企業社會揭露之分析－以我國餐飲業與食品業為例

An Analysis of Corporate Social Disclosure： Catering and Food Industries

張菡勻(Hann-Yun Chang)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2012年)

摘要

本研究之目的為分析我國餐飲食品業（包含餐飲服務與食品製造）之企業社會揭露（Corporate Social Disclosure，CSD）現況。在我國屢次爆發食品安全衛生重大事件之情況下，不禁使社會大眾對餐飲食品業是否重視CSR之實踐產生疑慮，希望能透過本研究來更進一步瞭解餐飲食品業之CSR內涵。
「企業社會責任（Corporate Social Responsibility，CSR）」已成為全球熱烈探討之議題，社會期許企業在追求獲利之餘，能積極從事與社會利益攸關之事項。企業向外界傳達其社會績效實施情況，其動機可由幾個理論來探討，包含利害關係人理論、正當性理論、社會影響假說，以及良好管理理論。本研究結合GRI綱領之社會範疇、「上市上櫃公司企業社會責任實務守則」，以及我國相關法規，以自編問卷作為企業社會揭露程度之指標。
據研究結果，企業揭露意願較高之項目其成因有二：公司形象之重要指標，以及年報強制揭露。完全不揭露項目亦可歸納為三個原因：負面意涵、不影響營運績效，以及私有訊息。尌整體而言，我國餐飲食品業之CSD內容仍顯不足，推測餐飲食品業係屬內銷產業，較不受外國法令之限制；而餐飲食品業者間CSR發展亦有相當大地差異－表現較佳之業者已依據GRI綱領，定期編製CSR報告書多年；而仍有表現較差之業者認為CSR傴只是公益慈善的相關活動。

關鍵字

企業社會揭露 ； 餐飲業 ； 食品業

並列摘要

The aim of this study is to analysis the corporate social disclosure（CSD）of the catering and food industries. Several serious events about the issue of food safety and hygienic have happened in Taiwan, causing the multitude wonder about the practice of corporate social responsibility（CSR）in the catering and food industries. Through this study we would like to know the attitude toward CSR, and the contents behind the CSD information of the catering and food industries.
CSR is a widely discussed issue in recent years. It is a concept that an enterprise should not only care about its own financial profit, but also devote itself to other important things that brings social profits. The motive of disclosing the enterprise’s social performance to the public, can be interpreted by the theories followed：the Stakeholder Theory、the Legitimacy Theory、the Social Impact Hypothesis, and the Good Management Theory. This study combines relating information, such as the social category of the GRI Guidelines, the Corporate Governance Best－Practice Principles for TWSE卅GTSM Listed Companies, and the relating laws and regulations in Taiwan, to compose an questionnaire for CSD measurement.
The conclusions of this study are as follow. The two reasons why the enterprise discloses some specific items most are: the key factor considering the image of the enterprise, and it’s forced to disclose. Also, there are three reasons that why the enterprise doesn’t disclose some specific items at all: causing bad influence on the enterprise image, not the key factor in operating performance, and, private information to the enterprise. But on the whole, the CSD information is still less in the catering and food industries, maybe it’s because that these two industries make their sales inside the country, so they won’t be restricted by the rules of foreign countries. When it comes to the performance of CSD, the gap between good and bad is large:the good ones have already published CSR reporting using the GRI guidelines for several years, and the bad ones still have the wrong idea that they think CSR is all about the charity campaign.

並列關鍵字

corporate social disclosure ； catering industry ； food industry

參考文獻

2. 吳成豐與黃莉雅，2005，倫理領導、組織公民行為與組織績效之相關研究－以服務業、製造業為例，經營管理論叢，第一屆管理與決策2005年學術研討會特刊:71-87。

4. 陳冠志，2011，我國企業社會責任揭露概況與影響因素之探討，國立臺北大學會計學研究所碩士論文。

1. Aupperle, K., A. Carroll and J. Hatfield. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal 28(2): 446-463.

2. Branco, M. C., and L. L. Rodrigues. 2008. Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics 83:685-701.

3. Brown, N., and C. Deegan. 1998. The public disclosure of environmental performance information – A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research 29(1):21-41.