策略性企業社會責任之決策評估模式

Establishing a Decision-Making Model for Implementing Strategic Corporate Social Responsibility

林柏維(Bo-Wei Lin)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境工程與管理研究所/碩士(2009年)

摘要

企業社會責任(Corporate Social Responsibility, CSR)已被視為是企業邁向永續經營的關鍵，更開始將CSR視為是一種策略，為策略性企業社會責任(Strategic Corporate Social Responsibility, SCSR)，來做為強化公司競爭優勢的法則。然而，CSR牽涉層面廣泛且複雜，如缺乏系統化之決策評估模式，企業將無法研擬最適公司優先執行的關鍵策略，遑論永續經營之競爭優勢。
故本研究主要目的為建構系統化的決策模式，協助企業研擬優先執行之CSR策略。首先，本研究將透過文獻蒐集與彙整，擬定11項策略性企業社會責任之考量因素，涵括：競爭優勢、企業發展、企業形象、綠化供應鏈、市場及產品差異化、降低環境足跡、員工福利、股東效益、降低經營風險、回應利害關係人訴求及社區福祉等。進而利用決策實驗室法(Decision making trial and evaluation laboratory, DEMATEL)建構出各因素間之關聯性，得以了解企業於評估SCSR考量過程中，對各個因素的偏重程度。據此，作為分析網絡程序法(Analytic Network Process, ANP)之相依關係基礎，結合專家問卷，制定不同因素間之權重值，建構系統化之決策模式架構。最後，輔以實證分析，協助一家電子公司導入本決策架構，研擬最優先執行之CSR策略。針對最佳CSR策略方案選擇過程，「環保與節能」(0.598)成為該案例公司最優先採用之策略性的企業社會責任方案。此結果不僅協助企業了解CSR策略決策過程的考量關鍵層面，並且讓決策者可以透過系統化決策模式，鑑別最適企業優先執行之最佳策略，得以有效提升決策效率，維持永續競爭優勢。

關鍵字

企業社會責任 ； 策略 ； 決策實驗室法(Decision making trial and evaluation laboratory, DEMATEL) ； 分析網絡程序法(Analytic Network Process, ANP)

並列摘要

Corporate Social Responsibility (CSR) has been considered as a key to achieve sustainability for an enterprise and a main strategy to enhance its competitive advantage. However, CSR involves too many issues; for one, enterprises may have diminished competitive advantage if they do not have a suitable CSR decision-making mechanism to implement their CSR strategies. Therefore, the purpose of this study is to construct a systematic decision-making model for enterprises to prioritize their CSR strategies in order to achieve sustainability.
In this study, an extensive literature review was conducted, and 11 factors which will affect the implementation of corporate social responsibility were identified; these are competitive advantage, enterprise development, company reputation, greening the supply chain, product and market differentiation, reducing environmental footprint, human resource performance, operational risk, stakeholder demands, and the welfare of the community. An expert questionnaire was administered to explore the interrelations among these 11 factors by using a novel decision-making tool, the Decision Making Trial and Evaluation Laboratory (DEMATEL). After which, the Analytic Network Process (ANP) was adopted to determine the weighting of each criterion for the proposed decision-making model. Finally, a Taiwanese electronics company was selected as the case company to explore the suitability and efficacy of the developed model by testing its proposed CSR actions against the 11 weighted decision-making factors.
Based on the case study, the most important consideration among 11 factors was competitive advantage, and it was followed by enterprise development and company reputation. The most important driving factors was greening the supply chain and followed by reducing environmental footprint and market differentiation. The case company also identified 5 strategies, namely corporate governance and accountability, environmental protection and energy saving, stakeholders involvement, international participation to sustainable development, and social welfare. Among them, the most important strategies are environmental protection and energy saving and stakeholder involvement, and their relative importance weightings are 0.598 and 0.454, respectively. The decision-making model for implementing CSR developed in this study should be able to assist enterprises to identify the considerations for the strategic CSR but also to adopt the most suitable strategies for companies.

並列關鍵字

corporate social responsibility ； strategy ； decision making trial and evaluation laboratory ； analytic network process

參考文獻

[4] Epstein, M.J., Making Sustainability Work: Best practices in managing and measuring corporate social, environmental, and economic impacts, 2008.

[6] Freeman, R.E., Strategic management: A stakeholder approach. Pitman, 1984.

[11] Porter, M.E., and Kramer, M.R., The Competitive Advantage of Corporate, 2002.

[12] Schaltegger, S., and Wagner, M., Managing the business case for sustainability. The integration of social, environmental and economic performance. Sheffield, Greenleaf, 2006.

[17] Esty, D.C., and Winston, A.S., Green to gold: How smart companies use environmental strategy to innovate, create value, and build competitive advantage. Yale University Press, 2006.