探討企業履行企業社會責任之現況與SA8000認證之差異

A Study on Gap Analysis between the Implementation Situation of Corporate Social Responsibility of Enterprise in Taiwan and the Standard of SA 8000.

郭芸瑄(Yun-Hsuan Guo)

指導教授 ： 吳俊儀

國立虎尾科技大學/管理學院/企業管理系經營管理碩士班/碩士(2016年)

摘要

近年來，隨著產業的發展與社會的進步，許多公司逐漸開始重視企業社會責任(Corporate Social Responsibility, CSR)，並紛紛提出實行企業社會責任的作法。然而過去一直沒有適用於全球企業的第三方認證標準，直到國際社會責任組織(SAI)根據國際勞工組織(ILO)公約、聯合國兒童權利公約及世界人權宣言制定而成的SA 8000(Social Accountability 8000)，強調著重勞動人權、改善全球勞工的工作環境及條件，使得企業社會責任得以標準化。

雖然SA 8000認證在台灣目前處於萌芽階段，尚未廣泛受到認同，但在歐美國家大型企業已經逐步要求供應商都要通過SA 8000標準的考核氛圍下，以外銷為導向的台灣企業勢必也會逐漸受到國外客戶的影響而需重視與推動此方面的議題。本研究透過個案研究法，以類型比對邏輯分析方式進行推論與分析。比對SA8000相關命題與個案公司實際相關管理活動，根據比對結果評估企業在落實企業社會責任之程度與SA 8000認證標準之間的差異程度。

研究結果發現，銷售導向為外銷的A、B兩家個案公司與SA 8000認證標準的差異較小，公司內部目前對於社會責任的落實較完善，其可能原因為外銷導向的企業其資本額較大，且為了使企業能夠接下國外客戶訂單，需承擔國外客戶的稽核，所以企業會更加重視相關社會責任之要求。

關鍵字

企業社會責任 ； SA8000 ； 個案研究法 ； 類型比對

並列摘要

In recent years, with the development and progress of society industry, many companies are beginning to pay attention to CSR (Corporate Social Responsibility, CSR), and have proposed the implementation of corporate social responsibility practices. However, in the past there has been no global standard for third-party certification of enterprises, until Social Accountability International (SAI) in accordance with the International Labour Organization (ILO) conventions, the Universal Declaration of Human Rights of the United Nations Convention on the Rights of the Child and the world developed from the SA 8000 (Social Accountability 8000) , emphasizing that focusing on labor human rights, improve the working environment and conditions of the global labor so that corporate social responsibility can be standardized.

Although the SA 8000 certification in Taiwan is currently in its infancy, it has not yet been widely recognized, but in the United States and Europe large enterprises have gradually require suppliers to go through under the SA 8000 standard examination environment, export-oriented enterprises in Taiwan will inevitably gradually by country Effect of foreign customers and the need to promote the importance of this aspect of the issue. In this study, through case study method to type inference and analysis than on logical analysis method. SA8000 propositions than with actual cases related to management activities, based on the assessment results of enterprises than the degree of difference between the degree of corporate social responsibility and the implementation of SA 8000 certification standards.

The results found that sales of export-oriented A, B two difference cases companies with SA 8000 certification standards of a smaller, internal company now for a better implementation of social responsibility, which may be the reason for the large export-oriented enterprises whose capital , and in order to enable enterprises to take over foreign customer orders, foreign customers should bear the audit, the companies will pay more attention to the requirements of the relevant social responsibility.

並列關鍵字

Corporate Social Responsibility ； SA8000 ； Case Study Research ； Pattern-matching

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