新企業社會責任 (ICSR)

Integrated Corporate Social Responsibility (ICSR): Meeting New Corporate Expectations

林銀娥(Elizabeth Im)

指導教授 ： 湯明哲

國立臺灣大學/管理學院/國際企業學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.10512

摘要

無資料

關鍵字

企業社會責任

並列摘要

Acknowledged are two predominant methods of being a socially responsible corporation, with some corporations contributing with genuine accomplishments vs. mere feel-good gestures that look good on the Environmental Sustainability reports. Choosing to "Green" a corporation as opposed to merely "Green-washing" should come with added financial expenditure, but yield more benefits as well. Given the absence of a standardized sustainability reporting system, as well as the sophistication of today's consumer, a firm must fully understand the drivers of Corporate Social Responsibility (CSR), and move from Corporate Social Responsibility to a new level, which this paper identifies as "Integrated Corporate Social Responsibility" (ICSR), to attain the credibility it needs to benefit from such a strategy. Such benefits can be both financial and non-financial, and can increase the firm's level of competitive advantage.

In this paper I define ICSR as an enhanced, integrated form of CSR that is more accepted by today's sophisticated consumer that is able to discern which companies are “green-washing” and which are actually “greening.” The main distinguishing factor between CSR and ICSR is that the latter is more than a strategy; it is an integrated way of business. While CSR can be classified as philanthropic activities that have little to nothing to do with the company's main operations, ICSR draws upon the firm's strengths in order to complement the philanthropic activity, as well as directly and indirectly benefit the company's line of operations. This paper outlines several different methods of implementing ISCR into a firm’s line of operations in order to maximize strategic competitive advantage, as well as bring the company’s operations in line with the current climate change regulation landscape. By examining companies across a broad range of industries, this dissertation attempts to show that consumers are willing to pay a premium for environmentally and socially conscious products and brands, which provides evidence that increased competitive advantage is a direct result from ICSR activities.

並列關鍵字

GREEN-WASHING ； CSR ； ICSR ； COMPETITIVE ADVANTAGE ； CLIMATE CHANGE REGULATIONS

參考文獻

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