企業型基金會推動企業社會責任運作模式之成效研究

The Performance of Enterprise Foundations Promoting Corporate Social Responsibility

陳至安(Jih-An Chen) ； 蔡佳蓉(Chia-Jung Tsai)

《通識論叢》 18期 (2015/06) Pp. 81-108

摘要

早在1990年代，由於全球化7及社會公民議題逐漸高漲，便產生了社會企業一詞。從早期依賴政府部門的社會福利政策開始，隨著社會多元化發展，伴隨延伸的議題是單靠政府部門無法解決所有的社會問題。此時非營利機構的社會部門雖適時地填補了政府部門之不足，卻仍有生存與永續的難處。在全球化競爭之趨使下，企業一方面越來越重視社會責任，另一方面，也有越來愈多企業家透過捐款與各類企業慈善公益活動，來協助政府解決社會問題。而隨著社會責任議題日益受到重視，且企業應善盡社會責任的行為被大眾高度期待時，企業社會責任已經轉變成主動的策略思維。在此同時，許多企業經營者更由被動式配合轉為主動參與，且思索以更積極的作為來協助消弭社會問題。過往，企業認為環境保護、捐款與各類企業慈善公益活動等企業社會責任，為企業經營上的一大成本負擔。然而，在現今強調全球公民及環保議題高漲的時代裡，加強環境保護與善盡社會責任等積極作為，將成為企業重要的競爭力。而且，建立良好社會形象與公共關係，除有消極性的節稅效益外，更有積極性的企業永續發展之意義。所以，在目前高度競爭的環境下，企業對於經濟效率與社會政策必須結合。亦即對於企業營運獲利的目標，不僅僅是以照顧利害關係人作為最大權益，同時必須透過善盡企業社會責任與追求企業永續發展，以作為地球公民的積極表現。本研究著眼於此，透過社會企業之概念與運作型態，進行個案企業之分析探討。此外，由於許多企業透過成立基金會，來幫助企業與利害關係人之間的溝通，並替企業帶來正面的形象，故本論文將聚焦在企業型基金會執行社會責任時，相關方案推動之成效與影響性。我們選擇了國內知名的金融企業國泰人壽保險公司，以及該企業所成立之國泰慈善基金會，作為研究對象。原因除了該企業在國內的歷史長遠與高知名度外，更重要的是，該個案企業持續進行的「一日志工」行動，為國內企業界歷來最大規模的公益行動。研究中，我們綜合許多與社會企業相關的資料與文獻，特別是在學術論文方面，從國內外許多社會企業之定義、特質與分類等不同角度，來探討社會企業的發展。此外，透過個案研究等相關質性研究方法，我們將焦點集中在個案公司國泰人壽的社會企業型態與運作模式上。我們在論文的研究中發現，個案公司的社會企業型態與運作模式，與學者Alter的組織化支持模式極為相近。特別是在此個案下的社會服務與商業活動是獨立分開，而透過外部式社會企業之商業活動來創造利潤，以支付社會服務活動與運作費用。同時，在本研究之個案中，我們發現社會企業藉由成立企業基金會，來實現企業社會責任，有許多優點與值得仿效之處。透過本論文的研究結果，我們知道藉由成功的社會企業運作案例，將能提供作為創業家主動承擔社會責任的新策略選擇。

關鍵字

社會企業 ； 企業社會責任 ； 企業基金會

並列摘要

Due to gradually rising globalization and social citizenship issues, social enterprise has been given rise early in 1990s. Social welfare policy relied on government departments in the beginning. With the development of social pluralism, the question has been accompanied that the government sector alone can not solve all social problems. At that time, the social sector of the non-profit organizations in a timely manner fills the short of government sector. But, there exists the difficulty of survival and sustainable development. On the one hand, the enterprises more and more emphasis on social responsibility under driven global competition. On the other hand, the more entrepreneurs through donations and a variety of charitable activities to assist the government to solve social problems. With social responsibility issues have received increasing attention and the public high expectations that the enterprises should fulfill its social responsibility behavior, corporate social responsibility has been transformed into a proactive strategic thinking. In the meantime, many entrepreneurs are from the passive co-ordination to active participation and more positive as to help eliminate the social problems. In the past, the enterprises believed that corporate social responsibility of environmental protection, donations and a variety of charitable activities is a large cost burden on business. However, strengthen environmental protection and fulfill our social responsibility will become important to the competitiveness of enterprises in the era of rising emphasis on global citizenship and environmental issues. And, it will be meaningful of negative tax savings benefits and positive sustainable development by creating a good social image and public relations. Therefore, enterprises must be combined with economic efficiency and social policy in the highly competitive environment. In the other words, as the largest enterprises operating profit target, it is not only to take care of interested parties, but also fulfill the corporate social responsibility and the pursuit of sustainable development of enterprises for the positive performance of the global citizen. Based on the above point of views, we analyze and discuss the enterprises as case study through the concept of social enterprise and operational patterns. Furthermore, many enterprises enhance communication between businesses and interested parties and positive image for the business through the establishment of the foundation. This paper will focus on the effectiveness and impact of the corporate foundation performing social responsibility program. We chose the well-known financial firms Cathay Life Insurance Co., as well as Cathay Charity Foundation set up by Cathay Life Insurance Co. for the study. The enterprises as case study is in the domestic history of long-term and high-profile and ongoing one-day volunteer action which is the largest ever domestic business of public interest action. In the study, we have integrated many of the social enterprise related information and literature, especially in academic papers. We also explore the development of social enterprises by literature review of domestic and foreign social enterprise of the definition, characteristics and classification from different perspectives. In addition, we focus on the case of Cathay Life Insurance Co. of social enterprise type and mode of operation through case studies and other qualitative research methods. In the thesis, we have also some results that the case of social enterprise type and mode of operation is very close to the Organizational Support Model by Alter. Social services and commercial activities is independent and separate in this case study and through the commercial activities of external social enterprises to create profits to pay for social service activities and operating costs. Meanwhile, we found that there are many advantages worth emulating at performing corporate social responsibility through the establishment of corporate foundations in the case of this study. Through the findings of this paper, it will be able to provide a new strategy of choice for the initiative of social responsibility as an entrepreneur by the successful social enterprises in operation case.

並列關鍵字

Social Enterprise ； Corporate Social Responsibility (CSR) ； Corporate foundation