善因行銷為企業社會責任中結合企業產品及服務與公益的模式，可藉此使企業形象與營收提升。因此，本研究旨在探討企業實施善因行銷對企業經營績效之影響，以及集團控制型態、網絡中心性對善因行銷與企業經營績效之調節效果。
本研究以2015年至2019年上市公司為研究對象，經過篩選後最終樣本共有406家上市公司，以各公司企業社會責任報告書作為企業施行善因行銷的資料來源，先以敘述性統計進行相關分析，後採用追蹤資料迴歸分析各變數之影響及調節情形。研究結果顯示當企業實施善因行銷會對企業經營績效帶來負面影響。家族控制型態對於企業實施善因行銷對企業經營績效並沒有顯著的調節效果，企業在集團之網絡中心性對於企業實施善因行銷與企業經營績效具有負面調節效果。
本研究在理論方面之貢獻為補足過去文獻較少談及企業實施善因行銷對於企業經營績效影響之缺口。本研究發現企業實施善因行銷會對企業經營績效產生負面影響，挑戰善因行銷對企業正面影響的現實觀點，以及對未來善因行銷研究發展提供可能的研究機會。本研究在實務上之貢獻，可提供企業應衡量自身條件發展實施善因行銷，避免因實施善因行銷所花費大量資源與資金，對企業經營績效產生負面影響。另外，本研究且提供企業在集團的位置與善因行銷影響的關聯性，可供集團企業中的核心企業是否實施善因行銷作為衡量的依據。

The purpose of the thesis is to delineate the relationship between a firm’s cause-related marketing (CRM hereafter) efforts and its associated performance. In addition, we study the moderating roles of conglomerate governance type and the firm’s position in its belonging conglomerate in the impact of CRM on its performance.
Employing the samples of publicly listed companies in Taiwan during 2015 and 2019, we collect the data of 406 firms and use panel data regression to test the proposed hypotheses. The results show that a firm’s CRM efforts are negatively influencing the firm’s performance. Moreover, the centrality of the firm will play a negative moderating role in the negative relationship between the CRM efforts and performance.
The study can fill the research gap about the role of CRM on a firm’s performance in the research stream of corporate social responsibility and corporate philanthropy. Furthermore, the research findings can offer practitioners to evaluate the impacts of CRM efforts and take the position in a conglomerate into consideration as taking CRM activities.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 5
第三節 研究流程 6
第二章 文獻回顧與假說推導 9
第一節 善因行銷 9
第二節 集團企業在善因行銷的角色 17
第三節 網絡中心性 22
第四節 研究假說 24
第三章 研究方法 29
第一節 研究架構 29
第二節 資料來源與樣本 30
第三節 變數定義與衡量 31
第四節 資料方法分析 35
第四章 研究實證結果 37
第一節 樣本描述 37
第二節 敘述性統計 37
第三節 迴歸統計 39
第四節 統計分析結果 42
第五章 討論 43
第六章 研究結論與建議 47
第一節 研究結論 47
第二節 研究貢獻 49
第三節 研究限制與未來研究建議 51
參考文獻 53

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