企業落實企業社會責任所遭遇之阻礙分析與應變策略之研究

企業社會責任(Corporate Social Responsibility, CSR)是全球近年來最受關注的主流議題之一，台灣企業長久賴以為生的生產製造及服務產業，均會直接受到國際買主及品牌商要求加速改善有關於環境、社會、治理相關企業社會責任議題，然而台灣企業施行企業社會責任的情況並非十分理想。本研究透過全球永續性報告指標(Global Reporting Initiative, GRI)的指標項目，對台灣的51 家企業進行深度訪談，以瞭解企業推行CSR 的現況以及未推行或執行不佳之原因。研究結果發現，整體來看台灣企業對於CSR 之概念尚屬啟蒙階段。其次，台灣的企業在CSR 整體認知與實際作為兩面向仍存有些許的落差。最後，台灣企業仍是有意願善盡其該負的社會責任。因此，本研究建議企業能體認CSR，當企業能積極將CSR 納入企業經營策略的思維當中，對內可改造企業文化，對外可形塑企業優良形象，讓企業有更優質的競爭優勢，並能比其他未施行CSR 的企業取得更多商業機會，最終達成企業永續發展的經營目標。

關鍵字

企業社會責任；全球永續性報告書；深度訪談

並列摘要

Corporate Social Responsibility (CSR) has long been a focus of global concern. However, CSR implementation is mostly limited to listed companies in Taiwan, and has not been satisfactory. This study is based on the Global Reporting Initiative (GRI) and sorts the interview questions, for administration to managers of 51 enterprises in the form of in-depth interviews to better understand reasons for poor implementation of CSR. The details are analyzed and solutions provided. The results showed that, overall, the concept of CSR in Taiwanese companies remains immature. Furthermore, despite the persistence of a slight gap between awareness of CSR and practical applications in most Taiwanese businesses, Taiwanese companies remain willing to fulfill its social responsibility. This study thus proposes that companies can realize CSR when they actively incorporate CSR into business strategy, and can transform company culture and cultivate a positive image while generating competitive advantage. More business opportunities will also be available compared to enterprises that did not implement the CSR and achieve sustainable development.