparative Analysis and regression analysis. The findings show that corporate social responsibility is really helpful to brand equity, especially in corporate governance is the most critical; and shareholder performance in corporate reputation has also a positive significant impact on the brand equity. However, the business operation is influenced by lots of complex factors, so depending on the enterprise situations, such as firm scale, institutional and brand strategy performance and other objective conditions, there are still some factors of corporate social responsibility and corporate reputation show the negative impact on brand equity, which is also the key point of policy makers need to focus.