近年來全球暖化效應導致氣候異常,造成未來可能面臨自然資源耗竭危機,尤其2014年台灣發生嚴重的工安與食安問題,如高雄氣爆及地溝油事件,讓民眾深切體驗企業對社會的重大影響。同時,企業發現僅追求獲利並無法安穩成長。當没有長期規劃推動永續經營計劃,只在乎短期利潤與成本管控策略,沒有持續創新與維護環境之營運策略,將會提早耗盡公司及地球資源。我國金管會從2015年開始強制上市與上櫃公司,編製並揭露企業社會責任(Corporate Social Responsibility, CSR)報告書。現行法令規範僅要求特定公司需提供企業社會責任報告書,而企業自願編製報告書者低於13%。面對大環境的趨勢,企業社會責任推展實行為未來我們不得不共同面對之議題。 本研究透過個案研究法,分析單一個案公司從無到有地推展企業社會責任之歷程,發現公司之生產管理資訊、企業資源規劃系統(Enterprise Resource Planning, ERP),與管理會計及環境會計有效結合運用,透過ISO國際標準化組織管理系統之永續管理核心項目實行,將可落實企業社會責任。本研究成果,將可成為有心推展企業社會責任者之重要參考。
In recent years, climate anomaly which resulted from the effect of global warming will cause natural resources crisis in the future. Especially in 2014, there was a series of serious industrial safety issues and food safety scandals, such as Gas Explosions in Kaohsiung and Gutter Oil Scandal. These events made the public rethink the relationship between the enterprise and society. At the same time, the management of companies found that seeking profits only could not drive sustainable profitable growth. While a company just cares about short-term growth and cost control, but ignores to develop a long-term sustainable development plan, it will deplete natural resources and corporate capitals at a rapid rate. Financial Supervisory Commission (FSC) has required TSE and OTC listed companies to compile and disclose Corporate Social Responsibility Reports (referred to as CSR reports hereafter) since 2015. The current regulations required certain companies to prepare CSR reports. However, companies which voluntarily compiled CSR reports were less than 30% in Taiwan. . Under the trend of changes in the external environment, we need to deal with how to put CSR into practice. This study investigates the development of CSR by a case study. Main finding isthat the company can fulfill its social responsibility through a good process, such as a good combining among Production Management Information System (PMIS), Enterprise Resource Planning (ERP), Management Accounting and Green Accounting according to the ISO Sustainable Event Management System standard. The finding might provide a reference for managers to seed better decisions regarding how to promote CSR in the future.