在當今競爭激烈的市場中，企業為創造更高的品牌價值，常採取各種品牌發展策略來鞏固其優勢，並創造較佳的組織績效。在眾多的品牌策略思考上，顧客導向和競爭者導向為兩個重要的方向。除此之外，行銷文獻中亦提出品牌策略結合企業社會責任來提升品牌競爭力和品牌價值。此研究議題近年來頗受關注。然而，過去文獻多是聚焦在顧客導向、競爭者導向和企業社會責任投入對企業經營績效的直接影響效果，而忽略其背後機制。本研究則認為這其實需要透過品牌價值從而影響到企業經營績效。
本研究透過蒐集非結構和結構性次級資料來進行資料分析和假設驗證，選取近三年(2015-2017)穩健獲選進入中國前100大品牌的59間企業品牌。利用年報非結構性的文字資料衡量顧客導向、競爭者導向和企業社會責任，並以BRANDZ之品牌鑑價衡量品牌價值，最後再以淨值報酬率來評估企業整體績效。
本研究發現，顧客導向能正向地提升品牌價值，但競爭者導向和企業社會責任的投入對於提升品牌價值效果並不顯著。品牌價值能正向地提升企業績效。因此，本研究為國內外學者和實務經理人提供了品牌經營之學理和應用的參考價值。
In todays highly competitive market, companies are often adopting various brand development strategies to consolidate their strengths and create better organizational performance in order to create higher brand values. In many brand strategy thinking, customer orientation and competitor orientation are two important directions. In addition, the marketing literature also proposes brand strategy combined with corporate social responsibility to enhance brand competitiveness and brand value. This research topic has received much attention in recent years. However, the past literature mostly focuses on the direct influence of customer orientation, competitor orientation and corporate social responsibility investment on business performance, while ignoring its behind-the-scenes mechanism. This study believes that this actually requires brand value to affect business performance.
This study collects non-structural and structural secondary data for data analysis and hypothesis verification, and selects 59 corporate brands that have been selected to enter the top 100 brands in China in the past three years (2015-2017). Using the non-structural texts of the annual report to measure customer orientation, competitor orientation and corporate social responsibility, and to measure the brand value by BRANDZ brand evaluation, and finally evaluate the overall performance of the company by the net rate of return.
This study finds that customer orientation can positively enhance brand value, but the input of competitors and corporate social responsibility is not significant for enhancing brand value. Brand value can positively improve business performance. Therefore, this study provides reference value for the academic and practical application of brand management for domestic and foreign scholars and practitioners.
