企業倫理與企業社會責任之探討 -日本煙草株式會社 與台灣菸酒公司之比較-

A study on Business Ethics and Corporate Social Responsibility- The Comparison between Japan Tobacco Inc. and Taiwan Tobacco & Liquor Corporation

李麗紅(Li-Hung Lee)

指導教授 ： 任曜廷

淡江大學/國際研究學院/亞洲研究所碩士在職專班/碩士(2011年)

https://doi.org/10.6846/TKU.2011.00717

摘要

企業倫理與企業社會責任是源自歐美的概念，隨著經濟社會的發展、公眾價值觀的變遷、市場競爭內容的多元化，企業倫理與企業社會責任從理論走向實踐。二十一世紀是一個全球化時代，而跨國公司將企業倫理與企業社會責任的實踐推向全世界，因此成為全球企業公司治理不可回避的重要問題。
台灣菸酒公司1901年成立，到今年堂堂邁入110年，期間經過日據及光復時期的專賣制度、以及2002加入WTO廢除專賣，菸酒回歸稅制，開放市場競爭迄今。百年來擔負國家收入之重責大任的台灣菸酒公司，下一個世紀的新使命會是什麼？身為台灣菸酒產業之龍頭，面對當世界把「菸酒當成有爭議的事業」而加以撻伐的今天，台灣菸酒公司的處境更為嚴峻，如何在瞬息萬變的環境裡創新企業的競爭策略，將是提升企業核心價值及永續發展的重要關鍵。
本論文以研究企業倫理與企業社會責任之意涵與範籌，並以日本煙草株式會社及台灣菸酒公司二家企業互為比較為題，以理解企業倫理與企業社會責任對企業經營的重要性及影響，並希望透過香菸產業與利害關係人之互存關係，為台灣菸酒公司在未來的競爭力盡一份心力，更藉由本論文的研究，能取得社會大眾對具爭議屬性產業「在追求利潤的同時，又能兼顧善盡企業社會責任」之客觀諒解，並據以拋磚引玉，期待後續對於具爭議產業的永續發展有更多及更進一步的深入研究。

關鍵字

企業倫理 ； 企業社會責任 ； 公司治理 ； 競爭策略 ； 利害關係人 ； 永續發展

並列摘要

Business Ethics and Corporate Social Responsibility were once Western concepts, with economic and social development, changes in public values, and the variety of market competition, Business Ethics and Corporate Social Responsibility have moved from theory to practice. The 21st century is the age of globalization; multinational enterprises along with their relative chain corporations practice Business Ethics and Corporate Social Responsibility to the whole world so that become the most important corporate governance subject that any global enterprise cannot avoid.

Taiwan Tobacco and Liquor Corporation is a company with more than 100 years history since it was first established in 1905 and has passed through the period of monopoly bureau while Taiwan was under Japanese occupation and then restored. The monopoly was abolished after the accession in WTO in 2002, alcohol and tobacco tax being categorized to normal taxation system and open market competition. What will be the new mission in the next century for this company that bears the heavy responsibility of national treasury? As the leader in Taiwan’s tobacco and liquor industry, facing the world’s stress on "the controversial industry of Liquor and Tobacco" the situation is tougher, and how to innovate the competitive strategy in this rapidly changing environment will enhance the core values and be the key to sustainable development.

This thesis is to study the meaning and the scope of Business Ethics and Corporate Social Responsibility, and compare Japan Tobacco Inc. with Taiwan Tobacco and Liquor Corporation to understand the importance and influence of Business Ethics and Corporate Social Responsibility on corporation activities that through the mutual relationship study of the tobacco industry and stakeholders will make a contribution to Taiwan tobacco and Liquor Corporation for enhancing its competitiveness in the future. From research of this thesis, hopefully that it will not only gain the public understanding on the controversial industry which is "in the pursuit of profits, while carrying on the corporate social responsibility ", but also do ultimately respect the judgment of each individual society and person. Furthermore, I look forward to a further in-depth research regarding an enterprise runs Business Ethics and Corporate Social Responsibility in controversial industry field for its sustainable development.

並列關鍵字

Business Ethics ； Corporate Social Responsibility ； Corporate Governance

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