B型企業的興起: 台灣與尼加拉瓜B型企業之比較

“The rise of B corps as a new way of doing business: a comparative study of B corps in Taiwan and Nicaragua”

杜廷諾(Tinoco Noel)

指導教授 ： 張大為

國立政治大學/商學院/國際經營管理英語碩士學位學程(IMBA)/碩士(2018年)

https://doi.org/10.6814/THE.NCCU.IMBA.028.2018.F08

摘要

本論文以英文書寫，作者無提供中文摘要。

關鍵字

B型企業 ； 尼加拉瓜 ； 台灣 ； B認證 ； 動機 ； 影響

並列摘要

“B Corps” is a global concept that was born in U.S.A. in 2007 with one clear objective: redefine the success in business. What will happen if companies start to compete not to be the best company of the world, but to be the best company for the world. These are companies that, voluntarily, meet rigorous standards of social and environmental performance, transparency and accountability; aspects that will lead them to create benefit not only for shareholders, but also for all stakeholders (community, workers and environment). This is done through a B Certification offered by the regulating non-profit organization B Lab.
The most important reasons that motivated B Corps to seek certification in Taiwan were “Attract and engage talent”, “Benchmark CSR Performance” and “Protect Mission”, whereas in Nicaragua were “Benchmark CSR Performance”, “Differentiate from pretenders” and “Partner with peers”. The least important reasons that motivated B Corps to seek certification were the same in both Taiwan and Nicaragua, these being, “Lead a movement”, “Attract investors” and “Save money / access network services”.
The impact of the B Certification on the organizations’ financial performance is the same in both Taiwan and Nicaragua, which seems to be having absolutely “no impact” on all variables except for “expenses per year” which shows a “negative impact” due to the mandatory
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certification fees payable per year. The impact of the B Certification on the organizations’ non-financial performance seems to be either “positive” or “null” on many of the non-financial variables in both countries. No “negative impact” was recorded by the respondents in Taiwan and Nicaragua.
The main challenges of becoming a certified B Corp are “Language” and “Consumer lack of awareness about B Corps” in Taiwan; “Making the proper organizational restructuration” in Nicaragua; and “Required data collection” and “time devoted to the B Certification” in both countries.
Already certified B Corps suggest “being aware of the effort and commitment the certification requires”, “spread the word about the B Movement”, “just start doing what you have to do to get certified without overthinking to much” and “have the right attitude toward acquiring the B Certification” to further escalate the B Movement in Asia and Latin-America

並列關鍵字

B corps ； Nicaragua ； Taiwan ； B certification ； Motivation ； Impact

參考文獻

[1] Brundtland Commission, former World Commission on Environment and Development (WCED), 1987

[2] Richardson, J., 2010. Saving Capitalism from Itself: Inside the B Corp Revolution. Esquire Online [online], Available at: http://www.esquire.com/blogs/politics/b-corp-082310

[3] Bridges Ventures, To B or Not to B: An Investor's Guide to B Corps. Retrieved from http://bridgesventures.com/are-b-corps-a-good-investment-bridges-releases-new-paper-as-the-movement-hits-the-uk/, September 2015

[4] Honeyman, R., Gilbert, J. C., Houlahan, B., & Kassoy, A. (2014). The B Corp Handbook: How to Use Business as a Force for Good (1 edition.). San Francisco: Berrett-Koehler Publishers.

[5] Marquis, C., Klaber, A., Thomason, B. “B Lab: Building a New Sector of the Economy”. Harvard Business School, 2010.