日本企業社會責任(CSR)的現狀與課題

Current Situations and Issues of Japanese Corporate Social Responsibility

松倉由紀(Yuki Matsukura)

指導教授 ： 李碧涵

國立臺灣大學/社會科學院/國家發展研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.02097

摘要

本論文旨在探討日本CSR的現狀與課題，並且比較歐美日CSR本質與其歷史背景的差異。首先，筆者探討歐美企業與社會的關係及CSR的特徵，後來分析包括江戶時代商人的傳統企業精神、日本企業與社會關係的變遷。進而探索現在國際CSR的動向。其次，筆者挑選出規模行業都不同的三個日本企業，並加以分析之，跨國企業SONY的勞動CSR， 地域企業Izumi重視地域社會貢獻的CSR方式，販賣有機蔬菜的小葡萄兒子(らでぃっしゅぼーや)徹底邁向環境CSR的企業方針，具體地分析日本CSR的現狀與本質。其次，筆者更進一步地分析現在日本企業如何對應國際CSR的潮流，進行CSR，並研討目前CSR包含著所有的因素與課題。最後筆者為日本CSR的未來與真正的永續發展社會，提出關鍵的條件，作為本論文的結束。
公民社會很成熟的美國，其公民與人權運動早就發達了，因此監視企業NPO的活動為推動CSR相當大的動力。 good corporate citizenship的概念在美國很普及，成功者應要把自己的果實還給地域社會。美國CSR的焦點在於philanthropy與地域社會貢獻。相對地，歐洲CSR似乎一直與美國CSR呈現對峙的情況；philanthropy是把事業利益的一部分捐給社會，這只是處理利益的方法之一而已，歐洲CSR的重點在於企業獲得利益的過程。對歐洲來說，環保、維持社會整體性與經濟發展這三個因素（triple bottom line ）同時存在的狀態就是「永續發展」的政策理念。企業遵守法律原則是討論CSR以前企業必備的前提條件。1990年代之後的嚴重失業問題就為歐洲CSR的起點，因此歐洲的CSR一直人才的問題，也就是EU整體的經濟政策課題，而且牽動CSR的主要人才是EU等菁英集團與NGO等非政府組織。
日本公民社會沒有歐美那麼成熟，NPO等活動也不發達，政府也把CSR視為企業為主的企業戰略，因此，活化CSR的角色仍是由企業主導扮演的。江戶時代商人哲學與傳統財閥企業的綱領社訓裡都有與現在CSR共通的理念。明治時代之後，為了追隨歐美國家政府，促進政府主導的國家發展型經濟政策，因此，日本企業的首要項目是國家，企業不是獨立的存在，而是在政府控制的傘下，企業對社會執行的權力與責任，就是政府對社會的權力與責任，而且是從政府到社會單方面的行使型態。第二次大戰之後，在戰後復興政策時期下，為了培養員工對公司的誠心，並彌補福利政策缺乏的部分，企業採取企業家族、論資排輩、長期雇用制度等，強化日本企業國際競爭力。此企業中心主義體制，到派遣員工法律通過長期雇用制度崩解為止，一直維持日本社會的成長性與安定性，可能是很理想CSR的狀態。戰後，受到美國philanthropy影響，1950年代以嚴重的公害問題為契機，比如水俣病與四日市喘息等，企業認真地解決環境問題，後來，隨著全球化讓經濟競爭激烈化，跨國企業在supply chain勞動環境與人權上浮現問題，而且CSR規格化與SRI的趨勢等最近快速變化的國際CSR的動向讓日本所有跨國企業對CSR不能保持視而不見的態度。2000年之後發生一連串企業不法事件，讓所有企業開始重視遵守法律的問題。作為跨國企業代表的SONY，它的CSR包括所有CSR項目，CSR報告書很完整，周密地對應全球經濟競爭，但一方面，它仍重視創業者明確的企業精神，員工人才培訓課程很豐富，不問學歷的獨特雇用的條件，重視人才的多樣性，一直維持其革新性的企業體制。國內地域性濃厚的超級市場企業Izumi，它的CSR特色是以對應顧客要求為構思的「自產自銷」，就是尊重地域、當地stakeholer的利益，同時創造地域雇用機會。宅配有機蔬菜的公司らでぃっしゅぼーや（小蘿蔔兒子），此公司的前身是環保NPO，本行就是CSR。它徹底實行環境CSR的企業姿勢可以提供社會企業，新的企業的型態的展望，給我們 。這些規模行業不同的三家公司呈現出日本企業CSR的本質，以本行業為主，重視社訓等創業精神與顧客等的stakeholder。
近年在歐美，以企業的社會性與環境性來評鑑企業決定投資的SRI方式逐漸普遍，而且今年CSR的ISO26000公佈等，原本未有法律性的CSR將來可能具有強勢的影響力，監視全球所有企業的公正性。不管其正當性，筆者在這些事情的背後看到歐美等先進國家企圖把它們的價值觀訂為國際標準，來壓抑抬頭印度與中國等的國家，強化它們國際經濟力的周密的策略，如此CSR本來為永續發展社會善意的工具，而同時具有容易成為權力平衡的工具的危險因素。因此日本企業一方面意識到SRI等這些國際評鑑CSR的標準，不甘心趕不上國際CSR的潮流，但一方面認為企業仍應要專心於本行為主健全的經濟活動，推動CSR時也不宜疏離本行業，重視作為營利組織的企業本質，CSR是為了提高企業價值由上往下的企業戰略之一，這就是日本CSR的現狀。今後推動日本CSR的動力是什麼?因為日本公民社會仍未成熟，雖然NPO等社會活動已經開始活化，但企業還是消極建立與NPO合作的關係，日本NPO的結構也仍相當脆弱。為了促進日本CSR，日本公民社會需要更成熟，因此，發展NPO的政策與活用NPO的企業戰略是促進日本CSR的關鍵之一。日本企業應要如何對應目前全球CSR潮流以歐美為主的情況，為了達成真正的永續發展社會，日本企業應要如何推動CSR。這些CSR的課題堆積如山。

關鍵字

全球化 ； 永續發展社會 ； 企業戰略 ； 公民社會 ； NPO ； SRI

並列摘要

This paper is to explore the status quo and subjects concerning CSR in Japan and compare the differences in the historical background and nature of CSR in Japan, Europe and the United States. First, I examine the business-society relationship in Europe and the U.S. and the characteristics of CSR, analyze the Edo period merchants’ traditional enterprise spirit and the transition of the Japanese business-society relationship, and explore the international CSR trends. Secondly, I analyze the CSR conditions of three Japanese companies of totally different size and type of business to delve into the status quo and essence of CSR in Japan. These companies are SONY, a multi-national corporation promoting labor CSR, Izumi, a local company focusing on the contribution to the local society, and Radishboya, an organic vegetable company practicing completely environmental CSR. Thirdly, I further analyze how Japanese enterprises adjust to the international CSR trends and practice CSR and discuss all the factors and issues concerning today’s CSR. Finally, I present essential keys to the future of CSR in Japan and a truly sustainable society to conclude this paper.
The United States is a mature civil society with well-developed civil and human rights movements, so monitoring the activities of enterprises provides considerable power to promote CSR. The idea of good corporate citizenship, meaning people should repay their local society when they are successful, and philanthropy are the essence of CSR in the U.S. In contrast, the CSR concept in Europe seems to confront that in the U.S. In Europe, philanthropy is just one of the ways to deal with interests. The focus of CSR is on how businesses gain interests. The coexistence of three factors—environmental protection, the maintenance of social integrity, and economic development (triple bottom line)–is the center of the "sustainable development" policy. Following the law is an essential prerequisite for enterprises before discussing CSR. The serious unemployment problem after 1990s is the starting point for CSR in Europe, so labor issues have always been the core of CSR in Europe and EU’s economic policy. Those leading CSR development are elite groups including EU and NGOs.
The civil society of Japan is not as mature as that of Europe and the U.S. In Japan, NPO activities are not that common, and the government regards CSR as a business-oriented corporate strategy. Therefore, companies still play the role of leading and activating CSR. Edo period merchants’ philosophies and the guiding principles of traditional plutocrats have many concepts in common with CSR nowadays. After the Meiji era, in order to catch up with Europe and the U.S. and promote the government-led national development economic policy, Japanese companies lost their independence and were controlled by the government, exercising the power and fulfilling the one-way responsibilities for the society on behalf of the government. After World War II, under the post-war economy reviving policy, Japanese corporations adopted systems such as corporate family and long-term employment to enhance their international competitiveness. This corporation-centered system had kept the growth and stability of the Japanese society until the law regulating dispatched workers was passed. In 1950s, under the influence of American philanthropy and serious problems of public hazards, Japanese companies endeavored to solve environmental problems. Afterwards, as globalization intensified economic competitiveness, multinational corporations encountered problems concerning the working environment of the supply chain and human rights, and the fast-changing international CSR trends made all Japanese multinational companies have to start to value CSR. A series of illegal incidents happening in the business world after 2000 made all companies start to emphasize on abiding by the law. The three companies previously mentioned—SONY, Izumi, and Radishboya—all have their unique CSR characteristics but also show the essence of CSR of Japanese companies, which is placing importance on the principal business, enterprise spirit, and stakeholders such as customers.
I found from recent SRI and CSR-related events that advanced countries such as Europe and the U.S. attempted to set international CSR standards according to their values to enhance their international economic competitiveness and suppress developing countries such as India and China. As a result, CSR, a well-intended tool for realizing a sustainable society, might easily become a tool for influencing the international balance of power. Japanese corporations are aware of the international CSR standards and trends but also think they should focus on their principal businesses and enterprise essence while promoting CSR. To promote CSR in Japan, the Japanese civil society needs to grow. One of the keys to promoting CSR in Japan is NPO policies and corporate strategies. Issues concerning CSR are numerous

並列關鍵字

lobalization ； sustainable society ； corporate strategies ； civil society ； NPO ； SRI

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