本研究希望藉由重大性議題分析之方法，瞭解個案公司本身與利害關係人之間，對於社會重大議題、重大議題、顯著議題及潛在問題上的重視程度，並在經濟面、環境面及社會面上截長補短、改進突破，使得個案公司發展成為更完善並符合利害關係人與企業經營者所期待的公司。本研究對象以個案公司之五種利害關係人為主體，由企業高層鑑別出四個層面，二十項永續議題，再以線上問卷調查各議題之關注程度，總計收回93份回饋問卷。最後進行企業高層開會討論，考慮公司本身訂定之企業社會責任目標，研擬每項社會重大議題個案公司的回應方式，並說明如何連結利害關係人風險管理策略及其他可執行之行銷策略，嘗試從公司之關鍵優勢，與內外部利害關係人攜手為產業和社會帶來革新與精進。最終獲得以下結論：
1.四種層面議題中利害關係人較關心的為公司治理與經濟層面之議題。
2.在公司治理層面中利害關係人最關心企業核心價值及市場地位與品牌形象。
3.在經濟層面中顧客關係管理及產品品質與服務誠信關注程度最高。
4.社會與環境層面之議題相較於經濟面議題關注較少但也不容忽視。

This research aims to analyze the relative extent to which the case company and its stakeholders value issues according to the four quadrants of the sustainable value matrix: Material Societal Issues, Material Issues, Societal Significant Issues, and Potential/Developing Issues. By doing so, the case company hopes to develop corresponding strategies to meet the expectations of its stakeholders for the company’s performance in terms of economy, environmental protection, and social commitment. The methodology of this research is to use the M-tool developed by CSRone to identify material issues from the perspectives of both five types of major stakeholders and the senior management of the case company identifies. The material issues are analyzed from four dimensions and categorized into twenty sustainable issues. The degree of concern by the stakeholders for each issue is calculated through an online questionnaire survey based on a total of 93 valid answered questionnaires. Having analyzed the results of the collected questionnaires, a senior management meeting was held to consider the corporate social responsibility goals set by the company itself. The company responded to each major social issue. The company's response method was explained. It also explained how to link stakeholder risk management strategies and other executable marketing strategies. The key advantage of the company is to work with internal and external stakeholders to bring innovation and improvement to the industry and society. The following conclusions were finally reached:
1.Among the four levels of issues, stakeholders are more concerned about corporate governance and economic issues.
2.At the corporate governance level, stakeholders are most concerned about the company's core values, market position and brand image.
3.At the economic level, customer relationship management, product quality and service integrity are of highest concerned.
4.Social and environmental issues are less concerned than economic issues, but they cannot be ignored.

中文文獻
吳慎宜 (2008). "國際勞工組織核心勞動基準與臺灣之勞動立法." 台灣國際法季刊 第5卷第2期，第77-110頁。

李秀英, 劉俊儒 和 楊筱翎 (2011). "企業社會責任與公司績效之關聯性." 東海管理評論 第13卷第2期，第77-111頁。

汪浩 和 曾欽正 (2011). "意外的結果？台灣中小企業的策略性企業社會責任行動." 臺灣企業績效學刊 第5卷第1期，第89-123頁。

施淑惠 (2013). "當前政府推動社會企業的規劃與做法." 社區發展季刊 第143 期，第7-18頁。

湯珮筠 (2012). "薪資福利及教育訓練滿意度對員工工作滿意度之影響程度" 國際經營與貿易研究所 桃園縣，中原大學碩士論文。

葉保強 (2007). "企業社會責任的發展與國家角色" 應用倫理研究通訊 第41期，第35-47頁。

劉美纓, 丁碧慧 和 朱奐聿 (2014). "企業社會責任與公司治理、公司績效之關連性研究." 2014 第 17 屆科際整合管理研討會，第17-30頁。

英文文獻
Agle, B. R., R. K. Mitchell and J. A. Sonnenfeld (1999). "Who matters to CEOs? An investigation of stakeholder attributes and salience, corpate performance, and CEO values." Academy of Management Journal 42(5): 507-525.

Al-Tuwaijri, S. A., T. E. Christensen and K. Hughes Ii (2004). "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach." Accounting, Organizations and Society 29(5-6): 447-471.

Calabrese, A., R. Costa, N. Levialdi and T. Menichini (2016). "A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting." Journal of Cleaner Production 121: 248-264.

Cardozo, R. N. (1965). "An experimental study of customer effort, expectation, and satisfaction." Journal of Marketing Research 2(3): 244-249.

Carroll, A. B. (1991). "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders." Business Horizons 34(4): 39-48.

Carroll, A. B. and K. M. Shabana (2010). "The business case for corporate social responsibility: a review of concepts, research and practice." International Journal of Management Reviews 12(1): 85-105.

Cinelli, M., S. R. Coles and K. Kirwan (2014). "Analysis of the potentials of multi criteria decision analysis methods to conduct sustainability assessment." Ecological Indicators 46: 138-148.

Davis, K. (1967). "Understanding the social responsibility puzzle." Business Horizons 10(4): 45-50.

Donaldson, T. and L. E. Preston (1995). "The stakeholder theory of the corporation: Concepts, evidence, and implications." Academy of Management Review 20(1): 65-91.

Eccles, R. G. and M. P. Krzus (2014). The integrated reporting movement: Meaning, momentum, motives, and materiality, New Jersey: John Wiley & Sons.

Elkington, J. (1998). "Partnerships from cannibals with forks: the triple bottom line of 21st-century business." Environmental Quality Management 8(1): 37-51.

Font, X., M. Guix and M. J. Bonilla-Priego (2016). "Corporate social responsibility in cruising: using materiality analysis to create shared value." Tourism Management 53: 175-186.

Freeman, J. (1999). "Stakeholder influence strategies." Academy of Management Review 24(2): 191-205.

Freeman, R. E., A. C. Wicks and B. Parmar (2004). "Stakeholder theory and ‘the corporate objective revisited’." Organization Science 15(3): 364-369.

Grayson, D. and A. Hodges (2017). Corporate social opportunity!: Seven steps to make corporate social responsibility work for your business, Austin, Texas: Greenleaf Pubns.

Hsu, C.-W., W.-H. Lee and W.-C. Chao (2013). "Materiality analysis model in sustainability reporting: a case study at Lite-On Technology Corporation." Journal of Cleaner Production 57: 142-151.

Idris, F., M. Abdullah, M. A. Idris and N. Hussain (2003). "Integrating resource-based view and stakeholder theory in developing the Malaysian excellence model: a conceptual framework." Singapore Management Review 25(2): 91-109.

Jones, T. M. and A. C. Wicks (1999). "Convergent stakeholder theory." Academy of Management Review 24(2): 206-221.

Keller, K. L. (1993). "Conceptualizing, measuring, and managing customer-based brand equity." Journal of Marketing 57(1): 1-22.

Khan, M., G. Serafeim and A. Yoon (2016). "Corporate sustainability: First evidence on materiality." The Accounting Review 91(6): 1697-1724.

Konar, S. and M. A. Cohen (2001). "Does the market value environmental performance?" Review of Economics and Statistics 83(2): 281-289.

Kramer, M. R. and M. Porter (2011). "Creating shared value." Harvard Business Review 89(1/2): 62-77.

Morris, S. A. (1997). "Environmental pollution and competitive advantage: an exploratory study of U.S. industrial-goods manufacturers." Academy of Management Annual Meeting Proceedings 1997(1):411-415.

Park, H.-s. (2006). "The relationship between brand loyalty and financial performance: An empirical study on the hotel industry in Las Vegas." University of Nevada, Las Vegas.

Porter, M. and C. van der Linde (1995). "Green and competitive: ending the stalemate." Harvard Business Review September-October: 121-134

Porter, M. E. and M. R. Kramer (2002). The competitive advantage of corporate, London, England: Macmillan Education Ltd.

Rowley, T. and S. Berman (2000). "A brand new brand of corporate social performance." Business & Society 39(4): 397-418.

Sasser, W. E., L. A. Schlesinger and J. L. Heskett (1997). Service profit chain, New York: Free Press.

Vandekerckhove, W. and N. A. Dentchev (2005). "A network perspective on stakeholder management: facilitating entrepreneurs in the discovery of opportunities." Journal of Business Ethics 60(3): 221-232.

Waddock, S. A., C. Bodwell and S. B. Graves (2002). "Responsibility: the new business imperative." Academy of Management Perspectives 16(2): 132-148.

Wartick, S. L. and P. L. Cochran (1985). "The evolution of the corporate social performance model." Academy of Management Review 10(4): 758-769.

Whitehead, J. (2017). "Prioritizing sustainability indicators: using materiality analysis to guide sustainability assessment and strategy." Business Strategy and the Environment 26(3): 399-412.

Williamson, D., G. Lynch-Wood and J. Ramsay (2006). "Drivers of environmental behaviour in manufacturing smes and the implications for CSR." Journal of Business Ethics 67(3): 317-330.

Wokutch, R. and B. Spencer (1987). "Corporate saints and sinners: the effects of philanthropic and illegal activity on organizational performance." California Management Review 29: 62-77.