臺灣太古可口可樂企業社會責任在地實踐之研究：無自來水山區部落雨水貯集系統計劃

企業經營是否成功，除了看財務報表上的利潤及市場佔比的分析報告外，還要有社會責任及回饋社會的實質行動才能是完整的成功定義。而社會責任經過多年學者、消費者及法律一再的檢視及要求，讓社會責任的行為更具體。企業用了自然資源生產出物品，但已不能一味追求利潤成長的大量生產進而犧牲環境，所以隨著時代的演進及科技的發現，與時俱進的有不同的實際行動產生。聯合國更在2015年發展了永續發展目標SDGs做為全世界的在行為方向指標，讓企業社會責任更有廣度及全面。本研究的目的是在於針對臺灣太古可口可樂的社會企業責任的雨水貯集系統的在地實踐過程，從只是舉辦活動或是贊助的型態，更進一步到政府政策的進入，以期可以做為未來在做相關活動時的參考及建議。本研究採質性研究方法，在整理次級資料後，如太古可口可樂的可持續發展年報、水利署的用水報告及相關的文獻歸納分析，再擬定半結構式的訪談大綱對受訪者做深度訪談。訪談對象共有7名，主要是企業活動的規劃者、主持人及雨水貯集系統的主要維護人，藉此雨水貯集系統了解到執行企業社會責任的完整過程及需注意的事項。研究結果為：1.完整的規劃加上好的執行力是企業社會責任成功的基礎。2. 可持續發展計劃及目標是可以做到環境、企業及消費者三贏。3. 企業社會責任的在地實踐是可以結合企業、非營利組織及政府的黃金三角，讓更多的重要關係人受惠。最後按研究結果提出建議，以期做為未來企業社會責任的規劃及執行時的參考。

關鍵字

善因行銷；部落；水的正義；環境永續

並列摘要

The success of a business is not only determined by the profit and market share analysis in the financial statements, but also by the social responsibility and substantive actions to give back to the society. In addition, social responsibility has been repeatedly reviewed and required by academics, consumers and the law over the years, making socially responsible behavior more substantial. Corporate use natural resources to produce goods, but they can no longer pursue profit growth by mass production at the expense of the environment, so with the evolution of the times and the discovery of technology, there will be different practical actions. In 2015, the United Nations developed the Sustainable Development Goals (SDGs) as a worldwide indicator of behavioral direction, giving Corporate Social Responsibility (CSR) more breadth and comprehensiveness. As an international company, Swire Coca-Cola has led the world in product and marketing, and is a world pioneer in social responsibility. Therefore, in addition to allocating a fixed amount of annual surplus as an activity fund, the direction and KPI target of the SDG proposed by the United Nations is one of the most earth-friendly indicator for company guideline. This study discusses the planning, implementation and results of Swire Coca-Cola according to United Nations SDGs, and CSR. Through the seven-year enterprise activity of the rainwater storage system project in the non-water zone rainwater storage system carried out by Swire Coca-Cola Taiwan, this study reviews whether the system (Corporate with NGO) meets the relevant standards and benefits the target audience, then influences the public sectors to pay attention to the water use problem of rural area and rainwater rainwater storage system. The 「Golden Triangle」-Corportate、NGO and Public structure serves as a reference and suggestion for more CSR actions in the future.