企業社會績效(Corporate Social Performance; CSP)和企業財務績效(Corporate Financial Performance; CFP)的關聯性是近年來在學術界最常被討論的一個議題，從企業經營的觀點，到底企業進行企業社會責任(Corporate Social Responsibility; CSR)所表現出來的企業社會績效能不能帶動企業財務績效的提升最後創造企業價值(Firm Value; FV)，則是許多企業經營者所關心的。本文試圖研究企業社會績效和企業價值的關聯，希望藉由全盤的分析，從企業社會績效對企業財務績效的因果關係，和企業社會績效透過何種管道提升企業價值，以及企業到底該如何看待企業社會責任這幾個面向，去探討企業社會績效和企業價值的關係。希望能夠將學理上的理論和實務面的思考進行結合。 　　本研究利用Tobin’ q拆解的方式分析可能的假說，接著採取迴歸模型進行實證分析，之後進一步利用兩階段迴歸模型排除可能的內生性問題，最後得到以下的實證結果：企業社會績效能夠提升企業財務績效最後創造企業價值，而企業社會責任是一種策略性的思維，是一種價值維護甚至是創造的手段，財務績效好的公司會更有能耐去利用企業社會責任做為差異化的策略。從以上發現，本研究實證結果支持企業社會責任對於企業經營與企業價值創造有正面的效益，換言之，企業社會績效的提升對企業價值的創造是正面的。 / The relationship between corporate social performance (CSP) and corporate financial performance (CFP) is the most popular issue for the past few years. From the perspective of business administration, there is always a question aroused. “As a company investment, is it really make sense to invest corporate social responsibility (CSR) in order to increase the CSP?” In other words, is higher CSP really means higher CFP and creating more firm value? This is the central question that all the business manager will like to know. This is the topic that this research paper wants to study. Besides, this research paper not only try to understand the linkage between CSP and CFP but also try to clarify how CSP affect CFP and create firm value. 　　The methodology be used in this study is the decomposition of Tobin’s q and two-stage regression in order to avoid potential endogenous problem. After several empirical tests for the potential hypothesis, the empirical evidence shows that a higher CSP can increase CFP and create firm value in the end. Furthermore, the investment of CSR is a strategic thinking for company to preserve their firm value and create new value of the firm. The linkage between CSP and firm value is positive and should be consider as a strategy for company who want value creation.

近期關於組織目標的研究指出，傳統以營利為目的的公司，隨著政府與大眾對於社會議題的日益關注而開始履行企業社會責任；另一方面，傳統以解決社會問題為目的的非營利組織，為了處理資金問題而開始從事營利行為。因為營利與非營利組織的分界開始模糊，各種混合型態的組織跟著出現，構成了一個組織目標的光譜。然而，這個概念上的目標光譜並不容易呈現，目前針對社會價值的創造(Social Value Creation，簡稱SVC)在量化上的分析成果亦有限。本研究從產業經濟學的混合寡占理論出發，提出一個「SVC投資市場」以衡量組織對於社會價值的重視程度，並使用觀察到的資料描繪出SVC投資市場中的需求。再透過組織目標函數的設定以及在市場中競爭的結果，推估組織考量社會價值的比重，找出組織在目標光譜中的位置。本研究針對台灣上市公司的企業社會責任報告書資料以及財報資料進行分析後發現，目前台灣上市公司的消費者並不太重視公司的SVC活動。政府若欲提升公司對於SVC的重視程度，可以嘗試藉由改變消費者的購買決策來影響公司的目標決策。

既有文獻指出企業從事社會責任活動能帶來諸多經濟效益，然而企業也必須承擔相關的成本來進行社會責任活動。本研究探討公司在成本考量上，如何配置財務及非財務資源來進行企業社會責任活動。我們進一步討論當企業面對財務限制時，策略性的資源配置如何對企業社會責任之績效產生影響。本研究使用公司層面的企業社會績效和財報資料，資料期間為1991至2015年。藉由迴歸分析並且控制產業及修正群聚效果下，實證結果發現：研發活動對於企業社會責任績效有顯著正向的關聯，而公司的併購支出顯著地負向影響企業之正面及負面企業社會績效，資本支出則對負面企業社會責任績效有顯著的負向關係。就內部流動性資源運用的結果我們發現：現金對企業社會責任之績效表現並無顯著的關聯，此結果隱含公司在資金運用上傾向於配置少部份現金資源以資助企業社會責任活動；然而淨營運資金與企業社會績效呈現顯著負向關聯，意味著公司會使用淨營運資金來資助企業社會責任活動。最後透過對公司個體財務限制的衡量，實證結果顯示當公司面對財務寬鬆時，投入研發活動成本有助於加強研發成本與企業社會績效表現之正向關係，結果更意味著當公司面臨財務寬鬆時，較容易將社會績效納入考量。 / While the existing is fully aware of the diverse economic benefits that are brought about when firms engage in corporate social responsible (CSR), it also warns about the associated costs of all kinds. Using panel data obtained from MSCI ESG and Compustat for 4,160 U.S. public-listed firms from 1991 to 2015, we investigate what impacts the firms’ allocation of financial and non-financial resources would have on the implementation of their CSR, when knowing that CSR can be costly. Our main empirical findings are threefold. First, we find that firms’ R&D intensity is positively related to their corporate social performance (CSP). Capital expenditure is significantly negatively related to CSP concerns; and firms’ involvement in acquisitions is negatively related to both their CSP strengths and concerns. Second, firms’ implementation of CSR activities is found to be seldom cash-intensive, in fact, we document firms’ moderate usage of cash and short-term investments on the implementation of CSR relative to other investments activities. However, the noncash networking capital show significantly negative effects with CSP, revealing that firms use noncash networking capital to implement CSR activities. Third, the positive relationship between R&D intensity and CSP is further enhanced when firms are free without financial constraints, and we argue that firms take more concern on social issue/performance when facing financial slack.

許多研究證實企業落實企業社會責任（CSR），有助增進與利害關係人關係。然而，不同利害關係人對不同面向之CSR的態度因重視程度高低而有差異，若企業能以特定利害關係人所注重之CSR面向進行溝通，溝通效果將事半功倍。「天下企業公民獎」是國內CSR獎項的先行者，透過將CSR分為「公司治理」、「企業承諾」、「社會參與」與「環境保護」，邀請專家學者對參獎企業進行各構面的評比。此獎深耕台灣，許多企業視此獎為自身CSR的年度總體檢。 本研究以民眾角度，探討天下企業公民獎四大構面是否為衡量CSR的顯著指標，及各構面之衡量題項是否能真實反應該構面意涵。其次，探討四大構面在消費者心中的相對重要性，並進行跨產業比較：探討是否因產業不同，使民眾對四大構面的重要性排序發生改變。最後透過重要性－績效分析法，找出各產業之代表企業（玉山金控、華碩電腦與中華電信）在民眾心中仍可加強的CSR構面。本研究之有效網路問卷共344份（金融業115份、製造業117份、服務業112份），透過LISREL進行二階驗證式因素分析。研究結果歸納如下： 一、四大構面皆為衡量企業社會責任的顯著指標。 二、「環境保護」、「社會參與」、「公司治理」之題項皆為衡量構面的顯著指標。「企業承諾」構面下則有兩題項對該構面的解釋能力不足。 三、民眾對於企業社會責任之四大構面的重要性排序為「企業承諾」＞「公司治理」＞「環境保護」＞「社會參與」。 四、「企業承諾」在民眾心中屬於相對重要性高的構面。若企業透過企業承諾構面的CSR作為與民眾溝通，推測能夠有達到較佳的溝通效果。 五、對於三間代表企業而言，「企業承諾」皆為民眾較重視的構面，但玉山金控與華碩電腦在民眾心中的表現績效偏低，建議可列為優先改善重點。 六、企業的「社會參與」績效佳，但民眾認為重要性低，故可將資源重分配。 / Companies nowadays face an ever more difficult environment and more demanding stakeholders. This means corporate social responsibility has become a new area offering opportunity for reducing risks and developing new competitive advantages. Previous research has shown that corporate social responsibility helps companies better communicate with stakeholders and increase brand value as well as reputation. “CommonWealth Magazine Corporate Citizen Award” is the pioneer in domestic corporate social responsibility awards. Its corporate social responsibility (CSR) framework takes four dimensions into account, including Corporate Governance, Corporate Commitment, Community Involvement, and Environmental Protection. Annually, experts and scholars are invited to grade on these four dimensions, and awards are given out to the top 100 corporate citizens. The award is in its 11th consecutive year. With its long tradition and reputation, many companies regard this award as the annual examination for their corporate social responsibility practices. From the customers’ perspective, this study examines whether the four dimensions given by CommonWealth Magazine Corporate Citizen Award can be significant indicators for corporate social responsibility, and whether the measuring questions truly reflect each dimension. Next, it moves on to examine the relative importance for consumers of the four dimensions, including cross-industry comparison. By including the financial industry, the manufacturing industry and the service industry, it examines whether people would rank the four dimensions in a different order according to different industries. Finally, by applying Importance-Performance Analysis (IPA), it analyses the dimensions for three representative corporations in each industry (E. Sun Financial Holdings Company, ASUSTEK Computer Inc, and Chunghwa Telecom Co., Ltd.) Based on these findings, suggestions for improvement are made. With 344 valid online questionnaires (115 in the financial industry, 117 in the manufacturing industry, 112 in the service industy) and using second-order CFA in LISREL, the research findings are summarized as below: 1. All four dimensions are significant indicators for measuring corporate social responsibility. 2. The measuring questions for “Environmental Protection”, “Social Involvement” and “Corporate Governance” dimensions are all significant indicators for their respective dimensions. However, two measuring questions in “Corporate Commitment” do not provide sufficient explanation of this dimension. 3. People rank in the order of importance the four dimensions of corporate social responsibility as follows: Corporate Commitment, Corporate Governance, Environmental Protection, and Community Involvement. 4. In the cross-industry comparison, “Corporate Commitment” ranks the most or second most important dimension for consumers. Companies are advised to communicate with consumers through activities in this dimension. 5. Consumers place great value on “Corporate Commitment”, while E. Sun Financial Holdings Company and ASUSTEK Computer Inc perform poorly in this dimension. Suggestions are given as to better prioritize the practice of this dimension. 6. “Community Involvement” shows high performance, while consumers actually do not place that much importance on it. Thus, it is recommended that resources should be reorganized.

台灣的企業在過去數十年有驚人的進步與發展，無數的企業甚至於從家庭工廠或小型公司開始，憑藉台灣人辛勤苦幹與創業家精神戮力經營，逐漸地成長茁壯，進而提升及蛻變，終能在國際上嶄露頭角，甚至成了勝出於國際同業之間的跨國性企業，但是面對企業社會責任(Corporate Social Responsibility，簡稱CSR)由2005年的邊緣性的議題，轉變為2006年全世界談論的焦點之際，台灣企業卻對CSR仍然陌生，倘若不及早規劃因應，恐將遭受極大的衝擊與損失，鑑於公司治理係屬CSR所涵蓋財務面、環境面及社會面等三個面向當中的財務面向，因此允宜在國內過去推動公司治理的經驗與基礎之上，持續推動落實公司治理，並擴大至整體企業社會責任的推動與建制，本研究即秉持這樣的基調，希冀經由探討及瞭解CSR的意涵、沿革、現況與未來發展，透過產業案例之研究，分析檢討台灣在CSR的履行與因應上的問題與缺乏，並試圖提出改善與強化的建議，進而作為未來資本市場本身暨其針對上市上櫃公司及其他市場參與者，宣導、推動及落實CSR的起點與參考。 本文的研究架構共分為五章，「第一章」為緒論，係就研究的背景、動機、目的、範圍與研究的架構與歷程，逐一加以闡述與說明。在研究背景方面，主要列舉近年來，尤其是2006年，全世界所發生關乎企業治理議題、環境議題、社會議題等CSR各面向的新案例，暨CSR新的標準或倡議，以顯示CSR的蓬勃發展；研究動機則導因於總部設在荷蘭的國際機構SOMO所發表一篇對手機品牌大廠有關CSR的報告，鑑於未來將直間接衝擊台灣的供應商與代工業，因此頗有進一步探討研究之必要；研究目的則意欲探究CSR對台灣企業的可能衝擊，促使業者及國內各相關機關、機構及早因應及規劃；研究範圍方面，則為使研究符合具體化且具實務性價值，因此以公司治理相對較有基礎的上市櫃公司且將更以上開SOMO的研究報告相關聯的手機代工業產業為探討檢視的對象；研究的架構與歷程乃以文獻的蒐集參考，加上個案案例研究暨問卷調查分析等方法進行。 「第二章」為CSR的探討，首先係針對CSR的文獻探討部分，分別就CSR的意涵、演進、主要面向、具體內涵及其目標使命加以說明探究；次就CSR的歷來重要的國際倡議與標準，並介紹近年來國際上有關CSR的發展情形、具體作為及重要案例；最後則臚述台灣CSR的現況與問題。 「第三章」為全球與台灣手機市場現況，主要是就本研究所選定手機業的產業狀況分析，包括手機業有關全球與台灣的產業概況、國內產業供應鏈概況暨國內手機業者在全球產業鏈中所佔地位，著重其對上下游廠商的優劣勢，尤其導引出面對品牌大廠的劣勢，因而更有來自大廠的CSR壓力與危機。 「第四章」為台灣手機代工業所面臨CSR之挑戰，先就SOMO組織所發表該篇報告中，針對手機品牌大廠CSR的批判事項以及其中所透露的警訊，另分析探討該等大廠對其代工廠或供應商可能提出的要求或採取的作為，並分析對台灣業者的相關衝擊；另為了具體瞭解及掌握國內手機代工業者的CSR執行現況，乃參考ICT針對供應商CSR自評問卷內容設計簡式問卷，對國內上市手機代工業者進行問卷調查，並分析其缺失問題，也提出其可以強化的做法。 「第五章」為建議與結語，乃針對我國整體與企業面對CSR潮流與挑戰，暨或可規劃努力的策略、方向與層面提出建言；在宣導、推動與機制建立方面，建議「從公司治理到企業社會責任」，以近年來推動公司治理的經驗為本，參照既往的方式與軌跡，朝更多的面向與層面努力以赴，期能克竟其功，並期許台灣企業或可以公司治理與CSR均佳的台積電公司為典範，落實建立與履行CSR，俾能造就更多台灣產出的世界級企業。 / Over decades, some very small family business and manufacturers have grown and developed significantly to large enterprises in Taiwan. Nowadays they are becoming prosperous, developing multinational business, and some are even globally recognized brand names. However, when facing the issue of Corporate Social Responsibility (CSR), which has become an essential issue in 2006, these prosperous enterprises are not familiar with and yet to be well-prepared. Given that corporate governance involves only the financial aspect of CSR, which entails economic, social, environmental, and ecological aspects of firms’ operations and activities, it may well be appropriate to promote overall CSR concept and infrastructure based on corporate governance. This concept serves as the purpose of this dissertation: to analyze and investigate into problems facing enterprises obliged to take CSR, by studying the meaning, background, current circumstances and future developments of CSR, and through case study of mobile phone industry. Hopefully more conclusion and suggestions can be drawn from this dissertation to provide TSE and GTSM listed companies and other market participants with more reference to promote and implement CSR. This dissertation is divided into 5 parts: Chapter 1: Introduction This chapter includes research background, motive, purpose, research scope, structur and process. New cases, especially in 2006, of corporate governance, environmental impact, and social issues are presented in the section of research background to demonstrate new trends of CSR. The motive of conducting this research is based on a report from an international organization named SOMO based in the Netherlands. This report addresses CSR topics regarding worldwide handset manufacturers. CSR issues mentioned in this report will directly affect handset suppliers and ODM/OEM enterprises. With further research and investigation, hopefully handset manufacturers and related enterprises can be more aware of CSR and can better cope with these issues and take proactive measures to prevent CSR related problems, which serves as the purpose of this dissertation. Research scope encompasses listed companies in the handset ODM/OEM enterprises. Research process includes literature review, case study, and questionnaire analysis. Chapter 2: Literature review of CSR This chapter first looks at the definition, evolution, various aspects, practical meaning, and purposes of CSR. Afterwards the international standards of CSR and international practices and development of CSR cases would be elaborated. Finally Taiwan CSR status quo and challenges would be discussed. Chapter 3: Taiwan and global handset manufacturing market status In this chapter, mobile phone industry analysis is conducted, including domestic and global mobile phone market status, Taiwan handset manufacturing supply chain. It also looks at Taiwan handset makers’ market position in the global industrial environment. This chapter stresses the threats of domestic enterprises when facing global main handset players, which makes them face more stress and problems as a result of CSR. Chapter 4: CSR challenges facing Taiwan handset ODM/OEM firms In the beginning we will look at the criticism and warning to handset global brand names from the aforementioned report of SOMO. In addition we analyze potential requests and conducts required by these global players to their ODM/OEM firms in the face of CSR. These requests and conducts can subsequently impact Taiwan mobile phone manufacturing industry. In a bid to look at the current circumstances of domestic handset makers’ CSR operation, we use ICT’s CSR questionnaire as a reference to design a simplified version, and distribute to TSE and GTSM listed handset ODM/OEM enterprises. According to the questionnaire result, we find some current drawbacks and propose solutions. Chapter 5: Suggestion and conclusion In this chapter we are looking at trends and overall CSR challenges facing domestic enterprises in Taiwan. Practical strategies and directions are proposed. In terms of promotion, implementation, and establishing CSR mechanism, this dissertation proposes that firms start from Corporate Governance to CSR, and develop in more CSR aspects based on their previous Corporate Governance experience. This article also cites TSMC as a role model for CG and CSR, hoping that firms to follow suit and for this island to create more globally renowned enterprises. Key words: Corporate Social Responsibility, Multinational Enterprise, Handset ODM/OEM, CSR Initiatives, CSR International Standard, Corporate Governance, Corporate Sustainable Development, Supply Chain, Supplier

本篇論文應用Rubin (1973)、Rosenbaum and Rubin (1983、1985a,b)所發展的配對方法(Matching Method)探討兩個議題，其一是評估企業從事社會責任行為是否可以改善績效，另一則是探討銀行加入金控後對其績效的影響。 / 針對第一個議題，我們將FTSE All-share 指數中被收錄於英國FTSE 社會責任指數的成份股定義為社會責任企業，未被收錄者定義為非社會責任企業，應用配對方法，根據特性變數是否相近為依據進行樣本配對。實證結果發現，不論使用配對前或是配對後的樣本進行分析，皆找不到社會責任企業的平均績效優於非社會責任企業的證據；相反地，部分的證據顯示社會責任企業的財務績效相對較低，因此我們的分析結果傾向支持焦點移轉假說，社會責任行為對財務績效的影響效果為負。 / 另外，我們以遠見雜誌於2006 年公佈的企業社會責任調查為基礎，將衡量企業社會責任績效的三個層面－社區參與、環境保護與財務透明，透過投資組合分析與迴歸分析來評估公司承擔社會責任與財務績效之間的關聯性。實證結果發現，第一，平均來說，公司的社會責任評分愈高，在評比結果公佈後的股票報酬愈低，兩者之間呈現負向關係；第二，公司在不同層面的社會責任行為對於股價報酬的影響具有差異性；第三、透過公司的長期財務資料發現，社會責任評分高的公司其長期平均會計績效相對較佳，但長期平均的股票報酬相對較低，表示社會責任型公司不一定是一個好的投資標的；最後，我們找不到支持社會責任行為可以做為公司績效保險的證據。本文使用各別層面的評比指標，更廣泛地評估社會責任行為對財務績效的影響，改進既有文獻中僅使用單一指標的不足之處。 / 就第二個議題而言，同樣地應用配對方法，根據銀行的特性變數是否相近為依據進行樣本篩選，利用台灣上市上櫃的銀行在2002 年第1 季至2006 年第2季的資料，我們發現在樣本配對前，平均來說，金控銀行在15 個CAMEL 績效指標的表現上皆相對較佳；樣本配對後，金控銀行除了在費用比率之外，其他的評比指標仍相對優於獨立銀行；不論使用配對前或配對後的樣本做分析，皆未出現金控銀行績效顯著較差的證據，因此，我們的實證結果偏向支持綜效假設，銀行加入金控對績效的影響效果為正向。 / 我們的研究架構與方案評估與政策衝擊分析文獻中的方法相一致，而貢獻則在於我們考慮樣本之間特性變數的差異性，進而以樣本配對的方式修正這個差異性，將有效降低既有文獻中在檢驗上述兩個議題上的選擇偏誤問題。 / In this thesis, we apply several matching methods, develop by Rubin (1973)、Rosenbaum and Rubin (1983, 1985a,b), on examing the effects of Corporate Social Responsibility (CSR) on firm financial performance (CSR-effect) and on evaluating the effects of banks being subordinated to FHC on CAMEL indicators (join-FHC effect). / For the former application, two competing hypotheses, social impact hypothesis and shift of focus hypothesis, are proposed, where the former suggests that CSR has a positive relation with performance and the latter are opposite. To ensure the CSR-effect is not contaminated by other factors or the sample is randomly drawn, we employ four matching methods, Nearest, Caliper, Mahala and Mahala Caliper to match the characteristics of the firms with CSR (CSR-firms) and without CSR (NonCSR-firms) to get rid of sample selection bias. Although the four methods yield slightly different results, to our surprised, firms engaging in CSR activities obtain lower values on the return on assets, return on equity, return on sales and earnings per share. Therefore, CSR at the very least does not improve the firm performance, supporting the shift of focus hypothesis. Engaging in CSR activities lead to more pain than gain, at least in the short run. / On the CSR topic, using a set of disaggregated social performance indicators for community participation, environmental protection and fiancail transparency from the Global Views Monthly, we examine the relationship between CSR and financial performance of TSE listing companies. Our main results show that first, scores on composite social performance indicators are negatively related to stock returns and this relationship cannot be rationalized by multi-factor models for explaining the cross-sectional variation in stock returns. Second, the effects of three disaggregated social performance indicators on stock returns are differenct among industries. Third, aggregated social performance indicator is positively related to long-term accounting performance but negatively related to long-term market performance, and thus implies that good companies are good in books, but not good investments. Finally, firms with high CSR ratings do no exhibit smaller decline of their financial performance during stagnations and thus not support the view that CSR is insurance of financial performance. / The second application, two hypotheses, synergy hypothesis and specialization advantage hypothesis, are raised too, where the former suggests that FHC-banks performer better and the latter are contrary. Above four matching methods are still used to fix the characteristics of two groups of banks in order to correct for sample selection bias. Based on after-matching samples, most of our empirical results suggest that FHC-banks, on average, outperform independent banks on most of indicators on capital adequacy, asset quality, earning ability and liquidity but not on management ability and being FHC-banks at the very least does not deteriorate the performance of banks, making our conclusion favors the synergy hypothesis and against specialization advantage hypothesis in Taiwan. / Our framework is identical to many applications of matching method such as Persson (2001), Hutchison (2004), Glick, Guo and Hutchison (2006), and are also parallel to standard medical and biological research.

企業社會責任(corporate social responsibility，簡稱CSR)的概念與實務發展在近年來已成為一門企業永續經營的顯學。本研究認為，有別於一般組織外部利害關係人的觀點，身為內部觀察者的員工身分具有特殊性，不僅較外部利害關係人更接近公司核心，亦有機會參與公司的企業社會責任政策制定與活動。因此，本研究旨在建構一研究模型，以員工觀點了解企業社會責任認知及企業志工參與對組織公民行為之影響過程與結果，包含探究員工對企業社會責任認知與企業志工參與程度是否與組織認同有正向影響？員工企業社會責任認知與組織認同是否為知覺外部聲望所中介？當員工組織認同提高時，是否增進其工作滿足、組織承諾、顧客導向？ 　　本研究以Kim et al.(2010)所提出的企業社會責任影響員工企業認同模型概念為基礎，並拓展員工可能展現的反應及工作態度構念，以便利抽樣法回收有效紙本問卷201份、有效網路問卷115份，共計獲得316份樣本。經由驗證性因素分析與結構方程模式(Structural Equation Modeling, SEM)分析後得出研究結論如下： 1.知覺外部聲望確實為企業社會責任認知程度與組織認同之中介變數，員工的企業社會責任認知程度對知覺外部聲望有正向的影響，而更進一步影響組織認同。 2.企業志工參與和組織認同具有正向關係，佐證當企業的社會責任相關活動能滿足員工的心理需求時，員工將會傾向認同該企業。 3.組織認同與顧客導向、工作滿足及組織承諾皆存有正向的影響關係。 4.顧客導向、工作滿足和組織承諾皆與組織公民行為有正向的影響關係，其中顧客導向和組織承諾的影響力皆大於工作滿足。 / The increasing development of corporate social responsibility has become a prevalent concern for business sustainability practices. In comparison to the viewpoint of outside stakeholders, employees play unique roles for their company for two reasons: (1) employees are closer to corporate core business (2) employees participate more easily in CSR activities and policy formulation. Therefore, this study aims to establish a model to understand how employees’ perceived CSR and participation in employee volunteer program (EVP) relate to their organizational citizenship behavior. This study also investigates whether perceived CSR and EVP participation has positive effects on organizational identification; whether perceived external prestige mediates the relationship between perceived CSR and organizational identification; and whether organizational identification acts as the antecedent of job satisfaction, organizational commitment and customer orientation. The model concept is based on the model of CSR and employee-company identification established by Kim et al. (2010), and modified by adding some employees’ attitude constructs. The survey, conducted by convenience sampling, consists of a total of 316 participants whose companies have EVP. Utilizing confirmatory factor analysis (CFA) and structural equation modeling (SEM), the results are as follows: 1.Perceived external prestige is a partial mediator between perceived CSR and organizational identification. Meanwhile, perceived CSR positively affects perceived external prestige, and perceived external prestige has positive relationship with organizational identification. 2.The relationship between EVP participation and organizational identification is positive, which means employees tend to identify with their company when they are mentally satisfied by CSR activities. 3.Organizational identification positively affects variables, such as customer orientation, organizational commitment and job satisfaction. 4.The attitude factors that positively affect employees’ organizational citizenship behavior include customer orientation, organizational commitment and job satisfaction. Further, the impact of customer orientation and organizational commitment are greater than job satisfaction.

本研究為個案研究，以政大EMBA永續農業促進小組所創「政大一畝田」品牌專案為例，以深度訪談為研究方法，主要探討社會公民社團，如何透過策略聯盟方式，與策略夥伴為利害關係人以及社會共創新價值，並輔以相關文獻的深度分析，對農民團體策略聯盟以推廣有機農業提供具體建議。 根據農糧署2010/05發佈台灣有機認證農地共有4217公頃,僅佔所有農地的0.4％，在政府目前積極的倡導下，消費者認同與消費者支持已大幅增加，台灣的農民團體多自行組織，自產自銷，或者透過地方產銷班等，共同銷售予通路商、中盤商，但現行的銷售管道之銷量不大，又易被中盤商壓價，因此造成台灣有機小農的銷售困境。 研究者發起「政大EMBA永續農業促進小組」，透過資源分析以及環境分析，以組織內部成員之人脈資源、資金、商管知識以及服務熱忱作為基礎，再加上政大之社群資源，與農民團體合作，選定宜蘭三星行健有機合作社作為策略夥伴，推行「政大一畝田」契作稻田認養專案，建立以國內相關企業為目標客群之企業認養的銷售管道。 此公益項目增進台灣有機稻農的生計，也為認養企業與家庭提供樂活體驗、二次公益等社會企業責任的價值，更透過媒體公關行銷，使策略夥伴以及有機議題得到大眾關注，以提昇國民對有機農產的認同與支持。 / Based on the Case of NCCU's My-Farmland Project by National ChengChi University EMBA Sustainable Agriculture Promoting Organization, this paper will discuss how Non-Profit Organizations create new value of sustainability with other stakeholders by strategic alliance and offer some advice to the agricultural organization in Taiwan to promote sustainable agriculture. This paper will also provide literature review on civil society, sustainable agriculture, social enterprise and strategic alliance. According to the Council of Agriculture, the organic farmland officially recorded is 4217 hectares which only accounts for 0.4 percent of the total farmland in Taiwan. Now through the active promotion of the government, both the consumer identification and their support have increased dramatically. The agricultural organizations in Taiwan are made up almost entirely of farmers only. They produce and sell their products on their own. Their main sales channels are to wholesalers, distributors and some end consumers in low volumes. With low bargaining power, organic farmers in Taiwan have a difficult sales condition. This researcher initiated the "National Chengchi University EMBA sustainable agriculture promotion teams" to promote the Case of NCCU's My-Farmland Project through resources and environmental analysis together with the networking, capital, business management knowledge and dedicated services of the members of the NCCU or ganization, plus the community resources of the National Chengchi University. It is the goal of this project to assist the agricultural organizations in Taiwan in prospering and expanding their business. We have selected Ilan Samsung organic cooperatives as a strategic partner to promote and execute the above project and create a sales pipeline for relevant domestic enterprises as target customers. This charity project will provide Taiwan organic farmers with better lives, and also offer country life experiences for the corporations and families who join the project. Additionally, this project will allow the corporations to fulfill their corporate social responsibilities. Furthermore, with the promotion and attention through medias, this project will really increase the consumer identification and their support for the organic farmers in Taiwan.