企業社會責任期望與道德判斷之探討

A Study on Corporate Social Responsibility Expectation and Moral Judgment

譚英信(Ying-Hsin Tan)

指導教授 ： 陳勁甫

元智大學/資訊學院/資訊管理學系/碩士(2007年)

https://doi.org/10.6838/YZU.2007.00109

摘要

在現今全球化競爭者多元社會環境中，企業力量逐漸狀大，社會對於企業的需求改變，為了能夠永續經營與發展，企業社會責任於是被提倡出來。
然而除了各種國際組織所訂定的規範之外，企業在實行社會責任政策時，更應該注重當地社會的需求。臺灣地區自古便深受儒家文化薰陶，雖然近數十年來受到西方文化的衝擊與影響，但在企業社會責任之政策實施上，若亦全盤套用西方世界所建立之標準未必適合，因此有必要為臺灣地區之社會需求做一重新評估與衡量。
本研究以與企業營運相關的利害關係人出發，探討一般社會大眾對企業之期望以及對各項責任的重要度，所得之結論如下：
1.我國人民對於企業社會責任的認定上較偏向重視自我權益，在十一項利害關係人中，顧客責任被普遍視為最重要的項目。
2.臺灣地區對於企業在推動企業社會責任時，最為期望企業能率先滿足對顧客、員工、董事會與股東等責任，待完善其責任後，再逐步擔負其他利害關係人之責任。

關鍵字

企業社會責任 ； 道德判斷 ； 排序次序重心權重法

並列摘要

Under the worldwide competitive and diverse social environment nowadays, the corporate power is getting stronger as the requirement of corporation is various. According to this transformation, the corporate social responsibility (CSR) is advocated for the sustainable development.
However, besides using to the criterions established by kinds of international organizations when executing the CSR, the corporation should pay more attention to the requirement of local society to adjust the criterions. For Taiwan, influenced by the Confucian culture from time immemorial, but accepting the west culture from near decades and attack which brings, it is not suitable to take all the criterions in CSR. Therefore, it is necessary to estimate and examine the CSR again to adjust for Taiwan society.
Based on the stockholders in the related working corporation, this research is talking about general people’s expect for the corporation and the degree of importance with various responsibility. Which conclusion are as following：
1. The responsibility of customer is the most important item generally taken by eleven stakeholders, with the Taiwanese attend to focus on self-rights in CSR.
2. The first expectancy procedure when the corporation executes the CSR is satisfy the responsibility of customers、employees、directorate and shareholders. Secondly, the corporation takes the other responsibility of gains and losses party gradually.

並列關鍵字

corporate socail responsibility ； moral judgment ； rank order centroid weights

參考文獻

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