國際零售業者企業社會責任揭露之研究：法商家樂福與台灣統一超商之比較

A Study on the CSR Disclosure of Two International Retailers: Carrefour and President Chain Store Corporation

酈芃羽(Peng-Yu Li) ； 鄭淑玲(Shu-Ling Cheng)

《管理評論》 42卷2期 (2023/04) Pp. 41-60

https://doi.org/10.6656/MR.202304_42(2).CNI041

摘要

研究目的：分析母國企業社會責任（corporate social responsibility, CSR）發展程度不同之國際零售業，其經濟、環境、就業、人權、社區參與CSR五構面揭露差異。研究設計／方法：家樂福與統一超商分別為母國CSR發展程度較高的先進者及發展程度較低的跟進者，以電腦輔助文字內容分析其2013-2020年CSR報告。研究結果：統一超商資訊揭露量比家樂福多且變化大，強調社區參與；家樂福強調就業、環境構面。兩家公司資訊揭露逐年增加；且重視社區參與、就業與環境構面。研究限制／啟發：以不同零售業及語義模型方法進行分析。理論／實務／社會意涵：了解國際零售業著重CSR構面，以有效回應利害關係人。創見／價值：以國際零售業為研究對象，且比較母國CSR發展程度不同對CSR揭露構面的差異及變化。

關鍵字

國際零售業 ； 企業社會責任揭露 ； 跨國比較 ； 電腦輔助內容分析法

並列摘要

Purpose - The study compares the disclosure variation in the five sub-constructs of corporate social responsibility (CSR), namely economy, environment, employment, human rights, and community involvement between international retailers, with different degrees of CSR development in their home countries. Design/methodology/approach - We choose to target Carrefour as a prime example of early adopters of cutting-edge development of CSR in their home country, and President Chain Store Corporation (PCSC) as a CSR follower in terms of relatively lower-level development of CSR in their home country. Computer-assisted content analysis is used to examine the difference in information disclosed by each company in CSR-related reports from 2013 to 2020. Findings - The CSR disclosure by PCSC is greater than that of Carrefour and varies significantly. Carrefour places considerable emphasis on employment and environmental constructs, while PCSC emphasizes community involvement aspects. The amount of CSR disclosure by international retailers in Taiwan is increasing year by year. In the long run, international retailers have been known to emphasize CSR disclosure of matters relating to community involvement, employment, and environmental aspects. Research limitations/implications - Future study can include different types of retailing industries and use different language models to conduct content analysis. Practical implications/Social implications - This study provides insights into how international retailers from different countries utilize CSR disclosure to effectively respond to stakeholders. By means of the exploration of the emphasis on CSR constructs, their relative importance for international retailers can be examined. Originality/value - This research aims to compare the differences in CSR disclosure between international retailers who achieved different levels of development in their respective home countries and the process of disclosing changes on CSR constructs over time, focusing on an industry that has rarely been studied in the past.

並列關鍵字

International retailers ； Corporate social responsibility disclosure ； Cross-country comparison ； Computer-assisted content analysis

參考文獻

Marano, Valentina, Peter Tashman, and Tatiana Kostova (2017), “Escaping the Iron Cage: Liabilities of Origin and CSR Reporting of Emerging Market Multinational Enterprises,” Journal of International Business Studies, 48(3), 386-408.

Momin, Mahmood Ahmed and Lee D. Parker (2013), “Motivations for Corporate Social Responsibility Reporting by MNC Subsidiaries in an Emerging Country: The Case of Bangladesh,” The British Accounting Review, 45(3), 215-228.

North, Douglass C. (1990), Institutions, Institutional Change and Economic Performance. Cambridge, MA: Cambridge University Press.

Osborne, J. David, Charles I. Stubbart, and Arkalgud Ramaprasad (2001), “Strategic Groups and Competitive Enactment: A Study of Dynamic Relationships between Mental Models and Performance,” Strategic Management Journal, 22, 435-454.

Porter, Michael E. and Claas Van der Linde (1995), “Toward a New Conception of the Environment-competitiveness Relationship,” Journal of Economic Perspectives, 9(4), 97-118.