企業型非營利組織之社會責任認知研究－以奇美文化基金會為例

The Research on the Social Responsibility of Enterprising Nonprofits Organization: A Case of CHIMEI Cultural Foundation

馬群傑(Chun-Chieh Ma) ； 莊楚函(Chu-Han Chuang)

《政策與人力管理》 1卷2期 (2010/12) Pp. 63-110

https://doi.org/10.29944/PPM.201012.0003

摘要

社會責任的展現是企業永續發展不可或缺的關鍵要素，一個能善盡社會責任與遵守道德倫理的企業，始能得到各方支持，創造更多利潤。許多非營利組織為了有效從事公益事務、實踐組織使命，師法企業經營方式與理念，逐漸走向市場導向的經營型態，以爭取更多的公益資源。企業型非營利組織採取商業化手法，創造社會公益與公共價值，達到永續發展的目標。然而，在以普世價值為使命的企業型非營利組織中，企業社會責任與改善財務績效的取捨為何，以及利害關係人對於企業社會責任的認知情境，卻較少相關研究進行分析。由此，本研究除期望對上述議題加以探究外，並藉由認知續線理論，對奇美文化基金會之組織相關群體進行直覺—理性認知的準實驗分析探討。深言之，研究透過認知續線理論的應用，探究奇美文化基金會員工、志工與一般民眾等三個群體在面對社會責任之經濟責任、法律責任與倫理責任等三項核心要素時，所採取的直覺與分析認知模式之異同。研究結果發現，奇美文化基金會相關群體在面對擔負企業社會責任時，皆秉持準理性偏直覺的認知模式判斷；且奇美員工較注重企業經濟責任；奇美志工較注重企業倫理責任；一般民眾則較傾向關注企業法律責任的約束。研究成果期能提供予企業型非營利組織之發展酌參。

關鍵字

企業型非營利組織 ； 企業社會責任 ； 奇美文化基金會 ； 認知續線理論

並列摘要

Corporate social responsibility is an essential factor for sustainable development. However, the corporate social responsibility is not always as improver for statement of financial performance even negative. Under such circumstances, would the enterprising nonprofit organizations deal with the goal of social public welfare and profits at the same time? And what the cognition mode of stakeholders on social responsibility of enterprising nonprofit organizations would illustrate? In this study, we use the documentary analysis and questionnaire survey of qualitative research based on the Cognitive Continuum Theory (CCT) as quasi-experimental design concentrates on the three interest groups, which includes CHIMEI cultural foundation employees, volunteers and the populace. We try to realize the modes of cognition during their judging process through economic responsibility, legal responsibility and ethic responsibility, and to interpret the opinion of each group. The conclusion is that when the interest groups of CHIMEI cultural foundation deal with three essential factors of corporate social responsibility, the mode of cognition is quasi-rationality towards intuition. The employees focus on economic responsibility, the volunteers focus on ethic responsibility, and the populaces focus on legal responsibility.

並列關鍵字

social responsibility ； enterprising nonprofits organization ； CHIMEI cultural foundation ； civil society ； Cognitive Continuum Theory (CCT)