近年來上下游供應鏈的關係逐漸成熟，有許多學者探討了供應鏈中主要客戶與公司之間的影響，但大多數皆在主要客戶與公司的營運績效亦或是公司政策等層面做主要探討，比較少研究提及對於公司外在形象是否有所關聯。因此，本研究藉由客户集中程度作為主要客戶之代理變數，並探討公司主要客戶與現今逐漸受到各界所重視的企業形象之一企業社會責任是否有所關聯性。實證結果顯示，公司主要客戶能充分的影響與企業形象有關之企業社會責任，當公司想尋求投資機會時會相對的提高企業社會責任績效，而當公司以成本領導作為主要策略時，就可能會造成相對較低的企業社會責任績效。而進一步去探討市場佔有率對主要客戶與企業社會責任之關聯性是否有額外之影響，研究結果顯示，當企業具有主要客戶且市場佔有率相對較高的公司，能夠使公司更願意去參與正向之企業社會責任活動以提升企業的社會責任績效。

　　The study aims to investigate the association between major customers and corporate social responsibility (CSR). I use customer concentration as proxy for major customers, and using a sample of the Securities Markets in Taiwan from 2005 to 2016.
　　The result indicates that the major customers may be constrained by the cost leadership strategy and refuse to implement corporate social responsibility activities that may increase costs, but in a further analysis, we found that market share will impact the relationship between major customers and CSR. Empirical results document that the participation of market share will make the company’s participation in the positive CSR effect, and inhibit the company’s participation in illegal or non-environmental CSR activities.

第一章 前言 　 1
第一節 文獻回顧 7
第二節 假說發展與研究設計 　　 15
第二章 實證結果與分析 29
第三章 研究結論、貢獻與未來建議 45

Aguilera, R., Rupp, D., Williams, C., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32, 836–863.
Attig, N., Cleary, S.W., El Ghoul, S., Guedhami, O., (2014). Corporate legitimacy and investment–cash flow sensitivity. J. Bus. Ethics 121 (2), 297–314.
Austin J. (2003). Strategic alliances. Stanford Social Innovation Review 1(2), 40–55.
Babiak, K., & S. Trendafilova (2011). CSR and environmental responsibility: Motives and pressures to adopt green management practices. Corporate Social Responsibility and Environmental Management, 18(1), 11-24.
Barnea, A. and Rubin, A., (2010). Corporate Social Responsibility as a Conflict between Shareholders. Journal of Business Ethics, 97(1), 71-86.
Beltratti, A. (2005). The complementarity between corporate governance and corporate social responsibility. The Geneva Papers, 30, 373-386
Biel, A. (1992). How brand image drives brand equity. Journal of Advertising Research, 32, 6-12.
Brammer, S. and Pavelin, S. (2006). Corporate reputation and social performance: the importance of fit. Journal of Management Studies, 43, 435–55.
Branco F, Villas-Boas JM (2015). Competitive vices. J. Marketing Res. 52(6), 801–816.
Brown, N. and C. Deegan: (1998). The Public Disclosure of Environmental Performance Information – A Dual Test of Media Agenda Setting Theory and Legitimacy Theory. Accounting & Business Research 29(1), 21–41.
Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? Institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967.
Carmeli, A., Gilat, G. and Waldman, D. A. (2007). The role of perceived organizational performance in organizational identification, adjustment and job performance. Journal of Management Studies, 44, 972–92.
Castaldo, S., Perrini, F., Misani, N., & Tencati, A. (2009). The missing link between corporate social responsibility and consumer trust: The case of fair trade products. Journal of Business Ethics, 84(1), 1–15.
Chen, A., Kao, L., Tsao, M., and Wu, C., (2007). Building a corporate governance index from the perspectives of ownership and leadership for firms in Taiwan. Corporate Governance: An International Review, 15(2), 251-261.
Chen, C. Y. Roger, Tang, H. W., and Hung, S. W., (2013). Corporate social responsibility and firm performance. Journal of American Business Review, Cambridge, 2(1), 181-188.
Corbett, C. J., & D. A. Kirsch (2001). International diffusion of ISO 14000 certifications. Production and Operations Management, 10(3), 327-342.
Damiano-Teixeira, K. M. and Pompermayer, M. M., (2007). Corporate social responsibility: Profile and diagnosis of 797 programs developed in Brazil. Business and Society Review, 112(3), 343-367.
Davenport, K. (2000). Corporate citizenship: A stakeholder approach for defining corporate social performance and identifying measures for assessing it. Business and Society, 39(2), 210-219.
Davies, I. A., & Ryals, L. J. (2014). The effectiveness of key account management practices. Industrial Marketing Management, 43(7), 1182-1194.
Diller, Hermann (1992). Euro-Key-Account-Management. Marketing ZFP, 14, 239-245.
Ferrell, O. C., Fraedrich, J., & Ferrell, L. (2005). Business ethics: Ethical decision making and cases, Boston: Houghton Mifflin.
Freeman, R. E(1984). Strategic management: A stakeholder approach, Englewood Cliffs, NJ: Prentice-Hall.
Friedman M. (1970). The social responsibility of business is to increase its profits. The New York Times Magazine. September 13.
Frooman, J., (1999). Stakeholder influence strategies, Acad. Manag. Rev. 24 (2), 191–205.
Gale, B. T. (1972). Market share and rate of return. The Review of Economics and Statistic, 54(4), 412-423.
Gompers, P., Ishii, J., and Metrick, A., (2003). Corporate governance and equity prices. Quarterly Journal of Economics, 118(1), 107-155.
Goodstein, J., Wicks, A., (2007). Corporate and stakeholder responsibility: making business ethics a two-way conversation. Bus. Ethics Q. 17, 375–398.
Gossling, T., & Vocht,C. (2007). Social role conceptions and CSR policy success. Journal of Business Ethics, 74(4), 363-372.
Hasan, M. M., and A. Habib. (2017). Corporate life cycle, organizational financial resources and corporate social responsibility. Journal of Contemporary Accounting & Economics 13,20-36.
Hart SL. (1995). A natural resource-based view of the firm. Academy of Management Review, 20(4), 986‒1014.
Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4), 305-360.
Johnstone, N., & J. Labonne (2009). Why do manufacturing facilities introduce environmental management systems? Improving and/or signaling performance. Ecological Economics, 68(3), 719-730.
Jones TM. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404‒437.
Jones, M. and Wicks, C. (1999). Convergent stakeholder theory. Academy of Management Review, 24(2), 206-221.
Kelly, T., and Gosman, M. (2000). Increased buyer concentration and its effects on profitability in the manufacturing sector. Review of Industrial Organization, 17(1), 41-59.
Levy, D. L., & S. Rothenberg (2002). Heterogeneity and change in environmental strategy: Technological and political responses to climate change in the automobile industry, In A. Hoffman, & M. Ventresca (Eds.). Organizations, policy and the natural environment: Institutional and strategic perspectives, 173-193.
Matsumura, E. L.,and Schloetzer, J. D. (2009). Strong buyers and inter-organizational cost management. Working paper.
McDonald, B. and Rogers, P. (1999). Differentiated program theory evaluation as an analogy to market segmentation, paper presented at the annual meeting of the American evaluation association, Orlando, FL.
McDonald, & Malcolm, H. B. (2001). Corporate marketing & service moving beyond the fast-moving consumer goods model. European Journal of Marketing, 35, (3/4), 335-353.
Millman, A F & Wilson, K J (1994). From key account selling to key account management, tenth annual industrial marketing and purchasing (IMP) conference, University of Groningen, The Netherlands, September.
M. Liu, Y. Shi, C. Wilson, Z. Wu (2017). Does family involvement explain why corporate social responsibility affects earnings management? J. Bus. Res., 75, 8-16.
Murfin, J., and Njoroge, K. (2014). The implicit costs of trade credit borrowing by large firms. The Review of Financial Studies, 28(1), 112-145.
Noble, Charles H.,Rajiv K. Sinha,Ajith Kuman. (2002). Market orientation and alternative strategic orientations: A longitudinal assessment of performance implications. Journal of Marketing, 66(4), 25-39.
Omran, M. and Abdelrazik, M. (2013). The association between corporate governance and corporate disclosure: A critical review. Journal of Public Administration and Governance, 3(3), 94-107.
Owen, C. and Scherer, R. (1993). Social responsibility and market share. Review of Business, 15(1), 11–17.
Patatoukas, N. (2012). Customer base concentration implications for firm performance and capital markets. The Accounting Review 87(2), 363-392.
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure. Accounting, Organizations and Society, 27(8), 763-773.
Peloza, J., & Shang, J. (2011). How can corporate social responsibility activities create value for stakeholders? A systematic review. Journal of the Academy of Marketing Science, 39, 117-135
Porter ME, Kramer MR. (2006). Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review 84(12), 78–92.
Porter, M., & C. Van der Linde (1995). Green and competitive: Ending the stalemate. Harvard Business Review, 73, 120-133.
Preston, L. E. and O'Bannon, D. P., (1997). “The corporate social-financial performance relationship: A typology and analysis.” Business and Society, 36(1), 419- 429.
Raman, K and Shahrur, H (2008). Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review, 83(4), 1041-1081.
Reid, E., Toffel, M., (2009). Responding to public and private politics: corporate disclosure of climate change strategies. Strateg. Manag. J. 30 (11), 1157–1178.
Roxas, B., & A. Coetzer (2012). Institutional environment, managerial attitudes and environmental sustainability orientation of small firms. Journal of Business Ethics, 111(4), 461-476.
Russo MV, Fouts PA. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534‒559.
Skarmeas, D., & Leonidou, C. N. (2013). When consumers doubt, Watch out! The role of CSR skepticism. Journal of Business Research, 66, 1831–1838.
Suchman MC. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 20(4), 571–610.
Treviño, L. K., (1986). Ethical decision making in organizations: A person-situation interactionist model, Academy of Management Review, 11, 601-617.
Turban D, Greening D. (1997). Corporate social performance and organizational attractiveness to prospective employees. Academy of Management Journal 40, 658–672.
Watts, R. L. (2003a). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207-221.
Watts, R. L. (2003b). Conservatism in accounting part II: Evidence and research opportunities. Accounting Horizons, 17(3), 207-221.
Wan, S. W. J. (2006). Defining corporate social responsibility. Journal of Public Affairs, 6(3-4), 176-184.
Wood, D. (1991). Corporate social performance revisited. Academy of Management Review, 16(4), 691-718.
Y.H. Wong (1998). Key to key account management: Relationship (Guanxi) model. International Marketing Review, 15(3), 215-231.