知覺組織利害關係人重要程度與組織績效之關係：企業責任作為之中介效果

Perceived Stakeholder Importance on Organizational Performance: Mediation Effect of Corporate Responsibility Practice

近年來，許多國際組織與大型企業紛紛提倡與實踐社會責任，並引起廣大的迴響。但企業知覺利害關係人重要性與落實相關作為之間仍存在落差。過去研究亦甚少提出具體的企業社會責任作為建議，其與績效之關係亦尚無定論，使欲實踐企業社會責任作為之企業較無明確的方向，故本研究試圖探討組織知覺不同利害關係人的重要性是否會影響實際的企業責任作為以及組織績效，並特別檢視企業責任作為之中介效果。本研究以利害關係人理論與資源依賴理論為基礎，分析台灣162 家員工人數超過50 人企業之有效樣本，結果發現知覺主要與次要利害關係人重要性與顧客、員工、投資者、供應商、社區與環境導向的企業責任作為均有顯著正向關係，而顧客、員工、供應商導向企業責任作為則顯著影響組織績效，且這三類企業責任作為亦扮演著知覺利害關係人重要性與組織績效之間的中介角色。因此知覺利害關係人之重要性需要透過實際企業責任作為才能影響組織績效。

Recently, lots of international organizations invested more and more on social responsibility and their advocacy has aroused increasing public attention. When enterprises violate corporate social responsibility, it affects not only company operations directly but also the development of the society indirectly. The United Nations, Greenpeace and other worldwide non-profit organizations closely watch some enterprises to prevent them from making undue profits at the stake of stakeholders’ interests. Scholars also claim that integrating social responsibility and business strategies can become a competitive advantage. In other words, the academic community and enterprises have already included social responsibility in their agenda. However, there is still a gap between perceived stakeholder importance held by enterprises and their actual social responsibility practices. Previous studies provided neither specific advice for implementing corporate responsibility practice (CRP), nor a consensus regarding the relationship between organizational performance and CRP. In responding to the call for CRP, addressed in the “Academy of Management Review” CRP special issue in July 2007, this study attempts to investigate the relationship among perceived stakeholder importance, actual CRP and organizational performance. Particularly, we would like to investigate whether the actual corporate responsibility practice (CRP) plays a mediating role between perceived stakeholder importance and organizational performance. This study conducts a questionnaire survey and successfully collects data from 162 enterprises with more than 50 employees in Taiwan. Based on stakeholder theory and resource-based views, we found that the perceived importance of the primary and secondary stakeholders have positive influence on customer-, employee-, investor-, supplier-, communities- and environment-oriented CRP. Moreover, customer-, employee-, and supplier-oriented CRP are significant predictors of organizational performance. In addition, these three CRP fully mediate the relationship between the perceived stakeholder importance and the organizational performance. Research findings clearly indicate that perceived stakeholder importance is not sufficient; the concept needs to be transferred to actual CRP in order to reap the final organizational performance. Customer-, employee- and supplieroriented CRP are of particular importance as these stakeholders may continuously supply company with necessary resources when they feel they are respected. Therefore, enterprises need to consider CRP seriously in order to create a win-win situation for a lasting organizational performance.