運動企業之企業社會責任對企業形象之影響-以運動涉入程度為中介變項

Abstract

企業在商業運作之下對利害關係人與社會應負之責任，稱之為企業社會責任，廣泛的概念為：企業在社會期待下做出各種努力，以平衡利害關係人的需求與自身的營運需求。故此，本研究旨在探討，在富邦運動企業之企業社會責任策略實施下，其運動賽事觀眾的企業社會責任知覺與運動涉入程度對企業形象知覺的現況，並進一步探討運動涉入程度的中介影響機制。本研究以106學年度UBA大專籃球聯賽、第15季SBL超級籃球聯賽與中華職棒29年賽事的現場觀眾為研究對象，共取得441份有效樣本，並以描述性統計、因素分析、皮爾森相關分析及階層迴歸分析進行資料分析，研究結果如下： 一、 運動賽事觀眾在身份背景上以男性、21 歲至 30 歲為主、教育程度在多集中於大專/專科、且以學生身份居多，觀賞賽事人口多分佈於UBA 大專籃球聯賽。 二、 觀眾之企業社會責任、運動涉入程度與企業形象之知覺評估皆介於普通到同意之間，屬於中等以上的評價，代表富邦企業之社會責任實施成效仍有進步之空間。 三、 企業社會責任、運動涉入程度及企業形象三者間呈中高相關程度、具有關聯性，可進一步探討其影響程度。 四、 企業社會責任與運動涉入程度對企業形象具有預測力。進一步分析後發現，運動涉入程度對企業社會責任與企業形象間呈部分中介效果。顯示富邦企業社會責任能透過部分影響觀眾的運動涉入程度，進而影響觀眾對於企業形象之感知。 基於上述結果，富邦企業之社會責任策略未來可增強對觀眾運動涉入程度的影響，進而達到建立企業之正面形象，且對於挹注資源於運動領域，是能達到履行企業社會責任與提升企業形象之成效，除益於國內運動環境發展，亦有助於企業永續經營。

The responsibility that a corporation possesses towards its stakeholders and the general society in its day-to-day commercial operations is termed Corporate Social Responsibility (CSR), broadly defined as the efforts made by a corporation based on societal expectations in order to balance the demands of its stakeholders and those of its business operations. The objective of this paper is to study the perception of sports spectators in the area of CSR, as well as the effects of sport involvement towards the masses' perception of a corporation's CSR efforts on its corporate image, based on an analysis of Fubon Financial's CSR policies in the area of sports. From here, we would further discuss the mediating effects of a corporation's sport involvement. Based on a study of the University Basketball Association 2017, the 15th Super Basketball League, and 29 years of the Chinese Professional Baseball League, the writers have collected 441 valid samples and subjected them to analysis via the following methods: descriptive statistics, factor analysis, Pearson correlation coefficient, and hierarchical linear regression, with the following findings: (1) The demographics of sports spectators are concentrated on men, mostly students, between the ages of 21 to 30 and holding tertiary or specialized degrees. The majority of these spectators are found to be supporters of the UBA. (2) The awareness of spectators of Fubon's CSR policies, sport involvement, and perception of their corporate image lies between "neutral" and "agree" on the survey spectrum, which is an above-average rating that still points to room for improvement in the impact that Fubon hopes to achieve through its CSR efforts. (3) The 3 factors of CSR, sport involvement, and corporate image are found to have medium to high correlation, establishing a causal relationship among the 3. Further studies can be conducted based on the effects that this causality achieve. (4) CSR and sport involvement are predictive of corporate image. Through further analysis, it is found that a corporation's sport involvement level has partial mediation effects towards CSR and corporate image. This shows that Fubon's CSR efforts play a partial part in the spectators' sport involvement, which then affects its corporate image in these spectators' eyes. Based on the above findings, Fubon's future CSR strategies can focus more on raising its target audience's sport involvement, which then in turn establishes a positive corporate image for itself. By investing in sports, Fubon can accomplish the twin goals of fulfilling its CSR as well as improving its corporate image. This approach would not only benefit Taiwan in terms of the development of its sports ecosystem, but also aid Fubon achieve sustainable growth and development.