企業社會責任(Corporate Social Responsibility；CSR)的相關研究在過去較為重視企業如何維護利害關係人之權益，現在則有越來越多的研究強調企業社會責任之實際作為如何協助企業改善績效並創造競爭優勢。然而以目前文獻來說，甚少研究以員工為重點，深入了解企業施行企業社會責任相關活動對於員工的影響力。有鑑於此，本研究旨在探討企業文化契合度如何影響企業社會責任績效、並嘗試解析企業社會責任績效對員工敬業度(Employee Engagement)的影響。此外，本研究加入感知企業虛偽(Perceived Corporate Hypocrisy；PCH)在企業社會責任績效與員工敬業度做為調節變數，探究表裡不一的企業行為是否會影響員工之敬業度。
本研究採用問卷調查，以目前的「在職人員」為施測對象，共回收有效問卷數236份。問卷分為五個部份，分別為企業文化契合度量表、企業社會責任績效量表、員工敬業度量表、感知企業虛偽量表及人口統計變項。本研究採用的分析方法有，敘述性統計分析、因素分析、信度分析、效度分析、皮爾遜積差相關分析。
彙整研究發現如下：
一、企業文化與企業社會責任活動的契合度，對企業社會責任實際績效具有顯著正向關係。
二、企業社會責任績效會正向影響員工敬業度。
三、員工感知企業虛偽會負向調和企業社會責任績效與員工敬業度之關係。

關鍵詞：企業社會責任、員工敬業度、感知企業虛偽。

Previous studies on Corporate Social Responsibility (CSR) only focused on how companies protect the rights and interests of stakeholders, but now they are more focused on how corporate social responsibility can help companies to enhance employee perfor-mance and create competitive advantages. In the current literature, there is little concern about how employees perceive the fit between corporate culture and CSR(Corporate So-cial Responsibility). Therefore, this study explores how the fitness between corporate cul-ture and CSR affects CSR performance, and CSR performance influence employee en-gagement. In addition, this study adds the perception of corporate hypocrisy (PCH) as the moderator in the relationship between CSR and employee engagement. While the CSR’s performance was good, once employees found their company break the integrity, it may affect the performance of employee engagement.

The subjects of this research are employees who are currently employed by compa-nies. There were 236 valid responses for further analysis. The questionnaire is mainly divided into five parts: perceived fit between corporate culture and CSR activities scale, employee perception of CSR activities scale, employee engagement scale, corporate hy-pocrisy scale and population statistical variables. The analysis methods used in this study are narrative statistical analysis, factor analysis, reliability analysis, validity analysis, and Pearson correlation.

Preliminary results indicated the following findings:
1. Perceived fit between corporate culture and CSR activities affects CSR performance positively.
2. CSR performance affects employee engagement positively.
3. Perception of corporate hypocrisy negatively moderates relationship between CSR and employee engagement.

Key words:Corporate Social Responsibility (CSR)、Employee Engagement、Perceived Corporate Hypocrisy (PCH).

論文審定書…………………………………………………………………………… i
誌謝………………………………………………………………………………………… ii
中文摘要………………………………………………………….…..………………. iii
英文摘要………………………………………..…………………….………………. iv

第一章 緒論 1
第一節 研究動機 1
第二節 研究問題 3
第二章 文獻探討 4
第一節 企業社會責任績效 4
第二節 企業文化契合度 6
第三節 員工敬業度 8
第四節 感知企業虛偽 10
第三章 研究方法 12
第一節 研究架構 12
第二節 研究假設 13
第三節 研究對象 13
第四節 研究工具 14
第五節 控制變項 18
第六節 共同方法變異之預防 19
第七節 資料處理分析 20
第四章 研究結果 22
第一節 敘述性統計 22
第二節 信度與效度分析 26
第三節 PEARSON相關分析 27
第四節 整體模式配適分析 30
第五節 彙整驗證假設結果 37
第五章 結論與建議 38
第一節 研究結論 38
第二節 研究建議 40
第三節 研究限制 41
參考文獻 42
附錄 對企業推行企業社會責任績效相關議題的感受 55

圖次
圖3- 1 研究架構 12
圖4-1 簡單斜率圖 34
圖4-2 結構方程模式完全標準化結果 37

表次
表3-1 測量變數驗證性因素分析(CFA)的結果 (樣本數 = 236) 19
表4-1 研究樣本分佈表(n=236) 23
表4-2 T檢定分析 25
表4-3 公司規模變異數檢定 25
表4-4 公司規模變異數檢定 26
表4-5 各構面之相關分析 28
表4-6 研究變數之統計 29
表4-7 整體模型直接效果分析表 30
表4-8 企業文化契合度對員工敬業度之迴歸分析表(n=236) 31
表4-9 企業社會責任績效對員工敬業度之迴歸分析表(n=236) 32
表4-10 調節效果分析 35
表4-11 整體模型配適度 36

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