台灣企業社會責任評等之研究

A Research on Rating System of Corporate Social Responsibility in Taiwan

郭明華(Ming-Hua Kuo)

指導教授 ： 郭敏珣

元智大學/管理學院/管理研究所/碩士(2008年)

摘要

隨著時代的變遷，社會大眾對企業的期望水準不斷提升，近年來接踵而至的企業醜聞，加上諸多國際組織與各國政府開始制定善盡社會責任的準則，CSR已成國企業營運的主流，也成為國際間衡量企業成就的標竿。
本研究採用質性研究深度訪談方式，以立意抽樣選定五位企業界人士及三
位社會責任相關單位人士為研究對象，主要研究結果與分析如下：
一、企業對善盡社會責任都表認同，同時也體會到落實執行社會責任，除了回饋社會期望外，同時有助於企業提升品牌認同度及競爭優勢等效益。在做法方面，從傳統的慈善捐助，蛻變為與企業經營息息相關，如節能減廢、綠色產品。
二、未來社會責任將著重於環保、社會責任績效展現的議題，如節能減碳、設專職單位、發行相關CSR報告書、人性化管理、鼓勵員工參與等項目。
三、目前台灣並沒有專業的社會責任評等機構，為了能與國際接軌，應有一套屬於台灣商業環境的企業社會責任評等制度。
企業除關注經濟責任與法律責任之強制性責任外，應對自願性責任之倫理責
任與自發責任投入更多的行動，再者；由於每個企業身處的產業及競爭環境不
同，所面臨的CSR風險和機會也不一樣，企業必須瞭解自身的資源與核心能力，
才能提供社會社實質的幫助。而政府可考慮設立專門部會統籌運作，並給於企業在社會責任之執行上給予協助如：社會責任認知的倡議及輔導、誘發自願性的獎勵的辦法、建立屬於台灣的社會責任評等系統等。並將此理念納入學校教育體系，以深化公民行為、公共價值的基礎、強化商業道德與人才的培育。藉由各方的努力達到最終提升社會生活品質的目的。

關鍵字

企業社會責任、企業社會責任評等制度

並列摘要

With the changes of times, the general mass is awarding ever increasing level of expectation towards corporate. And in recent years the fulfillment of social responsibility has already become the main-stream of corporate operation as well as the benchmark to measure corporate achievements on the international community in view of the incessant occurrence of corporate scandal, in addition to criteria formulated by many international organizations and countries of the world upon them to fulfill social responsibility.
This study has employed in-depth interview of qualitative research, and five individuals from the enterprise and three individuals from relevant authorities for social responsibility are chosen with purposive sampling as it subject of research, and the primary results and analysis of the research are found as follows:
1. Enterprises find recognition to the fulfillment of corporate social responsibility, and they also realize that the implementation fulfilling corporate social responsibility can, aside from rendering feedback to social expectation, help to enhance enterprise with recognition of brand name as well as the benefit of competitive edge. With measures of doing, it has changed from conventional charity and donation to such policies that are closely to the operation of enterprise, such energy conservation and carbon reduction, and green products.
2. Of futures social responsibility, it will be focused on the issues as environment protection, and the performance demonstration of social responsibility, such as energy conservation and carbon reduction, establishment of specialized authorities for the task, publication of relevant social responsibility document, humanized management, and encouragement of employee participation and so on.
3. Presently, there is no professional rating institute for social responsibility, and there should be set of rating criteria of social responsibility for Taiwan’s commercial environment in order to get tracked with international community.

Aside from paying attention to economic responsibility and compulsory responsibility of legal liability, enterprises should invest more works and efforts into ethic responsibility of voluntary responsibility as well as spontaneous responsibility. Besides, since every enterprise is found within different industrial context and competitive environment, the CSR risk and opportunity they are exposed to different; therefore, it is necessary that the enterprises must appreciate their resources and core competence before they can provide substantial help to the community. As for the government, it can consider to set up specialized department and ministry to coordinate operation, and provide assistance to enterprises in their implementation of social responsibility, such as promotion and counseling of recognition to social responsibility, induction of voluntary reward system, and establishment of rating system for social responsibility that is for Taiwan. Then, the government can help include these ideas into the educational system of school so as to deepen civic behavior, which can act as the foundation of public values as well as help strengthen the cultivation of commercial ethics and talents. As such, the objective to enhance the quality of social life can be ultimately achieved with efforts from all walks of life.

並列關鍵字

corporate social responsibility, rating system of corporate social responsibility.

參考文獻

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