企業社會責任與臺灣農會關係之初探

A Preliminary Assessment on Corporate Social Responsibility in Farmers’ Associations in Taiwan

高昱龍(Yu-Lung Kao)

指導教授 ： 張靜貞

共同指導教授 ： 陳柏琪(Po-Chi Chen)

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202102537

摘要

自從2008年開始，臺灣金融監督管理委員會訂定企業社會責任(Corporate Social Responsibility，簡稱CSR)揭露之規範，以引導臺灣的上市櫃公司能夠實踐企業社會責任及永續發展，2020年已有超過5百家企業參採規範來編製2019年CSR報告書並於公開資訊觀測站申報，相關之研究也顯示企業本身善盡CSR之作法以及編製CSR報告書對企業之經營績效均有正面的幫助。臺灣的基層農會與農業發展及農民生活之關係最為密切，國內已有文獻支持農政單位賦予基層農會社會企業的之理念來提昇其價值創造，因此，本研究嘗試從農會年報資料建立臺灣基層農會的CSR評估指標，並利用迴歸分析來研究企業社會責任與基層農會經營績效之間的關係。
實證結果顯示，基層農會之總盈虧、信用部門盈虧、供銷部門盈虧三項經營績效均與本研究所定義之七個CSR指標具有顯著之正向關係，而七個CSR自變數中，則以金融卡流通及推廣次數對總盈虧及信用部盈虧之正面關係最為顯著。由於臺灣農會的組織型態與任務與一般上市櫃公司不同，因此本研究建議農會主管機關能夠引導基層農會建立屬於臺灣農會的簡易版CSR報告書（永續報告書），讓各界都能看到基層農會具有社會企業之代表性，並為社會與國家永續發展帶來具體之貢獻。

關鍵字

企業社會責任 ； 企業社會責任報告書 ； 永續發展 ； 社會企業 ； 農會

並列摘要

Since 2008, the Financial Supervisory Commission in Taiwan has formulated the corporate social responsibility (CSR) standards to guide Taiwan’s listed companies to practice corporate social responsibility and sustainable development. In 2020, more than 500 companies have adopted the guidelines to compile the 2019 CSR reports and reported it to the Market Observation Post System (M.O.P.S). Related research also shows that the performance of these companies can benefit positively from incorporating CSR into their daily operations and compiling CSR reports. Taiwan’s farmers’ associations (TFAs) have established a very close relationship with the agricultural development and farmers’ livelihood at the grassroot level. The CSR guided by the public agricultural administration is also supported by the literature to enhance their role in value creation. Based on the annual report of the TFAs, this research establishes the CSR evaluation index of TFAs and uses regression analysis to evaluate the relationship between CSR and the operating performance of the TFAs.
The empirical results show that the total profit and loss of TFAs, the profit and loss of the credit department, and the profit and loss of the supply and marketing department have significant positive relationships with the seven CSR indicators defined in this study. Among the seven CSR indicators, both the number of ATM card circulation and the number of extension service meetings have the most significant positive relationship with the total profit and loss of the TFAs and the profit and loss of their credit departments. Due to the fact that organizations and tasks of the TFAs are different from those of ordinary listed companies, we suggest that the competent authority can establish a simplified version of CSR report for the TFAs so that their identities as social enterprises can be recognized by the public while maximing their impacts on the society and the sustainable development of the country.

並列關鍵字

Corporate social responsibility ； Corporate social responsibility report ； Sustainable Development ； Social enterprise ； Farmers' associations

參考文獻

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