從制度同形理論探討企業社會責任之策略以台灣半導體公司企業社會責任報告書為例

Abstract

企業社會責任逐漸成為全球議題，過往企業的經營目標僅需要替股東謀取最大利潤即可。但隨著企業社會責任意識抬頭，大多數的企業也慢慢將企業社會責任列為企業內的重要決策之一。現今學術圈內對於企業社會責任有著正反兩面不同的看法，正方認為企業社會責任有助於企業形象之提昇增加客戶並提升利潤；反方則是認為進行非本業的企業社會責任投資將會造成浪費使股東利益降低。本研究認同正方的看法，並藉此研究台灣半導體企業內對於企業社會責任活動與政策之異同。 本研究透過制度同形理論探討台灣半導體企業進行企業社會責任之同形原因，也透過各家企業公布之企業社會責任報告書來推定各組內同形的形貌與組間相異的部分。最終得知台灣半導體產業內存在兩種以上的同形原因，包含供應鏈客戶要求之強制同形與行業間規範之模仿同形。也發現強制同形所造成的同形化對於企業在進行企業社會責任活動時會有較佳的表現。

Corporate social responsibility becomes a global issue. In the past, managers only need to seek the greatest profits for shareholders. But with the rise of corporate social responsibility, most companies see corporate social responsibility as one of the most important decisions. In the academic circles, there are positive and negative views on corporate social responsibility. The positive side thinks that corporate social responsibility helps to enhance the image of the enterprise and increase the profit. The other party thinks that the investment in corporate social responsibility will cause waste. This study recognizes the views of the parties and studies the similarities and differences between corporate social responsibility activities and policies in Taiwan's semiconductor companies. This study explores the same cause of corporate social responsibility in Taiwanese semiconductor company through Institutional Isomorphism Theory. It also deduces the similarities and differences between the shapes and groups in each group through the corporate social responsibility report published by each enterprise. And finally learned that there are two or more isomorphic in the semiconductor industry in Taiwan, including the imitation of the coercive isomorphism of the supply chain customer requirements and the inter-industry norms. Also found that the same shape caused by the same shape for enterprises in the corporate social responsibility activities will have a better performance.