創造共享價值：效益、挑戰、因應措施

Creating Shared Value: Benefits, Challenges, and Response Measures

林沁雄(Richard C. H. Lin)

《東吳經濟商學學報》 101期 (2020/12) Pp. 81-108

摘要

本文旨在探討創造共享價值（Creating Shared Value, CSV）之效益與挑戰，並且延伸Porter and Kramer（2011）之思維模式，以便研擬擴大造福社會之可行作為。透過強調源頭性之「需要」以及主張前端處理環境汙染等途徑，CSV令企業在追求利得時亦展現貢獻社會的作為，這些很值廠商妥善規劃實踐藍圖，以達預期功效。另外CSV在解決所得分配與飢餓等問題時有力不從心之憾，而且無法捍衛劣質環保產品進口與無力實踐維權主張。針對這些，本文在確保經濟層面之社會利得並且開拓非經濟層面之社會利得的中心思想下，研擬因應對策，以擴大造福社會之層面，完整實現共享價值的目標。

關鍵字

公平貿易 ； 公共道德例外條款 ； 企業社會責任 ； 創造共享價值 ； 資本主義

並列摘要

This article aims at exploring the benefits and challenges of CSV and, by following the Porter and Kramer (2011) approach, designing response measures to tackle challenges. CSV stresses on needs, rather than wants (demands), that open the horizon of benefitting society and business at the same time. It emphasizes on the fore-end pollution control, rather than the post production clean-away, which protects environment at the outset of production. These are effective ways of befitting society that necessitate related measures from businesses. In addition to positive impacts, CSV faces several challenges that need careful treatments. CSV is incapable of facing the deteriorating income distribution and, hence, unable to effectively deal with the problems of hungry, health, and clean water. This is harmful to the poor. CSV is impotent to resist imports of poor-quality environmental products and is unable to safeguard human rights related issues, which is necessary in expanding the scope of societal value. We propose four measures to deal with these challenges in order to ensure the objective of the CSV and to increase the scope of societal value.

並列關鍵字

Capitalism ； Corporate Social Responsibility ； Creating Shared Value ； Fair Trade ； Public Moral Exception Clause

參考文獻

方曉萍(2011)，透視創造共享價值提升企業經營成效之研究：以A藥廠護眼衛教宣導活動為例，臺灣大學國企系商學組學位論文。

林于晴(2018)，以共享價值角度探討企業競爭優勢之創造 ，政治大學企業管理研究所MBA 學位學程學位論文。

Beschorner, T. (2013), “Creating Shared Value: The One-Trick Pony Approach.” Business Ethics Journal Review, 1 (17), pp. 106-112. Available at: https://bejreview.files.wordpress.com/2013/09/bejrv1n17beschorner.pdf.

Beschorner, T. and T. Hajduk T. (2017), “Creating Shared Value. A Fundamental Critique.” In CreatingShared Value – Concepts, Experience, Criticism, edited by J. Wieland, Berlin: Springer. pp.27-37.

Bowen, H. R. (1953), Social Responsibilities of the Businessman. New York: Harper & Row.