Corporate Social Responsibility and Business Ethics in Japanese Enterprises

企業社會責任和經營倫理目前對日本企業而言是不容忽視的經營管理課題。學術界和實務界都對企業在這方面的發展給予極大的關注。在日本，企業社會責任被廣泛地詮釋為遵守法律，重視經營倫理道德，以及慈善性的社會貢獻活動等。然而，儘管近年來日本企業策略性地推廣企業社會責任和經營倫理，每年印製社會責任報告書，環境績效報告書，永續發展報告書等來顯示企業對社會發展和環境保護的重視，但另一方面，企業醜聞事件卻一再發生，使消費者，股東和一般社會大衆等利害關係人對企業失去了信任。企業社會責任和經營倫理受到日本企業重視的背景和原因是什麽？首先，企業實務人士了解其對企業價值的影響力。重視社會責任和經營倫理的企業，擁有較好的企業形象，公司的品牌價值也較高。其次，受到社會信任的企業能改善其與利害關係人的溝通關係。另外，在經濟全球化的現況下，重視社會責任和經營倫理的企業，作爲全球性的企業公民，能夠對世界的永續發展作出貢獻。本篇論文通過分析筆者參加的日本經營倫理學會[高層經營管理人員的經營倫理研究小組]於2007年3月－4月所進行的問卷調查，探討日本企業醜聞事件發生的原因和高層經營管理人員對防止醜聞和推動社會責任的意見。結果發現，大多數高層經營管理人員認爲， 1．社會責任和經營倫理對企業來説，不是選擇性的，而是絕對必要的公司策略。 2．社會責任和經營倫理最終會給企業帶來社會信賴和良好形象等企業利益。 3．社會責任和經營倫理能改善企業與利害關係人的溝通關係。 4．推動社會責任和經營倫理時，最高層經營管理人發揮領導能力是絕對必要的。

關鍵字

企業社會責任；經營倫理；企業公民；利害關係人管理；企業價值

並列摘要

Corporate Social Responsibility (CSR) has been interpreted broadly in Japan as compliance, business ethics and corporate philanthropy. Many Japanese enterprises have been implementing various CSR activities and appeal to their stakeholders by publishing annual CSR Reports, Environmental Performance Reports or Sustainability Reports. Obviously, CSR strategies and implementations are being regarded as indispensable managerial tools required for creating and sustaining corporate value to Japanese enterprises. However, at the same time, Japanese companies are required to establish and strengthen their business ethical norms and guidelines due to continuous corporate scandals. Why Corporate Social Responsibility and Business Ethics are becoming essential to Japanese enterprises? Firstly, they strengthen and enhance corporate value. Though it is difficult to measure the economic performance of CSR and Business Ethics implementations, it is justified that they do contribute to corporate image and brand. Secondly, they improve the relationship between enterprises and their stakeholders. CSR and Business Ethics help a company earn their stakeholders' trust. Thirdly, they contribute to sustainable development of global economy. Balanced management in economic, social and environmental performance show a company's attitude to be a good global corporate citizen. In this paper, as a member of Top Management's Business Ethics Study Group belonging to Japan Society for Business Ethics Study, I will explore the reasons for corporate scandals and the latest interpretation of CSR and Business Ethics in Japanese enterprises by examining the questionnaire survey we conducted in March-April 2007. I would like to indicate that CSR and Business Ethics have become essential elements to Japanese enterprises' strategies and those companies that value CSR and Business Ethics will be positively evaluated. My conclusions will be as follows. 1. CSR and Business Ethics are not optional but indispensable to corporate strategies. 2. CSR and Business Ethics eventually bring benefits, such as social trust and good corporate image, to the company. 3. CSR and Business Ethics help establish good stakeholder communications. 4. Top management's leadership is definitely necessary to implement CSR and Business Ethics.

並列關鍵字

corporate social responsibility ； business ethics ； corporate citizen ； stakeholder management ； corporate value

參考文獻

A. B. Carroll(2003).Business & Society: Ethics and Stakeholder Management.South-Western College.

Google Scholar

B. W Husted,D. B Allen(2006).Corporate Social Responsibility in the Multinational Enterprise: Strategic and Institutional Approaches.Journal of International Business Studies.37(6),838-850.