臺灣企業社會責任發展之現況研究

Current Status of Corportate Social Responsibility in Taiwan

林雅惠(Ya-Hui Lin)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境規劃與管理研究所/碩士(2006年)

摘要

六○至七○時期，政府皆要求企業實施各種環境、勞工權益等法規責任。直到八○至九○年代，這種「命令與管制」及「管末處理」方式逐漸遭到淘汰，取代之是企業採取主動和自發性以超越這些法規要求，爭取政府及社會大眾的信任以「擺脫」這些實體壓力，亦即進入了企業社會責任(CSR)的時代。在開始的階段，CSR並無一致的標準，近年來國際間密切討論CSR議題，最後形成了一些國際規範，例如「OECD跨國企業指導綱領」、GRI永續性報告書準則、ISO企業社會責任(研擬當中)等等。本研究除了對企業社會責任相關議題的文獻整理外，並依據OECD指導綱領而設計問卷，目的在於瞭解我國企業高階主管對「OECD跨國企業指導綱領」的認知，以及探討我國企業CSR現狀，並進行變異數分析以瞭解那些研究變數是造成其中之差異性。本問卷調查依據平均數分析，發現我國企業高階主管在聘僱及勞資關係、打擊賄賂、消費者權益、稅捐等方面有較強及一致的認知。在變異數分析方面，產業特性(如種類、成立時間、員工人數、營業額)，於CSR重要性、落實意願及落實程度，均有若干程度上的顯著差異。本研究最後藉由事後檢定方式(Scheffe或LSD)，進一步檢視各種產業特性群組間對於CSR重要性、落實意願及落實程度之差異性。希祈本研究結果可協助政府單位進行相關政策之擬定與推行，並引發更多學術上的討論與研究。

關鍵字

企業社會責任 ； OECD跨國企業指導綱領 ； 永續發展 ； 永續性

並列摘要

During the 60 and 70s’, government sector plays a crucial role in regulating various environmental and labor mandates for enterprises. However, these kinds of “command & control” and “end-of- pipe” approaches have been shifted to “proactive” and “voluntary” ways throughout 80 and 90s’. Interestingly, when confronting with government and public need, some leading enterprises nowadays instead of escaping from their responsibilities, but proceed in advancing as a good corporate corporate social responsibility(CSR) performer with their stakeholders in building trust. In the beginning, enterprises lack of which CSR guidance and standard should be embraced. Fortunately, recent years they were widen organizations and initiatives had concerted action to construct universal CSR guidance, notably what we best known such as “OECD Guideline for Multinational Enterprises”, “Global Reporting Initiative”, and the on-going development of Strategic Advisory Group for CSR, ISO. Besides the literatures review of correlated topics, in the present study, particular in CSR’s questionnaire formatting, the OECD guideline was adopted. The study purposed to testify the CSR’s notion of Taiwanese’s CEOs and the development of CSR of nation in general. Several factors which influence of the CSR’s perception were identified. Descriptive analysis of mean showed in which item that our CEOs had chose as their proper sequence. For example, four out of nine aspects of OECD guidelines, such as employment and industrial relations, combating bribery, consumer interest and taxation, were the top listed of CEOs’ awareness, willingness of implementation, and achievements. In helping government to specify strategic implementation plan for CSR improvement, One-way ANOVA and Post Hoc analysis (Scheffe, LSD) were organized in correlation with the nature of enterprises (such as category, operation year, work force, sales) and the multitude level of CEOs’ awareness, willingness of implementation, and achievements.

並列關鍵字

Corporate social responsibility (CSR) ； “OECD Guideline for Multinational Enterprisess” ； ustainable development ； sustainability

參考文獻

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