| Summary: | 博士 === 中華大學 === 科技管理博士學位學程 === 106 === ABSTRACT
Intellectual capital (IC) has been well assessing for the value and performance of enterprises for past years. As the social and economic environment changes, CSR is an important issue and provides for its inclusion in the annual reports of publicly held companies; it is included in IC, especially for the social capital and human capital. However, there are many academic articles on individual IC and CSR theories, but the research combining these two theories is very rare. Therefore, intellectual capital (IC) and corporate social responsibility (CSR) were applied to determine value drivers for creating corporate stakeholder value and sustainable competitive advantages. The paper combines intellectual capital (IC) and corporate social responsibility (CSR) factors to develop a method for maximizing stakeholder sustainability value. In this study, the author applied multi-criteria decision-making methods (MCDM) including three research methodology: regression analysis and importance-performance analysis (IPA), Analytic Hierarchy Process (AHP), and the DEMATEL-based ANP (DANP) model. The purpose of these methods is searching suitable method to priority and distributes resources, determine how to solve their problems and enhance the sustainable development of enterprises value.
This study applies the Taiwan High Speed Rail Company (THSRC) as an example. The results of the analysis are as follows: The results of the first method on IPA analysis show that THSRC should keep good job on safe working environment for employee, customer satisfaction and customer retention and loyalty. If THSRC improves employee relation (salary and welfare), intangible infrastructure (corporate culture) and knowledge skill (corporate know-how), it can maximize the sustainable value of the enterprise; second, the results of regression analysis show that only customer relation (customer loyalty) has a positive effect on short-term financial performance. The second method, AHP, show that: THSRC in the customer relationship dimensions (including customer loyalty and customer satisfaction) have very strong impact and performance and very strong impact and weak performance on employees’ and investors’ relationship. Therefore, it is suggested that THSRC should continue to maintain all aspects of customer relationship and improve relationship of employees and investors for maximizing the perpetual value of the company. Finally, the results of the DANP approach show that THSRC should keep corporate resources to customer relationships (customer loyalty and customer satisfaction), employee relations (wages, benefits, and safety in the work environment), and prioritize organizational resources to intangible infrastructure (corporate culture) and its financial relationship with investors. In particular, the relationship between customers, employees, and investors is the most concerned issue of CSR at present, and the construction of intangible infrastructure is the topic of concern for IC because THSRC belongs to a large and complex operation of the company. To reflect the true research purposes of THSRC, the results of DANP show: The sustainable value of enterprises is not based on short-term financial and operational performance, replaced by the invisible IC and CSR is the sustainable development of enterprises. DANP Consider the effects of interaction and can extract more factors so it is suitable for large companies in complex operating systems. Therefore, the method of DANP is outperformed other approaches in assessing the value drivers of sustainability.
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