企業社會責任議題的重要性持續增加，如何落實企業社會責任即是展現策略性倫理領導的管道之一，並能藉此塑造良善的組織倫理氣候與文化。然而組織間進行社會回饋的方式各異，有些組織藉由設立基金會來掌握公司捐贈出去的款項，是否有隱形成本，如降低員工倫理敏感性、導致不倫理行為？本研究嘗試以組織倫理氣候與文化來回答上述研究問題，檢驗組織管理階層的策略性倫理領導行為，是否對於員工學歷、年資、教育訓練與組織倫理行為關係產生調節效果。
本研究以台灣金融、證券業上市公司為樣本，蒐集企業年報、CSR及永續報告書內容，並將金管會的裁罰案件作為員工不倫理行為的代理變數進行觀察，以2012至2021年共10年間公開資料進行四個階段的量化分析，期望連結企業社會責任與倫理領導，在組織倫理行為的研究領域產生貢獻。
研究結果發現：（1）員工高學歷比率越高，公司違法行為發生機率越低；（2）員工平均年資越高，公司違法行為發生機率越高；（3）捐贈行為產生的策略性倫理領導會調節疏失行為，但對違法行為不具調節效果。（4）員工高學歷比率越高，公司疏失行為發生機率越高。但當公司有對財務透明且家族控制之基金會做捐贈時，前述疏失行為發生的機率就會大幅降低。

The importance of corporate social responsibility issues continues to increase. How the organization implements corporate social responsibilities is one of ways to demonstrate strategic ethical leadership and to shape organizational ethical climate and culture. Among various ways of giving back to society, some organizations launch a foundation to control where their donations go. However, will such as practice form a cultural model to lower the ethical sensitivity of employees, subsequently leading to unethical behaviors and incurring additional costs? It is the question I intend to address here.
In particular, this study focuses on the strategic leadership of ethical behavior made by the top management and its moderating influences on the relationship between employee education, tenure, training, and organizational ethical behavior. Empirical tests based on a sample of publicly listed finance and securities companies in Taiwan reveal the following from 2012 to 2021.
The results of the study found that: (1) the higher the ratio of employees with high education, the lower the probability of the company's illegal behavior; (2) the higher the average tenure of the employees, the higher the company's illegal behavior; (3) the strategic leadership of ethical behavior through corporate donations moderates the relationship between employee education and negligent behavior, not illegal behavior. (4) The higher the ratio of employees with higher education, the higher the probability of the company's negligent behavior. However, the previous likelihood reduces significantly when the company has donated to a financially transparent and family-controlled foundation.

論文審定書　i
致 謝　ii
摘 要　iii
英文摘要　iv
目 錄　v
圖 次　viii
表 次　ix
第一章 緒論　1
第二章 文獻回顧　5
第一節 CSR、ESG及SDGs　5
第二節 回應企業社會責任：實與虛　6
第三節 倫理行為（Ethical behavior）　7
第四節 個人因素影響倫理行為　10
第一項 個人屬性（Personal attributes）　10
第二項 學經歷（Education and employment experience）　12
第三項 個性與價值觀（Personality and values）　12
第四項 情緒（Emotion）　13
第五節 組織情境影響倫理行為　13
第一項 組織規模及產業特質　14
第二項 參考團體（Reference group）　14
第三項 正式的倫理基礎設施（Ethical infrastructures）　15
第四項 倫理氣候與文化（Ethical climate and culture）　16
第三章 理論架構　21
第一節 倫理決策　21
第一項 道德意識（Moral awareness）　22
第二項 道德判斷（Moral judgment）　23
第三項 道德動機（Moral motivation）　23
第二節 策略性倫理領導（Strategic leadership of ethical behavior）　24
第四章 假說推論　27
第一節 學歷對倫理行為的影響　27
第二節 策略性倫理領導對學歷與倫理行為關係之影響　28
第三節 年資對倫理行為的影響　29
第四節 策略性倫理領導對年資與倫理行為關係之影響　30
第五節 教育訓練對倫理行為的影響　31
第六節 策略性倫理領導對教育訓練與倫理行為關係之影響　32
第五章 研究方法　35
第一節 實證背景與樣本　35
第二節 資料來源　40
第三節 變數操作性定義　40
第一項 自變數─學歷、年資及教育訓練　40
第二項 應變數─倫理行為　41
第三項 調節變數─策略性倫理領導　42
第四項 控制變數　48
第四節 資料分析方法　50
第六章 研究結果　51
第一節 敘述性統計　51
第二節 學歷、年資、教育訓練對倫理行為的影響　54
第三節 策略性倫理領導對學歷、年資、教育訓練與倫理行為之調節效果　56
第一項 受贈對象　56
第二項 受贈對象與捐贈金額　58
第三項 捐贈家族控制之基金會　62
第四項 受贈基金會的家族控制性與財務透明度　64
第七章 結論與建議　69
第一節 研究貢獻　69
第一項 研究方法　69
第二項 學歷、年資、教育訓練對倫理行為的影響　70
第三項 策略性倫理領導對學歷、年資、教育訓練與倫理行為之調節效果　71
第二節 管理意涵　71
第三節 研究限制與未來研究建議　72
參考文獻　75
中文參考文獻　75
英文參考文獻　76

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