策略性環境企業社會責任與民營化中立性定理

Strategic Environmental Corporate Social Responsibility and the Privatization Neutrality Theorem

侯雨君(Yu-chun Hou) ； 翁堃嵐(K. L. Glen Ueng) ； 郭虹瑩(Horn-in Kuo)

《人文及社會科學集刊》 33卷3期 (2021/09) Pp. 425-449

摘要

既存探討民營化中立性定理（privatization neutrality theorem）的文獻忽略了近年來相當受到企業重視的環境企業社會責任（environmental corporate social responsibility, ECSR）。有鑒於此，本文建構一個公、民營企業皆進行ECSR活動的混合寡占模型重新探討民營化中立性定理。依據我們的研究結果顯示：（1）民營化中立性定理是否成立取決於生產活動是否具有外部性。當生產不具外部性時，民營化中立性定理成立，反之，則不成立。（2）當污染的邊際損害很大且ECSR效果並不顯著時，政府的最適政策將為課稅而非補貼。（3）當生產具外部性時，即使考慮ECSR活動，民營化對社會福祉而言仍是不利的。

關鍵字

混合寡占 ； 民營化 ； 民營化中立性定理 ； 環境企業社會責任

並列摘要

The existing literature on the privatization neutrality theorem ignores strategic environmental corporate social responsibility (ECSR), which has received considerable attention recently. To fill this gap, this paper constructs a mixed duopolistic model to re-examine the privatization neutrality theorem, in which both public and private enterprises can strategically carry out ECSR activities to increase consumers' willingness to pay for their products. The results of our research indicate that: (i) Whether or not the privatization neutrality theorem holds is contingent upon the externality of the production activities. When the production activities have no externality, the privatization neutrality theorem will still hold, otherwise, it will not. (ii) When the production activities have externality, privatization still has a negative impact on overall social welfare. (iii) When the marginal damage of pollution is huge and the ECSR effect is not significant, the optimal policy will be taxation rather than subsidy.

並列關鍵字

mixed oligopoly ； privatization ； privatization neutrality theorem ； strategy environmental corporate social responsibility

參考文獻

Kopel, Michael 2009 “Strategic CSR, Spillovers, and First-Mover Advantage,” Retrieved December 12, 2019, from https://dx.doi.org/10.2139/ssrn.1408632

呂朝賢 2008 　〈社會企業與創業精神：意義與評論〉，《國立政治大學社會學報》39: 81-117。(Leu, Chao-hsien, 2008, “Social Enterprise and Entrepreneurship: Meaning and Review,” The NCCU Journal of Sociology 39: 81–117.)

國家發展委員會 2017 　〈推動民營化成果〉，2019年11月12日，取自https://www.ndc.gov.tw/cp.aspx?n=F76D008BCCD327E4&s=855C223482EE983B (National Development Council, 2017, “The Results of Promoting the Privatization of Public Utilities,” Retrieved November 12, 2019, from https://www.ndc.gov.tw/cp.aspx?n=F76D008BCCD327E4&s=855C223482EE983B)

鄭勝分 2008 　〈社會企業：市場、公共政策與公民社會的交叉點〉，《公共行政學報》27: 199-206。(Cheng, S. F., 2008, “Social Enterprise: At the Crossroads of Market, Public Policy and Civil Society,” Journal of Public Administration 27: 199–206.)

Alves, Claudia and Luís Santos-Pinto 2008 “A Theory of Corporate Social Responsibility in Oligopolistic Markets,” Cahiers de Recherches Economiques du Département d’Économie 09.04, Université de Lausanne, Faculté des HEC, Département d’Économie. Retrieved November 25, 2019, from https://pdfs.semanticscholar.org/61c2/6eb583eaee9feaf2ad5db91a8644274cbecf.pdf