台灣企業領導人的宗教信仰對企業社會責任履行之探討-以基督教為例

The Religious Belief of Taiwanese Business Executives and the Implementation of Corporate Social Responsibility – A Case Study of Christian Religion

簡瑞錦(Jui-Chin Chien)

指導教授 ： 秦宗春

中原大學/商學院/國際貿易研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600005

摘要

企業履行社會責任已是全球重要議題，大自全球性企業，小至國內中小企業都面對此問題。本研究以「信仰基督教」的台灣企業領導人為對象，探討基督徒企業領導人與企業社會責任履行之間的關係。
本研究透過深度訪談法進行，瞭解企業領導人個人宗教價值觀如何影響企業內部、企業外部與社會環境面責任的認知與履行。研究結果顯示：
基督徒企業領導人對企業社會責任履行認知度高；整體而言對員工責任最為重視；對員工的責任表現以政府規定之勞基法為基準，其表現更優於勞基法；領導人著重本身行為作見證，尊重員工的不同宗教信仰；對顧客與消費者責任方面，非常重視顧客滿意度；對供應商責任方面以準時付款與維持良好關係為表現；對社區參與方面無編列預算，以領導人個人力量參與社區服務為表現；對環境保護責任方面以政府法令並且推動辦公室環保為責任表現。
本研究期望藉由瞭解台灣基督徒企業領導人對企業社會責任履行的認知與表現做為對其他宗教價值觀對於企業社會責任進一步研究的探討，並提供政府政策與企業策略制定的參考。

關鍵字

企業社會責任 (CSR) ； 企業領導人 ； 基督教信仰

並列摘要

It has already been an important global topic that enterprises implement corporate social responsibility, from multinational corporation to small and medium-sized enterprises. This research analyzes the relationship between Taiwanese business executives who are Christians and their implementation of social responsibility.

Using in-depth interview to understand how personal religious values affects enterprise internal and external relationships as well as the social environment as a whole. The results of this study reveal:

Christian business executives have a higher recognition to implement corporate social responsibility; they treat employees better than Taiwan’s Basic Labor Law required and respect the religious beliefs of their staff. They pay much attention to customer satisfaction. In addition, they pay suppliers on time and maintain better relationships. They participate in community activities with personal involvement. Environmental protection is based on the government policy.

This research hopes to use the case of Christian business executives and their implementation on corporate social responsibility as a starting point to extend to further studies of other religious beliefs. It also hopes to help government formulate policy as well as business design strategy.

並列關鍵字

business ethics ； business executive ； corporate social responsibility (CSR) ； Christian religion

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