企業社會責任與機構認證準則之探討 — 台、美電子製造業者與金融業者的案例比對

On the Interaction of Corporate Social Responsibility (CSR) and Its Certificating Methods: A Comparative Study of Electronic Manufacturers and Financial Corporates in Taiwan and the USA

林鈺憲(Yu-Hsien Lin)

指導教授 ： 盧信昌

國立臺灣大學/管理學院/國際企業學研究所/碩士(2019年)

https://doi.org/10.6342/NTU201900513

摘要

近幾年來，企業社會責任逐漸成為顯學，達一定規模的特定產業已必須從事社會責任。然而，按照諾貝爾經濟學獎得主 Milton Friedman 而言，企業的最大目標是增進股東的利益，因此並不需要在社會責任的負擔上有所貢獻。

至今為止，關於企業的社會責任並無太明確的定義；對企業來說，參與社會責任又能從中獲得什麼樣的利益呢？為了能瞭解什麼是企業社會責任的良好界定方式，本文首先探討企業社會責任的發展歷程；為了明白企業參與社會責任後，對企業可能造成怎樣的影響，本文也就相關文獻所討論之面向作整理歸納；本文更進一步歸納企業社會責任的認證方式，包含指標與查證重點，探討目前著重的重點。

企業是否能充分使用其資源於創造股東價值，或是轉而利用閒置資源對利害關係人產生影響呢？本文將逐一比對研究文獻的重點關注與實務上的做法，嘗試找出於大型企業的標竿作法。

關鍵字

企業社會責任 ； 閒置資源 ； 利害關係人 ； 認證 ； 方法 ； 認證方法。

並列摘要

Corporate Social Responsibility(CSR) are getting prominent recently, the corporations beyond some scale are impossible to avoid but have to engage in social responsibility related actives. However, Milton
Friedman once said instead that the only goal for corporations is to maximize the profit for shareholders. Therefore, corporations may need not get involved in social responsibility.

Even now, we don’t fully agree with the definition of Corporate Social Responsibility, clearly. We don’t know much about what corporations can get from engaging in social responsibility actives as well as. Firstly,in this paper, we will try to go through the history
of CSR development for a better understanding of corporate social responsibility. Secondly, we will try to organize the relevant studies to find the impact of CSR. Finally, we will sort through the methods of certifications in CSR reports to find out what the concerning topics are
collectively.

No matter how the corporation will use its resource to maximize the profit of shareholders, or making impact in stakeholders with idle capacity, we will try to find the best way for corporations with CSR.

並列關鍵字

Corporate social responsibility ； CSR ； Idled capacity ； Stakeholder ； Method ； Certification

參考文獻

一、英文部分

[1] Balakrishnan R, Sprinkle GB, Williamson MG. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review. 2011;86(6):1887-907.

[2] Bice S. Corporate social responsibility as institution: a social mechanisms framework. Journal of Business Ethics. 2017;143(1):17-34.

[3] Bode C, Singh J, Rogan M. Corporate social initiatives and employee retention. Organization Science. 2015;26(6):1702-20.

[4] Brammer S, Jackson G, Matten D. Corporate social responsibility and institutional theory: New perspectives on private governance. Socio-economic review. 2012;10(1):3-28.