標竿企業建立企業社會責任之實務研究

Abstract

在過去，「獲利」被企業視為首要且唯一的目標。「人力資源發展」的目的則是為了提升組織績效。但在環境保護、社會回饋以及績效衡量指標納入非財務標準等議題出現後，企業社會責任之概念也更形重要。因此，本研究之目的即在：一、分析台灣企業實施企業社會責任之現況；二、探討驅動標竿企業建立企業社會責任之因素；三、分析標竿企業實踐企業社會責任的實務作為。為達此三項研究目的，本研究蒐集且整理相關文獻，界定其構面為五面向-公司治理、企業承諾、社會參與、環境保護、法律責任。並藉由企業社會責任相關獎項之評選機制，從《天下雜誌》第478期「2011天下企業公民」評選之Top 50企業及由財團法人台灣永續能源研究基金會評選之「2011台灣企業永續報告獎」18家獲獎企業中，選取同時獲得此兩獎項之5家標竿企業，作為本研究對象，足以代表台灣在履行企業社會責任的實務作為。 本研究採用質化研究取向之個案研究法，採用文件分析以及訪談法。蒐集各家標竿企業的企業社會責任報告書或相關資料，並與高階主管或負責企業社會責任業務的相關人員，進行深度訪談。將訪談逐字稿以及企業社會責任報告書等文件資料經由開放式編碼、主軸式編碼、選擇性編碼的處理過程，最後發現本研究結果。主要結論包括：台灣企業實施企業社會責任的程度尚未普遍，對企業社會責任的認知則著重在企業承諾、公司治理以及環境保護三面向上。而台灣政府沒有對企業社會責任的強制規定，僅有宣傳及倡導。本研究亦歸納出影響標竿企業實踐企業社會責任的五項直接因素（組織規模、企業政策、領導者、相關參與者、政府政策）、五項間接因素（永續經營、環境保護、企業形象、國際規範、業界先驅），以及標竿企業在企業社會責任各面向（公司治理、企業承諾、社會參與、環境保護、法律責任）的實務作為。最後依據研究結果提出對企業、政府以及後續研究者的建議。 In the past, “profit” was the most pivotal goal, while the development of human resources pursued to enhance organizational performance. However, with issues of non-financial criteria, such as environmental protection, social feedback and performance metrics become important, corporate social responsibility is indispensable in this era. According to the literature review, this study defines corporate social responsibility as a five-dimensional concept: corporate governance, corporate commitment, community involvement, environmental protection and legal responsibility. Base on its importance, there are three purposes in this study: (1) to analyze the current implementation of corporate social responsibility in enterprises in Taiwan; (2) to explore the drives pushing benchmark enterprises establishing corporate social responsibility; (3) to analyze the practice of corporate social responsibility in benchmark enterprises. This research used case study method to investigate the practice of corporate social responsibility in Taiwan. Subjects are five benchmark organizations which acquired both rewards of “2011 Excellence in Corporate Social Responsibility” of top 50 enterprises in Common Wealth Magazine and “2011 Taiwan Corporate Sustainability Report”. Data were collected through analyzing various reports and information related to corporate social responsibility of these five enterprises and intensive interviews on staff responsible for corporate social responsibility programs. Data analysis included open coded, spindle coded and selective coded materials such as transcriptions of interviews and reports of corporate social responsibility. This study found that the implementation of corporate social responsibility is still not prevailing in Taiwan and organizations are just aware of three dimensions of this concept: corporate commitment, corporate governance and environmental protection. Besides, instead of imposing mandatory ordinance on enterprises, Taiwanese government just depends on publicity and advocacy to ask them to emphasize corporate social responsibility. Furthermore, the results also reveals there are five direct drives (size of the organization, corporate policies, leaders, relevant participants, government policies) and five indirect drives (sustainable development, environmental protection, corporate image, international norms, industry pioneers) which influence the benchmark enterprises to perform the complete 5 dimensions of corporate social responsibility. Finally, based on the findings of this study, there are related suggestions for the government, business and subsequent researchers. More details will be discussed in the thesis.