企業實踐ISO 26000社會責任關鍵因素分析

SOCIAL RESPONSIBILITY KEY FACTORS ANALYSIS FOR ENTERPRISE PRACTICING ISO 26000

許其清(Chi-Ching Hsu)

指導教授 ： 邱光輝

國立臺北大學/商學院/企業管理學系/博士(2013年)

摘要

社會責任為全球關注的議題，攸關全球社會、經濟發展，亦為企業永續發展之核心策略之一。國際標準組織於2010年11月1日公布《ISO 26000社會責任指引》，本研究探討此標準之特色，並推導出社會責任之關鍵構面及權重，提供企業及公、私機構參考引用。

本研究兼用質性和量化兩種方式，先經多次德菲法訪談和調查，獲得專家群體的決策共識，再以層級分析法將複雜的社會責任議題系統化，獲知企業在實踐社會責任時，「公平營運」為最重要的核心主題，企業不可以營利為單一目的，應該要公平競爭。其他核心主題，依權重序分別為環境、人權、消費者、勞工實踐等。

「預防污染」議題為實踐社會責任時的最大關鍵議題，「保護環境」議題為第二個重要關鍵議題，兩者均為「環境」核心主題之下的子議題。企業與大自然資源關係密切，必定要關懷整個地球的環境，共同負起社會與環境保護的責任。

社會責任相關之研究與規範甚多，且與法律和道德兩者有直接或間接關係。本研究範圍以ISO 26000為主要對象，後續研究可納入其他具公信力之規範。德菲法以專家團體溝通為決策方式，專家數量和專業領域的不同，以及投入時間的多寡，可能影響決策結果。後續研究可設定研究領域，邀請多位專家進行訪談與調查。

關鍵字

社會責任、ISO 26000社會責任指引、德菲法、層級分析法

並列摘要

Social responsibility is a global concern, relevant to global social and economic development, also is an enterprise core strategy of sustainable development. This study is concerning about the characteristics of "ISO 26000:2010 - Guidance on Social Responsibility" analysis, and derive key issues and weights of social responsibility, providing reference to enterprises and organizations.

This study combined both qualitative and quantitative methods, first get expert group consensus by several Delphi interviews and surveys, then systematize complex social responsibility issues by analytic hierarchy process method. The conclusions are "Fair operating practices" as the most important core subject, others are environment, human rights, consumer, labor practices and so on, order by weight respectively.

In general, "Prevention of pollution" is the first important key issue when practice social responsibility, the second important key issue is "Protection of the environment, biodiversity and restoration of natural habitats", both of which are "environment" core subject issues. So, enterprises and natural resources are closely related, we must take care for the entire Earth's environment and pay attention to environment protection.

Many related researches and studies about social responsibilities till now, and with the legal and ethical relation directly or indirectly. ISO 26000 as the main scope in this study, suggest to subsequent research can be incorporated into other credible norms. Delphi method is an expert group decision-making, the number of experts, areas of expertise, as well as involvement may influence the results. Subsequent research can be increase experts interview and investigation within specific field. Research areas can be set up by research, interviews with experts invited investigation.

並列關鍵字

Social Responsibility, ISO 26000:2010 Guidance on Social Responsibility, Delphi Method, Analytic Hierarchy Process

參考文獻

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