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企业在面临日益重视伦理道德的社会环境中,日常营运行为中有意或无意的疏失,便可能导致企业庞大损失,故企业伦理的提倡与整合,其重要性已经凌驾策略、规划与组织等一般性的管理活动。此外企业社会责任(Corporate Social Responsibility,CSR)已成为国际社会极度重视的企业指标之一。越来越多的投资者不只单以财务面表现来审视企业,亦重视企业在社会责任上的表现,故企业必须将社会责任的议题纳入企业当中,使企业得以于快速变迁中得以永续生存。本研究主要欲探讨企业伦理、企业社会责任与组织绩效三个变数之关系。经由实证研究分析,结果显示企业伦理对企业社会责任与组织绩效有显著正向影响;企业社会责任对组织绩效有显著影响;且企业社会责任对企业伦理与组织绩效具有部分中介效果。
In the social environment in which businesses are increasingly facing ethical and moral concerns, the intentional or unintentional omissions in day-to-day business operations may result in huge losses for the company. Therefore, the importance of advocating and integrating corporate ethics has exceeded the generality of strategy, planning and organization. Management activities. In addition, Corporate Social Responsibility (CSR) has become one of the corporate indicators that the international community attaches great importance to. More and more investors not only look at companies financially, they also value the performance of companies in their social responsibilities. Therefore, companies must incorporate social responsibility issues into their businesses so that they can survive for a long time. . The purpose of this study is to explore the relationship between corporate ethics, corporate social responsibility and organizational performance. Through empirical analysis, the results show that corporate ethics has a significant positive impact on corporate social responsibility and organizational performance; corporate social responsibility has a significant impact on organizational performance; and corporate social responsibility has a partial mediating effect on corporate ethics and organizational performance.