企業社會責任之策略類型與分析

Typology and Analysis of Corporate Social Responsibility

林芝后(Chih-Hou Lin)

指導教授 ： 郭瑞祥 ； 陳忠仁

國立臺灣大學/管理學院/商學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.00139

摘要

近十年來，企業社會責任與企業倫理逐漸成為普世的價值觀，學術界與實務界都對此議題抱持高度關注。企業社會責任與公司獲利不再是零和遊戲；企業的社會責任行動也不僅是慈善捐款或公關口號。企業如何將社會責任視為公司成長契機，配合外在產業環境以及內在思維，從策略觀點思考將企業的社會責任作為轉化為企業永續經營的基石是現階段企業必頇關切的議題。 本研究從企業的策略角度出發，根據過往相關研究文獻，以「由外至內」以及「由內至外」兩個大方向發展出由「環境動能」與「行動層級」兩維度所建構的矩陣模型，將企業的社會責任作為模式分成（一）加值典範、（二）協進拓荒、（三）救火隊以及（四）樸鑽四種類型；再引用Wood (1991)的社會責任績效模型的三個組成要素－社會責任原則、社會回應過程以及社會行動效能發展出「組織思維」、「策略作為」與「行為結果」三大構面，接著針對各構面探討其變數，在第一個構面從「目標」、「態度」、「動機」三方面衡量企業對社會責任行動的看法，在第二個構面時結合Christensen (2007)與Burke & Logsdon (1996)的策略觀點，將企業的社會責任作為透過「目標客群」、「創新方式」和「策略屬性」進行分析；最後一個構面則探討企業作為替社會帶來的影響與企業當下與後續頇面臨的挑戰。本研究透過三大構面與八項變數發展出一個完整的企業社會責任「NAO策略架構」。 本研究透過實務個案的探討來驗證理論架構並歸納研究結果。研究結果顯示未來的企業不能只是為了回應外界壓力而消弭企業營運對社會帶來的負面損害，當外界壓力強大時，企業必頇超乎外界期待，透過加值型社會責任計畫為社會與自己取得培養競爭優勢的機會；當外界壓力尚未成形時，則頇趁早掌握機會透過帄衡性的社會作為致力降低營運負效應，或進一步利用加值性的社會責任作為發展其競爭能耐，如此企業才能在激烈競爭的市場中與社會達成雙贏。

關鍵字

企業社會責任 ； 企業社會回應 ； 企業公民 ； 創新模式 ； 先進者優勢

並列摘要

Over the past decade, the issue of business ethics and corporate citizenship has been highly specified with discussions of related topics more intensified in academic world and among practitioners. Nowadays, Corporate Social Responsibility (CSR) has become a concept of universal value and the perception that it entails a zero-sum tradeoff with corporate profitability no longer dominates. For most enterprises, the concept itself has gone beyond philanthropic maneuvers or marketing campaigns. Corporations should perceive social responsibility as an opportunity rather than a burden or threat. Under the circumstances, it is crucial for firms to know how to think from a strategic view point, take internal and external factors into account, and transform its CSR-related programs into the source of competitive capacity to maintain sustainability.
This research aims to take a strategic stand to approach the CSR issue. Based on past studies, two dimensions pertinent to ―outside-in‖ and ―inside-out‖ perspectives are developed, which are ―Environmental Momentum‖ and ―CSR Mode‖ respectively. The two dimensions are used to construct a two-by-two matrix leading to classifications of corporate social responsibility. According to the matrix, four types of CSR are depicted as (1) Value-Added Paragon, (2) Co-Working Trailblazer, (3) Firefighter and (4) Rough Diamond. With the matrix, this study develop three constructs including ―Notion of Corporate Social Responsibility‖, ―Action of Social Responsiveness‖, and ―Outcome of Corporate Social Behavior‖ according to three elements in Wood’s (1991) ―Corporate Social Performance‖ model, which are ―Principles of Corporate Social Responsibility‖, ―Processes of Corporate Social Responsiveness‖, and ―Outcomes of Corporate Behavior.‖ The corresponding criteria in each construct are amplified as well. In the first construct, ―objective‖, ―position‖,
v
and ―motivation‖ are used to evaluate corporate notions. In the second construct, references to studies of Christensen (2007) and Burke & Logsdon (1996) help develop three dimensions- ―target customer‖, ―innovation mode‖, and ―strategic attribute‖ to analyze actions of social responsiveness. The third construct contains the ―social impact‖ of corporate social behavior and pinpoints current or future ―strategic challenges‖ for firms. With three constructs and the involving eight criteria, this study establishes a comprehensive ―CSR Strategic NAO‖ framework. Through practical case study, this research validate theoretical framework and reach final conclusions. Results show that it no longer qualifies for future enterprises to eliminate negative impacts caused by business operations when firms are pressured. When external pressure is high (environmental momentum is strong), firms should do more than obeying the laws, executing social responsible programs which can add value to both firms and society, through which firms can access more opportunities to cultivate their competitive advantages. Should external pressures are low (environmental momentum is rather weak), firms would have to take early actions either through ―balanced‖ CSR programs to reduce negative effects from operations or via ―value-added‖ CSR programs to develop corporate capacity. With acute awareness to external conditions and appropriate policies applied, firms are able to maintain sustainability under keen competition and reach a win-win situation with society.

並列關鍵字

Corporate Social Responsibility ； Business Ethics ； Corporate Citizenship ； Stakeholder theory ； Innovation ； First Mover Advantage ； Strategic CSR

參考文獻

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