自利性企業社會責任訊息對企業形象之影響──訊息接收者與訊息來源的調節效果

Abstract

企業從事企業社會責任所創造的正面效果，是學術領域與實務界長期以來持續探討的議題，而企業社會責任與招募之間的連結，亦是受到關注的方向之一。本研究針對企業的不同動機，區分「自利性」與「非自利性」兩種企業社會責任活動，並聚焦於企業向大眾溝通、宣傳企業社會責任時所傳遞的訊息，比較這些訊息對企業形象造成之影響，另外，也同時探討訊息接收者身分、訊息來源管道是否會影響訊息與企業形象間的關係。 本研究以多因子情境實驗進行資料蒐集，共蒐集502份有效樣本。研究結果顯示，非自利性的CSR訊息如企業在社會公益方面的投入，相較於自利性的CSR訊息如員工關懷，可使企業獲得較正面的企業形象。此外，訊息來源自非公司管道如媒體報導的CSR訊息，相較於來自公司管道如公司官網的CSR訊息，可使企業形象更佳。

The positive effects generated by corporate social responsibility is a topic that has been continuously discussed in both academia and industry for a long time. Furthermore, the relationship between corporate social responsibility and recruitment is one of the new research domains. This study aims to distinguish between self-interested and non-self-interested CSR activities according to the different motives of enterprises. By focusing on the messages delivered by the enterprises when communicating and promoting CSR, this study discusses the effect of self-interested and non-self-interested CSR messages on corporate image. Additionally, this study also examines the moderation role of message recipient and message source. A factorial experiment design was employed and a total of 502 effective samples were collected. The result showed that non-self-interested CSR messages, such as participating in social activities, would create a more positive corporate image comparing to self-interested CSR messages, such as fulfilling employees’ needs. Furthermore, CSR messages from non-corporate source like media, would generate a more positive corporate image comparing to messages from corporate source like company's official website.