法國與臺灣企業基金會治理模式差異之比較

The Comparison between French and Taiwanese Corporate Foundation Governance

鄭鈞擁(Chun-Yung Cheng)

指導教授 ： 吳政衞

國立臺灣大學/管理學院/國際企業學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202101343

摘要

企業須兼衡經濟、環境、社會的永續發展，已成為全球共識。企業社會責任的實踐由單一、短期的企業捐贈，進展至組織化、長期經營的企業基金會，顯示社會期待與企業投入的日益提升。基金會治理與決策模式，影響目標擬定、資源整合、成效衡量、產生綜效的效率，進而強化採取行動與成立理念的一致。目前企業基金會的經營模式與公共關係，仍存在區域差異。本文以法國Air Liquide與臺灣中鼎兩間企業基金會個案，藉由企業公開資訊、半結構化訪談，對照東西方企業基金會的治理模式與發展差異。研究顯示企業基金會的治理模式受外部制度與社會文化、內部企業文化與領導人影響。順應法國與歐洲較成熟的企業社會責任外部環境，法國的個人主義傾向、Air Liquide尋求外部合作的企業文化與實行變革型領導，提供企業基金會連結員工與外部組織，展開長期創新的基礎。另一方面，臺灣社會逐步提升的永續意識，搭配東方的集體主義傾向與強調內部整合的企業文化，凸顯基金會標準的變動性與領導者的關鍵影響力。綜合而言，兩者實踐方式差異則凸顯企業社會責任的多元性。然而，基金會展現的國家文化價值取向與前行研究出現差異，隱含文化具變遷或企業與社會發展速度不一致的可能。藉由深入理解制度與文化環境如何形塑企業基金會治理模式，本文提供差異來源的思考脈絡，為未來學者奠立內外部環境影響因素的研究基礎，並為國際企業在實踐跨國企業社會責任時，提供在地化調整治理模式的參考。

關鍵字

企業基金會 ； 企業社會責任 ； 治理模式 ； 企業文化 ； 領導人 ； 管理價值 ； 國家文化 ； 文化差異 ； 企業慈善 ； 企業身分認同 ； 永續 ； 利益關係人管理

並列摘要

Nowadays, worldwide companies have reached consensus on moving towards sustainability. The fact that corporate social responsibility evolved from short-term corporate philanthropy to long-term corporate foundations shows both rising social expectations and corporate engagement. The governance of corporate foundation affects implementation effectiveness and therefore strengthens or weakens the organization mission. Currently, the governance and public relationships of corporate foundations exist regional differences. The research conducted Air Liquide (French-based) and CTCI (Taiwanese-based) case studies to compare the difference of development between Western and Eastern corporate foundations. Research shows that corporate foundation governance is influenced by external institutions, social values, corporate cultures, and leadership style. Since the awareness of corporate social responsibility is more popular and individualism prevails in France, Air Liquide inclines to build external networks and exert transformational leadership, which connects employees to professional partners to enhance innovation. On the other hand, since the awareness of sustainability is gradually growing and collectivism dominates in Taiwan, CTCI emphasizes internal integration and the significant role of key leaders. In sum, different implementation of the two cases proves the diverse characteristics of corporate social responsibility. Moreover, the difference between social values shown by the two foundations and Hofstede’s research implies cultural changes or inconsistency between corporate and social development. The research adds in-depth understanding of how institutional and cultural environments shape corporate foundation governance. Based on the findings, future study could extend the research into those external and internal factors. To increase managerial values, the research provides the reference of adjusting to local conditions when international companies aim to conduct cross-border social responsibility.

並列關鍵字

corporate foundation ； corporate social responsibility ； governance ； corporate culture ； leadership ； values ； Hofstede's cultural dimensions ； cultural difference ； sustainability ； stakeholder management ； corporate identity

參考文獻

Ali, W., Frynas, J. G., Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273-294.

Anheier, H. K. (2001). Foundations in Europe: A comparative perspective. Centre for civil society, London school of economics and Political Science.

Antal, A. B., Sobczak, A. (2007). Corporate social responsibility in France: A mix of national traditions and international influences. Business Society, 46(1), 9-32.

Askeroğlu, E.-D., Bahar, Z. (2014). Contribution of foundations to reputation in corporate social responsibility applications: Vodafone Turkey Foundation review. Internafional journal of economic pracfices and theories, 4(5), 718-725.

Avolio, B., Bass, B. (2004). Multifactor leadership questionnaire (TM). Mind Garden, Inc. Menlo Park, CA.