- 學位論文
企業社會責任與財務績效－台灣花旗與玉山金控個案比較分析
Corporate Social Responsibility and Financial Performance －A Comparative Analysis of Taiwan CitiBank and E. Sun Financial Holding Co.
摘要
近年來，企業社會責任已成為國際間關注的議題，促使的國內企業也開始重視CSR。所以，《遠見雜誌》從2005 年起，就進行台灣企業社會責任的調查，並頒獎來表揚這些表現優異的企業。在2007 年遠見雜誌首度將外商企業納入調查範圍，一些相關的研究數據顯示出，外商所著重的CSR 和國內所注重的觀點有明顯的不同，譬如說：國內銀行比較重視財務透明度和財務資訊的揭露．外商比較注重制定企業倫理和行為的規範；還有外商銀行大部分都設有CSR 部門而國內銀行是沒有的，所以，本研究挑選一家外商銀行和一家本土銀行來做個案研究，並從社會責任的策略和財務績效的角度來研究台灣花旗銀行與玉山金控。 本研究方法是個案分析法，並採用企業社會責任與財務績效的兩個矩陣模型：Roger Martin (2002)道德矩陣和John Peloza (2006)矩陣模型，針對台灣花旗與玉山金控之CSR 活動做分析。研究結論如下：1. CSR 策略與活動必須結合企業核心價值與資源；2. 赤道法則為金融業從事環境保護方面的CSR 活動之方針；3. CSR 活動需要適度之宣傳以達到拋磚引玉的效果、對社會大眾和股東負責(利害關係人有知的權利)，但企業不應過度依賴廣告行銷企業行善；4. CSR活動之資金來源：台灣花旗部分來自企業本身，較少來自基金會CSR 活動多屬策略區；玉山金控大多來自玉山志工基金會，部分CSR 活動跳脫 Roger Martin(2002) 之道德矩陣；5. 企業可與非營利組織長期合作來推動CSR 活動；6. CSR活動必須有一套完整之規劃、執行及評估機制。
並列摘要
In recent years, corporate social responsibility has already become the international issue, so that domestic enterprises have pay attention to CSR, too.Therefore, the Foresight Magazine has investigated corporate social responsibility in Taiwan from 2005, and promulgated praises to these performance outstanding enterprises. In 2007, the Foresight Magazine included foreign businessman's enterprises in the investigation range. However, some related research data has displayed that they pay great attention to the viewpoint has the obvious difference. For example, the domestic banks relatively pay attention to financial transparency and financial information, but the foreign businessman's enterprises pay attention on making enterprise ethics and behavior standard. Besides, most of the foreign banks all have the CSR department but the domestic banks do not. So, this research selects a foreign businessman's bank and a native bank to do case study, and to analyze Taiwan CitiBank and E. Sun Financial Holding Co. from the social responsibility’s strategies and financial performance. We adopt the “Case study research” and use two matrix models of corporate social responsibility and financial performance: Roger Martin(2002) Virtue Matrix and John Peloza (2006) matrix model. We try to analyze CSR activities of Taiwan CitiBank and E. Sun Financial Holding Co. It was found that: 1. The CSR strategies and activities must combine with enterprise's core value and resources; 2. The equator principles is engaged in the policy of environmental protection of the CSR activities for financial industry; 3. The CSR activities need the moderate advertisement to achieve the effect which one good turn deserves another and need to be responsible to people and stockholders, but enterprises should not excessively rely on the advertisement; 4. The source of funds for the CSR activities: Taiwan CitiBank comes from enterprise itself, less from the foundation, it's CSR activities are more in the strategic area; the CSR activities of E. Sun Financial Holding Co. mostly come from the E. Sun Volunteer foundation and partial CSR activities don't conform to Roger Martin's Virtue Matrix; 5. Enterprises can cooperate with nonprofit organizations to promote the CSR activities for a long time; 6. The CSR activities must have plans, the execution and the mechanism of evaluation.