台灣中小企業執行企業社會責任對企業競爭力之影響

The impacts of implementing corporate social responsibility on corporates’ competitiveness－case studies in Taiwan

楊勝智(Shang-chih Yang)

指導教授 ： 梁詠貴

大同大學/經營設計學院/事業經營學系所/碩士(2010年)

摘要

企業社會責任 (Corporate Social Responsibility, CSR)最近幾年已成為被普遍討論的項目，國內外的大型企業競相投入企業社會責任，並將此做為企業經營的策略，台灣中小企業在此領域的執行成效也是十分重要。近期有些研究指出適度地執行企業社會責任，會對企業產生正面影響。這份論文藉由深入訪談，探討台灣中小企業執行企業社會責任對其企業競爭力之影響，並發展出相關研究命題。研究結果發現，中小企業執行企業社會責任時，首重務實，會先考量其企業營運狀況，不會超出企業能力所及，而其執行項目也多著重在與員工權益相關之項目，例如重視員工福利、提供良好工作氣氛及環境等。其策略為先將員工給穏定好，企業有了好的基石, 才能往其他方向發展，故得出結論執行企業社會責任對中小企業競爭力有幫助。
論文最後結論並建議中小企業應利用企業優勢，可結合企業產品或技術來執行企業社會責任，以藉此來提升企業經營績效、品質、生產力、形象及創新等競爭力。

關鍵字

企業社會責任 ； 企業競爭力 ； 中小企業

並列摘要

Having the ambition to contribute to the practical value of the theory on Corporate Social Responsibility (CSR), this paper approaches the question whether CSR can contribute to the competitive advantage of SMEs in Taiwan. We adopted an exporative case-study methodology to explore the variety of positive and negative effects of CSR on the competitiveness of enterprises. Overall, we found various positive effects of CSR on the competitiveness of SMEs. SMEs already use the language of CSR to descvibe their activities, but informal strategies play a large part in them. It is therefore not an innocent adventure for executives, but rather a strategy for achieving corporate goals. SMEs are very programmatic and they always evaluate their business forecast and financial status in advance and then determine if they have additional resources to devote themslevies to implementing CSR. In other words, SMEs can never overestimate their resources and abilities. In the CSR strategies, they always consider their employees’s benefits as the first priority. Only when the company’s base is stabilized, they will be able to to develop their business. If not carefully implemented, the CSR strategy may hurt the competitive advantage of the SMEs in Taiwan, as our results have suggested.
In the end of this research, we also suggest that SMEs can develop their own CSR strategies with company products or technologies to improve their business performance, company productivity, corporate images along with their product quality, and innovations.

並列關鍵字

CSR ； Competitiveness ； SMEs

參考文獻

天下雜誌編輯部，企業社會責任- CSR領先者的策略，天下雜誌367期，2007。

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