企業的社會責任：規劃與實踐

Corporate Social Responsibility: Planning and Execution

周雅聆(Ya-Ling Chou)

指導教授 ： 李存修

國立臺灣大學/管理學院/臺大－復旦EMBA境外專班/碩士(2015年)

https://doi.org/10.6342/NTU.2015.00511

摘要

隨著商業環境急遽的變遷，企業社會責任越來越受到社會的重視，甚至成為影響企業是否有競爭力的決定性因素；對許多家族企業來說，企業社會責任所能體現的價值觀，也是除了有形的公司股權之外，家族最在意的資產，值得用心傳承經營。本論文分析世界上不同企業的個案經驗，尤其聚焦在同樣處在服飾產業的其他同業，嘗試協助莎美娜實業股份有限公司規劃未來3到5年公司社會責任的藍圖，並且學習在實踐的過程中，需要特別注意、小心的事項，以期將來能隨著實做後的結果，調整計劃，朝向公司預定的目標邁進。
在分析了全球知名的瑜珈服飾品牌lululemon、精品集團Kering、運動用品大廠Nike、在台灣默默耕耘10年的蘑菇，以及社會企業Shokay後，吸取了各個個案的養分，莎美娜規劃以下企業社會責任活動：
在員工方面，提供語言訓練課程，讓不同國籍的員工透過學習彼此的語言，了解、尊重彼此的文化，同時讓員工更有能力、有自信以及競爭力；供應免費優質的營養午餐，照顧員工的身體健康；透過規劃縝密的在地化計劃，向員工展示公司對該地區的重視以及長期發展的決心。
在社區的互動方面，莎美娜預計長期的和CCPCR、Hope Worldwide Taiwan、台灣至善文教協會等有經驗的非營利組織合作，提供柬埔寨貧困的少女教育、食宿、職業訓練與工作機會；協助西哈努克地區居民改善衛生環境以及住家的品質；開辦衛生健康教育講座、中英文語言學習課程、職業訓練課程，讓廠區附近的民眾有機會可以進修。
在環境保護方面，除了生產過程不斷的透過引進最新的技術，降低廢棄物的排放量及資源的耗用，也積極的透過舉辦活動，讓員工了解到友善環境的重要性，讓每個員工都成為積極發想如何改進生產過程的尖兵；公司也正在評估將部分電力的使用替換成太陽能的可行性。
企業社會責任是一個長期的承諾，並且隨著環境的不同、社會思潮的進步等等因素，不停的進化。莎美娜在新踏入這個領域的同時，除了要記得這份初心外，也不能太貪心，應該一步一步的學習，從累積經驗開始，朝向一個更完整的，有社會責任意識的企業前進。

關鍵字

企業社會責任 ； 家族企業 ； 公司價值觀

並列摘要

While the environment of the business world is changing rapidly, Corporate Social Responsibility (CSR) is getting attention from the overall society, even becoming a key element of deciding if a company is competitive. For lots of family businesses, the value system that can be embedded in CSR is an intangible asset they care much, so CSR is definitely something worth intentionally developing. To help the second generation understand how to plan and execute CSR, the thesis analyzes cases of different companies in the world, so a roadmap of CSR in the future 3 to 5 years of Sabrina Fashion Industry Corp. (Sabrina) can be drown.
After studying famous yoga brand lululemon, luxury conglomerate Kering, international sportswear brand Nike, Taiwanese brand Mogu and social enterprise Shokay, Sabrina defines below goals of CSR based on the culture and future targets of the company: provide employees more autonomy and sense of participation, strengthen employees’ understanding and support of company values; take care of the development of the countries and communities where factories of Sabrina are; cooperate with experienced, creative, like-minded organizations to do CSR in the most efficient way. In order to achieve the three goals, below plan is drafted:
Employees: provide language lessons, so employees from different nationalities can understand and respect the cultures of each other, and employees will become more capable, confident and competitive after they are equipped with more foreign language abilities; provide free healthy lunch; launch four stages localization plan, to show employees Sabrina’s determination to grow with the communities in a long term. Community: Sabrina is considering to have a long term cooperation relationship with organizations such as CCPCR, Hope Worldwide Taiwan and Cambodia-Taiwan Education, to provide house, food, and education to girls in trouble in Cambodia; to help residents in Sihanouk to live a better hygiene life; hold speeches to teach neighborhoods of Sabrina factories hygiene, Mandarin, English, and professional education.
Environment protection: through activities, Sabrina hopes that every employee can understand the importance of environment protection and propose useful new ideas to make the operations of Sabrina better; Sabrina is also studying the possibility to use solar energy as a partial replacement of energy usage of Sabrina factories.
CSR is a long term promise. When the environment changes, the values of the society evolves, CSR should evolve too. Sabrina as a newcomer, will not forget the reason why we started doing CSR, also humbly learning step by step. By accumulating experiences, Sabrina will figure out a perfect structure to do CSR in the future.

並列關鍵字

Corporate Social Responsibility ； family business ； corporate values

參考文獻

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古佳蓉，2009，企業社會責任表現對消費者消費意向之影響，國立中山大學公共事務管理研究所碩士論文。

台灣公益資訊中心，2015，http://www.npo.org.tw/npolist_detail.asp?id=6781，搜尋日期：2015年7月30日。