企業社會責任(CSR)已成為企業經營不得不面對的趨勢，CSR除了作為企業永續經營的必要條件，更直接對雇主品牌產生影響。然而，企業藉由CSR打造雇主品牌的過程中，員工身為企業重要利害關係人，其CSR的信念也會在組織中真實經歷，若感知企業偽善反而會對雇主品牌造成負面影響。因此，本研究採用問卷調查法，並以「訊號理論」為基礎，主要目的在探討員工CSR信念是否透過企業偽善為機制來影響雇主品牌，並檢視員工在工作中理智、情感接受CSR目標是否作為訊號來干擾CSR雇主品牌化歷程。

本研究以兩階段方式發放問卷，研究對象為台灣有做CSR或有訂定相關政策之正職員工，有效配對問卷為339份。研究結果顯示，員工CSR信念會透過感知企業偽善來負面影響雇主品牌，企業偽善對CSR信念有中介效果；而員工理智、情感接受CSR目標，作為訊號會強化CSR信念與企業偽善之負向關係，以及強化CSR信念與雇主品牌之正向關係。

根據研究結果，對員工觀點之CSR信念、企業偽善與雇主品牌文獻做出貢獻，且基於訊號理論將CSR目標作為訊號來探討其對CSR雇主品牌之影響，並針對結果提出以下管理建議：(一)降低員工對企業偽善的感知；(二)將CSR目標納入工作中—作為訊號使員工對之有理智、情感接受。以上兩者對CSR雇主品牌化具有顯著效果。

Corporate social responsibility (CSR) has become the trend that companies have to keep in mind. CSR not only influence sustainable business operations but also directly impact on employer brand. Employees as one of the most influential stakeholders of the company in the process of CSR employer branding. Their CSR beliefs will be challenged in the organization if employees perceive corporate hypocrisy, which will cause damages to their employer brand. Therefore, this study conducts surveys, aims to explore whether employees’ CSR beliefs influence employer branding through corporate hypocrisy as a mechanism, and to examine whether employees’ intellectual and emotional buy-in of CSR goals at work serves as signals to moderate the CSR employer brand process based on the signal theory.

This study conducted surveys at two distinct periods by convenience sampling. The respondents are full-time employees in Taiwan, whose companies have CSR or CSR-related policies. There were 339 valid matching surveys. The results indicated that (1) employees’ CSR beliefs negatively affect the employer’s brand through perception of corporate hypocrisy, (2) employees’ intellectual and emotional buy-in of CSR goals serve as signals, which increase the negative effect on the relationship between CSR beliefs and corporate hypocrisy, meanwhile strengthen the positive relationship between CSR belief and employer brand.

論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
目錄 v
圖目錄 vii
表目錄 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第二章 文獻探討 4
第一節 企業社會責任信念與企業社會責任雇主品牌之關係探討 4
2.1.1 企業社會責任定義 4
2.1.2 二十一世紀後的企業社會責任 5
2.1.3 企業社會責任與其員工 6
2.1.4 訊號理論觀點 6
2.1.5 企業社會責任信念 7
2.1.6 雇主品牌與企業社會責任 8
第二節 企業偽善之中介效果 11
2.2.1 企業偽善定義 11
2.2.2 企業社會責任信念與企業偽善之關聯 11
2.2.3 企業偽善與企業社會責任雇主品牌之關聯 12
第三節 員工接受企業社會責任目標之干擾效果 13
2.3.1 員工接受目標與企業社會責任 13
2.3.2 員工理智接受與情感接受 13
2.3.3 信號理論觀點—企業社會責任目標作為訊號 14
第三章 研究方法 16
第一節 研究架構與假設 16
第二節 研究流程 18
第三節 研究對象與施測程序 19
第四節 研究變數之操作型定義及衡量工具 19
3.4.1 企業社會責任信念 19
3.4.2 員工接受企業社會責任目標 20
3.4.3 企業偽善 21
3.4.4 雇主品牌—道德與企業社會責任 22
第五節 資料分析方法 23
第四章 研究結果 24
第一節 樣本描述性結構分析 24
第二節 各變項間之敘述性統計與相關係數 28
第三節 驗證性因素分析 30
第四節 量表信度分析 31
第五節 假設檢定 34
第六節 研究假設檢定結果 40
第五章 結論與建議 41
第一節 理論貢獻 41
5.1.1 員工觀點—企業社會責任信念、偽善與雇主品牌之文獻貢獻 41
5.1.2 訊號理論：員工對企業社會責任目標理智、情感接受 42
第二節 管理意涵與實務建議 43
5.2.1 降低員工對企業偽善的感知 43
5.2.2 落實企業社會責任目標於工作中—訊號 44
第三節 研究限制與未來研究建議 45
參考文獻 47
問卷附錄 53

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