企業社會責任發展類型之研究-以臺灣維他露公司為例

論文名稱：企業社會責任發展類型之研究-以臺灣維他露公司為例校院系：國立暨南國際大學管理學院經營管理碩士學位學程在職專班頁數:156 畢業時間：101年08月學位別:碩士研究生：董哲瑋指導教授:施信佑博士中文摘要臺灣企業在企業社會責任CSR的發展上，已如雨後春筍般蓬勃發展，社會上許多企業各自發展企業社會責任的方案，隨著企業經營的時間增長，累積許多可觀的企業社會責任方案，而各企業的企業社會責任方案的成形方式迥異，有些是來自模仿、有些是來自靈感、執行企業社會責任較久的企業就會從企業的核心能力衍生CSR的方案，累積了這麼多CSR方案，是否與企業的發展相契合、是與企業發展相背離、甚至無法判斷是否與企業發展相關，本研究的目的是希望能夠發展出一套判別的工具，協助企業分辨出目前在執行的企業社會責任方案從何而來? 屬於哪一種類型? 又能為企業帶來什麼樣的效益? 是本研究的目的。透過文獻探討搜尋企業經營的理論，歸納出三種企業社會責任發展的因素，Hamel and Prahalad(1994) 的企業核心競爭力、Frederick、Post、Davis(1992) 企業利害關係人、Michael Porter(1985) 價值鏈(Value Chain)與價值體系(Value System)三種因素，發現大部分企業社會責任方案都與這三種因素有關，本研究運用Schwartz and Carroll（2003）企業社會責任三種類型模型，經濟、法律、道德三種企業社會責任的類型，並以胡憲倫、許家偉、林柏維(2009)策略性企業社會責任之效益研究，歸納整理出共17項企業社會責任效益，並以馮燕(2004)對經濟、法律、道德提出的定義，將企業社會責任三因素企業核心競爭力、利害關係人、價值鏈與價值體系以及企業社會責任的17項效益，提升企業形象、降低成本、人力資源提升、開發新市場、降低企業負面影響、組織提升與發展、提升股東權益、降低經營風險、提升股價、提升企業收益、提升產品效益、企業差異化、提升企業競爭力、品牌價值提升、環保提升、租稅優勢、提升顧客滿意度，來做結合成為一套判別CSR方案來源、CSR類型以及執行CSR方案能有什麼效益的工具，提供企業在發展企業社會責任策略時可以參考的工具，有助於企業辨別目前執行企業社會責任類型的現況。本研究以維他露食品公司為個案分析的企業，維他露公司成立於1956年，在超過半世紀的企業經營，有其獨到的經營模式，而維他露的企業社會責任方案數量眾多，且某些CSR方案執行時間長達30-40年之久，在CSR方案數量多與執行時間長，適合以此套企業社會責任判別工具來分析，研究結果發現大部分符合工具的預期，也可以分辨出維他露的大部分企業社會責任類型落於「經濟/道德」類型，幫助維他露未來對於企業社會責任的策略規劃，也可幫助其他企業依照企業特性，辨別出企業社會責任類型，訂定有助於企業與社會的企業社會責任發展方向。

關鍵字

企業社會責任；企業核心能力；價值鏈；利害關係人；類型；效益； CSR

並列摘要

Title of Thesis：Type of development of Corporate Social Responsibility： A Case Study of Taiwan Vitalon Company Name of Institute：Executive Master of Business Administration Program, College of Management, National Chi Nan University Pages：156 Graduation Time：August/2012 Degree Conferred：Master Student Name：Che-wei Tung Advisor Name：Hsin-Yu Shih Abstract Taiwan companies in the development of Corporate Social Responsibility, development, company development, Corporate Social Responsibility Pojects, with a time of business growth, accumulated a lot of Corporate Social Responsibility Pojects, the source of Corporate Social Responsibility Pojects there are a number of ways, somefrom imitation, some inspiration, some from The Core Competence of the Corporation, accumulated so many Corporate Social Responsibility Poject and whether it meets the development needs of the company, the purpose of this study is to develop a set of identification tools to help companies to distinguish between Corporate Social Responsibility Poject come from? what type? can bring benefits for the company? this is the purpose of this study. Through literature, induction factor in the development of three types of Corporate Social Responsibility, Hamel, and Prahalad, (1994) The Core Competence of the Corporation, Frederick, Post, Davis (1992) Stakeholders, Michael Porter (1985) Value Chain and Value System of three theories,found that most of the Corporate Social Responsibility Pojects with these three theories, In this study, Schwartz and Carroll (2003) Corporate social responsibility: A Three-Domain Approach , Economic, Legal, Moral three Corporate Social Responsibility, and Allen H. Hu, Xu Jiawei,the Linbo Wei (2009) Strategic Corporate Social Responsibility Benefits of international scholars, Summed up to 17 Corporate Social Responsibility Benefits, Feng Yan (2004) definition of Economic, Legal, Moral, Corporate Social Responsibility theory of The Core Competence of the Corporation, Stakeholders, Value Chain and Value System, Corporate Social Responsibility 17 Benefits, Enhance the Corporate Image, Reduce Costs, enhance Human Resources, development of new markets, reduce the negative impact of organizational improvement and development enhance Shareholders' Equity, reduce Operating Risk and enhance Stock Prices, enhance Corporate Revenue, improve Improve Product Efficiency, Corporate Differentiation, and enhance Firm Competitiveness, enhance Brand Value, enhance Environmental Protection, Tax Advantages and improve Customers Satisfaction Degree, has become a tool to identify the CSR source, CSR types and CSR benefits, provide companies thinking of Corporate Social Responsibility strategy tools to help companies to the types of Corporate Social Responsibility. This study a case-by-case analysis of business to Vitalon food companies. Vitalon company was founded in 1956, operates more than half a century, has its own unique business model, and Vitalon company's Corporate Social Responsibility Projects, and some implementation of the CSR Projects for 40 years, the CSR Projects execution time, suitable for analysis of Corporate Social Responsibility, found mostly in line with expectations, the type of Corporate Social Responsibility Vitalon in Economic / Moral "type to help Vitalon Corporate Social Responsibility strategic planning, planning and Corporate Social Responsibility can also help other companies to identify the type of Corporate Social Responsibility, set the direction of Corporate Social Responsibility of companies and society. Keywords：Corporate Social Responsibility, The Core Competence of the Corporation, Stakeholders , Value Chain and Value System, type, benefit, CSR