台灣企業社會責任之探討—以百貨零售業為個案研究

台灣的企業最早對於社會責任的認識大多還停留在公益慈善活動、公關形象建立，與成立基金會的萌芽階段，政府透過相關單位，例如：民間團體組織 ( 中華民國企業永續發展協會等)，和行政院金融監督管理委員會，台灣證券交易所持續宣導；設立企業社會責任網站，國際會議的參與及舉辦，並引用國際相關協定與條文等，加上民營機構 ( 如遠見天下雜誌、台灣永續能源研究發展基金會等 )、以及專職進行評鑑企業社會責任良窳之媒體，明顯有愈來愈多企業在近幾年來，將社會責任之落實，並且開始漸漸轉移至公司核心產品和服務流程之結合，與社會公益投入等事項。本研究個案對象為台灣百貨零售業的兩大集團，其經營的百貨公司與廣大民眾的生活息息相關，兩者相加的員工和其家庭人數，更是超過十萬以上。藉由文獻探討及個案研究法，來理解兩家公司的歷史發展脈絡，並從中說明兩家公司體現在企業社會責任的作法和執行成果。

關鍵字

公司治理；環境保護；社會參與；企業社會責任；百貨零售業

並列摘要

Most of the earliest understanding of social responsibility by Taiwan companies has remained at the stage of public welfare charity activities and the establishment of a public relations image. At the embryonic stage of establishing a foundation, the government has adopted relevant units, such as civil society organizations (The business Council for Sustainable Development of Taiwan, etc.), And the Financial Supervisory Commission ROC (Taiwan) of the Executive Yuan and the Taiwan Stock Exchange Corporation; the establishment of a corporate social responsibility website, participation and organization of international conferences, and references to relevant international agreements and provisions, etc., plus private institutions (such as Global Views Magazine, Commonwealth Magazine, Taiwan Institute for Sustainable Energy, etc.), as well as full-time evaluation of corporate social responsibility, it is obvious that more and more companies have implemented social responsibility in recent years, and began to gradually transfer to the company's core products and services The combination of the process, and social welfare investment and other matters. The object of this research case is the two major groups of Taiwan's department store retail industry. The department stores it operates are closely related to the lives of the general public. The combined number of employees and their family members is more than 100,000. Through the literature discussion and case study method, to understand the historical development of the two companies, and explain the practices and implementation results of the two companies embodied in corporate social responsibility.