以作業基礎之概念探討企業社會責任之成本-以紡織個案公司為例

The Costs of Corporate Social Responsibility Based on Activity-Based Costing-the case of textile company

林玉津(Yu-Chin Lin)

指導教授 ： 李佳玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

摘要

本研究以紡織個案公司為標的，探討企業社會責任之可行作法與其相關成本，透過文件分析、訪談個案公司與企業社會責任標竿紡織企業，並收集客觀資料如：年報、企業網站及企業社會責任報告書等來進行分析。
研究結果顯示，個案公司在遵守政府政策及法令層面完全符合法律規範，自願性層面實施情形則以降低生產成本為考量，然實施企業社會責任，多少有經濟上的壓力，尤其是第三方稽查認證，造成日常事務的增加及員工對實施企業社會責任之認同及配合意願，因此自願性企業社會責任之實施，需要企業管理階層的支持及長期的落實。

關鍵字

全球報告倡議組織 ； 企業社會責任 ； 紡織業

並列摘要

This study explores ways of implementing corporate social responsibility (CSR) and the related costs in a textile company. Through document analysis, interviews of the case company and some textile companies benchmarked for CSR initiatives, and collection of annual reports, corporate official websites, and CSR reports.
It is found that the case company is in full compliance of the laws and regulations and takes production cost reduction into consideration with respect to voluntary CSR. However, implementing CSR puts companies under financial pressure. The third-party certification particularly increases employees’ daily job tasks, influencing their recognition and willingness to participate in CSR activities. Thus, support from the management level and long-term practices are needed for voluntary CSR implementation.

並列關鍵字

Global Reporting Initiative ； corporate social responsibility ； textile industry

參考文獻

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