本研究旨在探討食品供應商如何透過回應消費者意願及生產者原料的採購策略，以達到企業經營之財務經濟收益後，循序導入企業社會責任，增進整體企業經營價值之目標。消費面角度藉由市場初級資料蒐集問卷調查，以結構方程模型進行分析。針對消費者面臨在不確定的食安環境、環境保護議題及對企業履行企業社會責任之期待前提下，探討消費者對傳統食品與有機食品之知覺價值及購買意願的影響﹔其次嘗試從決策科學角度，利用工程經濟導入反應經營價值之一般化數學模型。從企業經營角度，探討企業追求永續經營下經濟構面之財務價值，包括企業在風險趨避態度下之最適訂購量，達到企業最佳化收益，並循序思考導入Triple Bottom Line (TBL) 模型在環境維護成本及社會責任成本、善盡企業社會責任等提升經營價值之探討。從消費面研究結果發現，天然成分為影響消費者對於有機食品態度最重要之因素；食品安全關注、健康意識為影響消費者購買意願之重要因素；企業社會責任為影響消費者知覺價值之重要因素，知覺價值則為影響消費者購買意願之重要因素。企業經營角度發現進口商本身及大環境均無食品安全事件，為影響期望最大淨收益之重要參數。企業根據全球前100名企業永續指標，適時投入環境及社會成本，以達企業永續經營之目標。研究結果提供食品業者回應顧客需求、保障利害關係人權益、善盡企業社會責任、追求企業永續經營，以增進企業經營價值相關思維之可行性參考。

This dissertation aims to investigate how food suppliers respond to consumers’ demands and producers’ purchase strategy, in order to reach the financial economic benefits of corporate management, implement corporate social responsibility, and promote the overall business value. From the perspective of consumers, this dissertation collected primary market data by questionnaire survey, and the data were analyzed by Structural Equation Modeling (SEM). The questionnaire surveyed consumers’ expectation of environmental protection issues and the implementation of corporate social responsibility under the uncertainty of food safety environment, in order to determine the effects of consumers’ perceived value on conventional food and organic food, and purchase intentions. From the perspective of decision science, this dissertation used the engineering economics to import the general mathematic model that reflects business value. From the perspective of business management, this dissertation discussed the financial values from the economic dimension under the goal of sustainable management, including the optimal order quantity under risk aversion. The Triple Bottom Line Model was employed to discuss corporate sustainable management under the cost of environment, social responsibility and corporate social responsibility, in order to to enhance the business value comprehensively. This dissertation found that natural ingredients are the key factor affecting the attitudes of consumers in organic foods. Food safety concerns and health consciousness are important factors influencing consumers’ intention to purchase organic foods. The corporate social responsibility is the important factor that affects the consumers’ perceived value and further affects their purchase intention. From the perspective of business management, this dissertation found that neither the importers nor the market environment involves food safety incidents, which is an important parameter that affects the maximum expected net profit. According to the Global 100 index, the enterprises invest in environmental and social costs timely, to reach the goal of sustainable business. The findings of this study can serve as reference for food supplier to respond to consumers’ demands, ensure the rights and interests of stakeholders, and devote to corporate social responsibility for corporate sustainable management, thereby promoting business value.

誌謝 i
摘要 ii
目錄 v
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 6
第四節 研究架構 8
第五節 研究流程 9
第二章 文獻探討 13
第一節 企業經營價值之相關文獻 13
第二節 影響消費者有機食品的態度及購買意願之相關文獻及假說發展 14
第三節 三重底線模型於食品知覺價值與購買意願文獻及假說發展 19
第四節 不確定食安環境下，廠商風險趨避態度之最適訂購量 26
第五節 食品業永續經營之企業社會責任投入最適時點- TBL模型文獻 27
第三章 消費者意願概念之經營價值 31
第一節 影響消費者有機食品的態度及購買意願分析 31
第二節 三重底線模型於食品知覺價值與購買意願探討 46
第三節 消費面概念經營價值結論 59
第四章 食品供應商概念之經營價值 61
第一節 不確定食安環境下，廠商風險趨避態度之最適訂購量決策模型 61
第二節 食品業永續經營之企業社會責任投入最適時點- TBL模型 76
第三節 供應商經營價值結論 96
第五章 結論 97
第一節 結論 97
第二節 研究限制 102
第三節 後續研究建議 102
參考文獻 105
附錄一 影響消費者有機食品的態度及購買意願問卷 132
附錄二 三重底線模型於食品知覺價值與購買意願探討-有機食品問卷 135
附錄三 三重底線模型於食品知覺價值與購買意願探討－傳統食品問卷 138
附錄四 前測分析-影響消費者有機食品的態度及購買意願分析 141
附錄五 前測分析-三重底線模型於食品知覺價值與購買意願探討 143

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