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題名：企業社會責任初探與臺灣實務現況之探討
書刊名：產業與管理論壇
作者：蘇威傑 引用關係／劉世慶
作者(外文)：Su, Weichieh／Liu, Shih-ching
出版日期：2015
卷期：17:4
頁次：頁4+6-26
主題關鍵詞：永續經營；企業社會責任；企業社會責任報告書；利害關係人；Sustainability；Corporate social responsibility；CSR；CSR reports；Stakeholders
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:53
  • 點閱點閱:34
企業社會責任相關議題日益受到企業、政府與社會大眾的重視，雖然目前商業雜誌已有許多關於企業社會責任的報導，但多半以企業個案的方式描述少數表現良好企業之作為。鑑於目前上市櫃公司與一般中小型企業對於企業社會責任之觀念尚未普及，加上國內學術界對於此一議題統整性的討論文章相對缺少，因此，本文之學術目的在於提供基本的定義來說明企業社會責任，釋疑企業社會責任相關的迷思、企業從事相關活動的利弊，以及企業揭露非財務資訊的背景。在實務方面，筆者蒐集台灣前四百大服務業與前四百大製造業公司之企業社會責任報告書，歸納整理出數個目前台灣企業社會責任報告書的缺失，並給予撰寫上之建議。本文最後簡述目前各國政府對於企業社會責任之規範，並提供三個建議供企業思考未來如何更加有效地回應企業社會責任的挑戰。
The notion of corporate social responsibility (CSR) has been prevalent in the society of Taiwan nowadays. Business practitioners and academic researchers are also highly interested in related issues. The purpose of this article is to respond to such an interest by providing relevant literature and pragmatic observations. First, the authors theoretically elaborate the concept of CSR in a practical approach. The authors define what CSR is, dispel some myths regarding CSR, explain pros and cons of doing CSR, and provide theoretical reasons why firms disclose their nonfinancial information. Second, six principals and three suggestions are generated for Taiwanese companies’ references in case they want to issue CSR reports in the future. In the end, the authors offer companies three generic directions regarding how to address the challenges of implementing CSR. Overall, this study provides a preliminary discussion on CSR in Taiwan.
期刊論文
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6.Greening, D. W.、Turban, D. B.(2000)。Corporate Social Performance as a Competitive Advantage in Attracting a Quality Workforce。Business and Society，39(3)，254-280。  new window
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11.黃帥生、陳文智(2014)。非財務性資料揭露不實之法律責任。會計研究月刊，340，76-81。  延伸查詢new window
12.Chiu, Tzu-Kuan、Wang, Yi-Hsin(2015)。Determinants of social disclosure quality in Taiwan: An application of stakeholder theory。Journal of Business Ethics，129(2)，379-398。  new window
13.Doorey, D. J.(2011)。The transparent supply chain: From resistance to implementation at Nike and Levi-Strauss。Journal of Business Ethics，103(4)，587-603。  new window
14.Edmans, A.(2012)。The link between job satisfaction and firm value, with implications for corporate social responsibility。Academy of Management Perspectives，26(4)，1-19。  new window
15.Hwang, D. B.、Golemon, P. L.、Chen, Y.、Wang, T. S.、Hung, W. S.(2009)。Guanxi and business ethics in Confiician society today: An empirical case study in Taiwan。Journal of Business Ethics，89(2)，235-250。  new window
16.Karnani, A.(2011)。Doing well by doing good: The grand illusion。California Management Review，53(2)，69-86。  new window
17.King, A. A.、Lenox, M. J.、Terlaak, A.(2005)。The strategic use of decentralized institutions: Exploring certification with the ISO 14001 management standard。Academy of Management Journal，48(6)，1091-1106。  new window
18.Margolis, J. D.、Elfenbein, H. A.、Walsh, J. P.(2008)。Do well by doing good? Don'€™t count on it。Harvard Business Review，86(1)，19。  new window
19.Marquis, Christopher、Qian, Cuili(2014)。Corporate social responsibility reporting in China: Symbol or substance?。Organization Science，25(1)，127-148。  new window
20.Minor, D. B.、Morgan, J.(2011)。CSR as reputation insurance: Primum non nocere。California Management Review，53(3)，40-59。  new window
21.Montiel, I.、Husted, B. W.、Christmann, P.(2012)。Using private management standard certification to reduce information asymmetries in corrupt environments。Strategic Management Journal，33(9)，1103-1113。  new window
22.Peloza, J.、Falkenberg, L.(2009)。The role of collaboration in achieving corporate social responsibility objectives。California Management Review，51(3)，95-113。  new window
23.Reid, E. M.、Toffel, M. W.(2009)。Responding to public and private politics: Corporate disclosure of climate change strategies。Strategic Management Journal，30(11)，1157-1178。  new window
24.Rein, M.、Stott, L.(2009)。Working together: Critical perspectives on six cross-sector partnerships in Southern Africa。Journal of Business Ethics，90(1)，79-89。  new window
25.Smith, N, C.、Ansett, S.、Erez, L.(2011)。How Gap Inc. engaged with its stakeholders。MIT Sloan Management Review，52(4)，69-76。  new window
26.Su, W.、Peng, M.、Tan, W.、Cheung, Y. L.(2014)。The signaling effect of corporate social responsibility in emerging economies。Journal of Business Ethics，2014，1-13。  new window
27.Whelan, G.、Moon, J.、Grant, B.(2013)。Corporations and citizenship arenas in the age of social media。Journal of Business Ethics，118(4)，777-790。  new window
28.Wu, C. F.(2003)。A study of the adjustment of ethical recognition and ethical decision-making of managers- to-be across the Taiwan strait before and after receiving a business ethics education。Journal of Business Ethics，45(4)，291-307。  new window
29.Zadek, S.(2004)。The path to corporate responsibility。Harvard Business Review，82(12)，125-132。  new window
30.黃瓊瑤、方世榮、陳育成(20120600)。家族控制與企業社會責任績效之關聯性。中山管理評論，20(2)，673-711。new window  延伸查詢new window
31.Chen, Y. S.、Lai, S. B.、Wen, C. T.(2006)。The Influence of Green Innovation Performance on Corporate Advantage in Taiwan。Journal of Business Ethics，67(4)，331-339。  new window
32.Godfrey, Paul C.、Merrill, Craig B.、Hansen, Jared M.(2009)。The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis。Strategic Management Journal，30(4)，425-445。  new window
33.Surroca, J.、Tribó, J. A.、Waddock, S.(2010)。Corporate responsibility and financial performance: the role of intangible resources。Strategic Management Journal，31(5)，463-490。  new window
34.Barnett, Michael L.(2007)。Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility。Academy of Management Review，32(3)，794-816。  new window
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37.Wang, Heli、Choi, Jaepil、Li, Jiatao(2008)。Too Little or Too Much? Untangling the Relationship between Corporate Philanthropy and Firm Financial Performance。Organization Science，19(1)，143-159。  new window
38.Friedman, Milton(1970)。A Friedman Doctrine: The Social Responsibility of Business Is to Increase Its Profits。New York Times Magazine，33，122-126。  new window
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40.Porter, Michael E.、Kramer, Mark R.(2011)。Creating Shared Value。Harvard Business Review，89(1/2)，62-77。  new window
41.Bansal, P.、Roth, K.(2000)。Why companies go green: A model of ecological responsiveness。Academy of Management Journal，43(4)，717-736。  new window
42.Davis, Keith(1973)。The Case for and Against Business Assumption of Social Responsibilities。The Academy of Management Journal，16(2)，312-322。  new window
43.Jones, Thomas M.(1995)。Instrumental stakeholder theory: A synthesis of ethics and economics。The Academy of Management Review，20(2)，404-437。  new window
44.Margolis, Joshua D.、Walsh, James P.(2003)。Misery Loves Companies: Rethinking Social Initiatives by Business。Administrative Science Quarterly，48(2)，268-305。  new window
45.Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and society。Harvard Business Review，84(12)，78-92。  new window
46.Orlitzky, Marc、Schmidt, Frank L.、Rynes, Sara L.(2003)。Corporate Social and Financial Performance: A Meta-Analysis。Organization Studies，24(3)，403-441。  new window
47.Hermalin, Benjamin E.、Weisbach, Michael S.(2012)。Information disclosure and corporate governance。The Journal of Finance，67(1)，195-233。  new window
48.Hsu, Ker-Tah(2012)。The advertising effects of corporate social responsibility on corporate reputation and brand equity: Evidence from the life insurance industry in Taiwan。Journal of Business Ethics，109(2)，189-201。  new window
49.Shen, Chung-Hua、Chang, Yuan(2009)。Ambition versus conscience, does corporate social responsibility pay off? The application of matching methods。Journal of Business Ethics，88(Suppl. 1)，133-153。  new window
50.廖婉鈞、林月雲、虞邦祥(20090400)。知覺組織利害關係人重要程度與組織績效之關係：企業責任作為之中介效果。管理學報，26(2)，213-231。new window  延伸查詢new window
51.Jensen, Michael C.(2002)。Value maximization, stakeholder theory, and the corporate objective function。Business Ethics Quarterly，12(2)，235-256。  new window
52.Wu, C. F.(2004)。Research on a Typology of Business Ethics Operation across the Taiwan Strait。Journal of Business Ethics，52(3)，229-242。  new window
53.Wu, C. F.(2002)。The Relationship of Ethical Decision-Making to Business Ethics and Performance in Taiwan。Journal of Business Ethics，35(3)，163-176。  new window
圖書
1.經濟部工業局(2011)。CSR報告書撰寫指引。台北：經濟部工業局。  延伸查詢new window
2.經濟部工業局(2013)。台灣CSR報告書發行現況。台北：經濟部工業局。  延伸查詢new window
3.頤德國際(2013)。CSR報告書分析。台北：頤德國際。  延伸查詢new window
4.頤德國際(2014)。台灣永續報告現況與趨勢。台北：頤德國際。  延伸查詢new window
5.Freeman, R. E.、Harrison, J. S.、Wicks, A. C.(2007)。Managing for stakeholders: Survival, reputation, and success。New Haven, CT：Yale University Press。  new window
6.Post, J. E.、Preston, L. E.、Sachs, S.(2002)。Redefining the Corporation: Stakeholder Management and Organizational Wealth。Stanford：Stanford University Press。  new window
單篇論文
1.聯華電子(2013)。2013年聯華電子企業社會責任報告書。  延伸查詢new window
其他
1.Corporate Register(2013)。CR Perspectives 2013，http://www.corporateregister.com。  new window
2.Global Reporting Initiative(2011)。Sustainability reporting guidelines, RG，https://www.globalreporting.org/resourcelibrary。  new window
3.Global Reporting Initiative(2013)。Sustainability reporting guidelines，https://www.globalreporting.org/resourcelibrary/。  new window
4.Initiative for Responsibility Investment(2014)。Global CSR disclosure requirements，http://hausercenter.org/iri/about/global-csr-disclosure-requirements。  new window
 
 
 
 
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