影響企業社會責任決策因素之研究：以福建閩南區域不動產開發行業為例

隨著經濟全球化的高速發展，嚴重環境污染及全球氣候變遷等環境問題日益凸顯，永續發展的理念隨之受到全社會的重視，企業社會責任開始由傳統理念逐漸朝向企業戰略層面發展，成為社會評價企業的重要標準。作為中國大陸經濟發展中的支柱性產業，不動產開發行業亦積極投身企業社會責任事業，踐行自身社會責任，但其結果卻不盡如人意。根據官方近十年的統計顯示，不動產行業消費者投訴比例連年佔據被投訴行業的前列，並且未有顯著改善。當企業對社會責任投入的結果長期處於此種情況下是否會對其投入意願造成影響？此外對企業投入社會責任的根本影響因素又有哪些？前述問題意識是以引發本研究的主要動機。檢視不動產開發行業之企業社會責任影響因素的相關研究，其視角主要著眼於行業整體，較少對具體區域市場進行針對性研究。基於該行業具有較強區域性的特質，本研究選擇聚焦於福建閩南區域之不動產開發行業展開。本研究採質性研究方法，選取研究區域內八個具有代表性的不動產開發企業，以文獻探討歸納所得之企業社會責的倫理因素、經濟因素、制度因素三大面向為基礎架構展開深度訪談蒐集資料，進而針對研究對象之企業社會責任影響因素進行深入探討與分析。研究結果顯示，倫理道德價值觀、經濟動機及制度因素對研究區域內不動產開發企業 CSR 決策具有重要影響。就倫理道德價值觀而言，個人價值觀對於 CSR 的投入及實踐效果產生根本影響，而家庭教育對個人價值觀的影響發揮了較大作用，其次為學校教育與儒家文化；就經濟動機而言，則以善因行銷與資源交換為主要動力；而制度因素則因其強制性與不可違抗性從客觀上保障了企業社會責任的實施。本研究根據以上結論，從行政政策及企業實務兩個面向提出相關建議。

關鍵字

不動產開發行業；企業社會責任；決策；影響因素

並列摘要

With the rapid development of economic globalization, environmental problems such as serious environmental pollution and global climate change have became increasingly prominent,the concept of sustainable development has attracted the attention of the whole society,and the CSR began to develop from traditional concept to corporate strategy,and became an important standard for social evaluation.As a pillar industry in the economic development of mainland China,the real estate industry also participated in the cause of CSR actively and fulfills its own responsibilities, but the results are not satisfactory.According to official statistics in recent ten years,the proportion of complaints in the real estate industry has occupied the forefront of the complained industry for years,and there was no significant improvement.Whether this situation will impact on the industry in the future or not? what are the fundamental influencing factors of CSR of the real estate industry?The above problem consciousness is the main motivation of this study. Review the research on CSR influencing factors of real estate industry,the perspective mainly focuses on the whole industry and less targeted research on specific regional markets.Because of the salient regional characteristics of the industry,this study will focuses on the real estate industry in Southern Fujian. This study based on qualitative research method and chose eight representative real estate companies in Southern Fujian,based on the ethical factors, economic factors and institutional factors of CSR that summarized from the literatures and data analysis,then conduct an in-depth discussion and analysis of the factors that affecting CSR of the research object. The study shows that ethical factors, economic factors and institutional factors are the three major factors that influence the CSR decision-making of real estate industry in the study area. In terms of ethical values,personal values have a fundamental impact on the investment and practical effect of CSR,and family education has a great impact on personal values,followed by school education and confucian culture. The cause-related marketing and resource exchange are the main factors of economic motivation.And because of the compulsion and inviolability of institutional factors,it ensures the implement of CSR objectively.Based on the above conclusions, this study suggest from the two aspects of administrative policy and enterprise practice.