中小企業社會責任指標之建構—以專家意見法分析

Construction of Small and Medium Enterprises’ CSR Indicators-Analysis by AHP

吳美滿(MEI-MAN WU)

指導教授 ： 許嘉文

國立中正大學/管理學院/企業管理學系/碩士(2016年)

摘要

近年來企業社會責任(Corporate Social Responsibility)的議題在國際間不斷被強調，國際間各項企業社會責任國際公約的訂立亦逐步完善。如何以永續關懷的角度來回饋社會，調整經營方針，落實公司治理乃成為現代企業的經營使命。

現今國內已有許多知名大企業例台積電、台達電、富邦金..等在企業社會責任的推動上卓然有成，完全符合國際規範；但轉動社會的大力量-中小企業如何去突破錯誤迷思，推行企業社會責任既花錢又達不到成效、需要有完整制度才能推動實施、只有大企業夠財力做…等認知。事實上推動企業社會責任絕非大企業的專利，中小企業施行的方式可以從大處著眼、小處著手，有開始就會進度，熟能生巧，慢慢擴大執行範圍，亦能依其所能，達到效果。

由於企業所表現的行為深受到企業負責人或高階管理者的思維與行為影響至鉅，因此問卷調查乃以台灣中小企業的負責人或高階經理人為研究調查對象。探究這群企業負責人或高階經理人對社會責任態度及作法，進而歸納企業社會責任所包含的構面，嚐試建構符合中小企業能力所及之構面及指標，探討中小企業在履行社會責任的內涵及表現並探究其執行的優先順序。

關鍵字

層級分析法 ； 中小企業 ； 企業社會責任

並列摘要

In recent years, the issue of corporate social responsibility (CSR) continue to be emphasized internationally, the companies entered into the International Convention on the social responsibility of the international community has gradually improved. How to care for sustainable perspective contribute to the community, adjusted operating principles, and implementation of corporate governance is to become a modern enterprise Business Mission.

Now, many well-known large enterprises such as :TSMC、Delta、Fubon..etc, in promoting corporate social responsibility achievements reached the international norms; However, the rotation of large social forces – SMEs, how to break the wrong myth, Implementation of CSR in both monetary and reach results. To promote the implementation need the complete system and only the big enterprises have enough money to do ... and so on? Actually, to promote CSR approach can start form small place and getting better and better, and then slowly expand the scope of implementation, according to their best to achieve the desired effect.

Due to the performance of the enterprise has tremendous impact by the company representative or top manager’s thinking and behavior. The questionnaire survey for business owners and top managers then explore their attitudes and practice of CSR. To summarized facets of CSR included and try to construct indicators facets that SMEs can afford it. Then to explore the performance of SMEs in the connotation of social responsibility priorities and explore its implementation

並列關鍵字

Small and Medium Enerprise ； Analtic Hierarchy Process ； Corporate Social Responsibility

參考文獻

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