1 AIT Asian Institute of Technology

An empirical study of the link between corporate social responsibility and international standards : a view point from Taiwan

AuthorChen, Chih-Hung
Call NumberAIT Diss no. DBA-SOM-11-01
Subject(s)Corporate social responsibility series
Saving and investment--Thailand
NoteA dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in School of Management
PublisherAsian Institute of Technology
Series StatementDissertation ; no. DBA-SOM-11-01
AbstractThis research constructs a model of which corporate social responsibility (CSR) is mainly influenced by four core components: accountability, transparency, competitiveness, and responsibility. Meanwhile, these four components correspond to four traits of the international standards: audit effectiveness, customer awareness, information symmetry, and reputation establishment. The purposes of this research are: (1) to present a procedure for identifying a CSR model with best goodness-of-fit; (2) to empirically investigate if IS allows to discriminate between CSR and non-CSR companies. The data are collected from companies in the year 2009 in Taiwan using questionnaires, and in total 185 companies are analyzed. For (1), a confirmatory factor analysis (CFA) is employed and the result indicates that the correlation among four latent variables is significant, and the second-order factor structure fit the observed data well. The result supports the proposed model that four constructs played a dominant role toward CSR. For (2), a discriminant analysis (DA) is utilized and the conclusion is that most of the international standard (IS) help classify companies with different mindsets toward CSR, and therefore can be regarded as a feasible and optimal tool to show determination of practicing CSR. Business leaders could have clearer perspectives while facing challenges regarding CSR issues.
Year2011
Corresponding Series Added EntryAsian Institute of Technology. Dissertation ; no. DBA-SOM-11-01
TypeDissertation
SchoolSchool of Management
DepartmentOther Field of Studies (No Department)
Academic Program/FoSDoctor of Philosophy in Business Administration (Publication code = DBA-SM, SM)
Chairperson(s)Winai Wongsurawat
Examination Committee(s)Gopalaswamy, Arun Kumar;Nguyen Thi Kim Oanh;
DegreeThesis (Ph.D.) - Asian Institute of Technology, 2011


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