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  • 學位論文

台灣金融服務業之企業社會責任策略研究

A Study on the Strategies of Corporate Social Responsibility for Financial Sector in Taiwan

指導教授 : 胡憲倫

摘要


2008年國際企業社會責任10大事件,排名第一即為美國金融服務業的企業社會責任失責,風暴中心從美國次級房貸的危機向全世界蔓延,演變為全球百年難得一見的金融風暴;在台灣也見到二次金改失敗,影響至今仍然餘波盪漾。然金融服務業係金融體系的核心參與者,主要扮演著資金供給者與需求者的中介機構之角色,一旦金融服務業本身出現問題,可能形成骨牌效應,波及其他金融機構甚至整個金融體系的之運作,進而影響到國家整體經濟的發展。 有鑑於此,本研究針對台灣的金融服務業進行企業社會責任策略之研究,從深入瞭解國際間金融服務業之企業社會責任相關準則、調查及作為,據以設計出初步的指標架構,再透過二階段的模糊德爾菲專家問卷確認適合台灣的指標架構,包括四大分類共36項指標。再透過企業問卷調查在台灣股票公開發行且上市、上櫃的金融服務業,以瞭解各項企業社會責任策略的重要性認知及實施狀況,最後利用SPSS統計軟體,分析統計不同因子與各指標間的差異性。 調查結果顯示,以企業規模而言,大型企業不論是在重要性認知以及實施狀況表現較優於小型企業,加上大型企業擁有豐富的資源,可落實企業社會責任策略,提升自身的競爭力、邁向永續發展之路,也作為同業間的標竿。另台灣金融服務業在企業社會責任的實施狀況在社會面績效指標表現較佳,尤其首重遵守法律,對於氣候變遷及溫室效應等國際領先觀點較不重視。而未來將朝國際企業邁進,將近半數的受訪企業皆前往中國大陸發展市場,若能將企業社會責任觀點納入考量,將有助於提昇企業形象與競爭力。

並列摘要


With the U.S. financial sector’s downfall reining the number one spot among the 2008 top ten events in international corporate social responsibility (CSR), the financial tsunami had spread from the U.S. subprime mortgage crisis to around the world, evolving into a financial crisis rarely seen worldwide over a century. In Taiwan, the rippling effect of the failure of the second financial reform could still be felt today. Being the core participant of the financial system, the financial services sector primarily plays the role of an intermediary between capital suppliers and capital demanders. When the financial services sector encounters trouble, it can easily lead to the domino effect to hinder the operations of other financial institutions, or event the financial system as a whole, and in turn jeopardize a nation’s overall economic development. In light of the above, this study aims to conduct a study on corporate social responsibility strategies by focusing on Taiwan’s financial services industry. Based on extensive literature review, a CSR indicator framework related to the financial services industry was developed. In order to ensure this preliminary CSR framework can really fit Taiwanese situation, a two-step Fuzzy Delphi Method (FDM) was applied to enable experts to refine this framework with 4 categories and 36 indicators. After finalizing the framework, business questionnaires were then mailed to the financial operators who are TSEC or OTC listed companies in order to understand the awareness on the importance of corporate social responsibility strategy and the state of its implementation. The SPSS software was used to perform all the important statistical analyses. The results indicate that regarding operating scale, large corporations are found to perform better than small businesses in terms of awareness and the current implementation, due to the fact that major corporations are backed with ample of resources, which allow them to materialize their corporate social responsibility strategy, enhance their own competitiveness, bracing toward a path of sustainable development, and enacting as a benchmark to their peers as well. The investigative findings also revealed that Taiwan’s financial service industry performs better in the social aspect of the indicators, particularly in the area of legal compliance, but tend to emphasizes less on the global perspective of climate change and greenhouse gas effect. While nearly half of the businesses interviewed expressing desires to developing Mainland Chinese market and to becoming multinational corporations, their ability to incorporate corporate social responsibility into consideration will be beneficial in enhancing their corporate image and competitiveness.

參考文獻


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被引用紀錄


陳美芬(2013)。企業社會責任與永續經營之研究-以台灣產險業為例〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2013.00553
陳怡惠(2013)。企業社會責任資訊揭露—台灣製造業、服務業、金融業前百大企業之比較研究〔碩士論文,長榮大學〕。華藝線上圖書館。https://doi.org/10.6833%2fCJCU.2013.00154
馬佳君(2015)。創辦人家族領導角色與企業社會責任〔碩士論文,逢甲大學〕。華藝線上圖書館。https://doi.org/10.6341%2ffcu.M0201229
何兆中(2014)。臺灣保險業之企業社會責任策略研究〔碩士論文,國立臺北科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0006-3107201413083300

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