企業社會責任的理論與實踐：以美體小舖為例

Theory and Practice of Corporate Social Responsibility (CSR)-A Case Study of the Body Shop

張培新(Peir-Shin Chang)

《美容科技學刊》 6卷2期 (2009/09) Pp. 85-102

https://doi.org/10.30001/JIES.200909.0005

摘要

企業社會責任(Corporate Social Responsibility, CSR)，是近二十年來西方社會對企業要求的一股重要力量，已經逐漸融入了企業文化及企業經營運作之中。傳統的觀念認為企業的目標是要為股東賺取利潤，對於企業是否應負擔社會責任大多採取否定的態度，然而隨著經濟快速成長，社會環境的日益複雜，企業違反倫理道德的行為也愈來愈多。社會上政商勾結、利益輸送、勞資糾紛、環保抗爭、消費者投訴等事件層出不窮，這種情形促使企業在賺取利潤之外，開始關心如何回饋社會，及思考其所應負之社會責任。本文主要探討企業社會責任的理論和實踐，首先說明企業社會責任的概念與意涵，並討論企業社會責任推動的重要性，以及企業社會責任相關之國際標準規範，進一步分析提出企業社會責任實踐之道，最後以美體小舖履行社會責任的實例，做為台灣企業的借鑑，藉以增強對企業社會責任的認知。

關鍵字

企業社會責任 ； 企業倫理 ； 美體小舖

並列摘要

Corporate Social Responsibility (CSR) has been a strong expectation of Western society toward corporations during the recent 20 years, and gradually merged into the management of corporate culture and corporate operation. It is traditionally believed that the goal of corporations is making profits for the shareholders, and therefore, most corporations' attitude towards social responsibility is negative. However, with the rapid development of economy and the complicated social environment, there has been an increase of corporation's anti-moral behaviors. Events such as collaborations between politicians and businessmen, benefit transferring, labor disputes, environmental protests, and complaints from consumers have urged corporations to deliberate above the contributions they could make to the society and the social responsibility they have to take in addition to gaining profits. This paper aims to discuss the theory and practice of corporate social responsibility (CSR). It first explains the concept and definition of corporate social responsibility, and discusses the importance of advocating corporate social responsibility. Then, it probes into international standard regulations relevant to corporate social responsibility and further provides possible ways of practicing corporate social responsibility. Finally, it focuses on a case study of the Body Shop so that corporations in Taiwan could be able to learn from this case and enhance their awareness of corporate social responsibility.

並列關鍵字

Corporate social responsibility ； Corporate moral ； the Body Shop

參考文獻

美體小舖網站

台達企業社會責任報告書

台灣企業社會責任網站

呂玉娟(1999)。美體小舖：一家流著綠色血液的企業。能力雜誌。519，62-69。

沈泰民、蘇薔華(2006)。責任與利潤：台商全球化新經濟學。台北:經濟部投資業務處。