企業社會責任的整體認知與實際作為之研究：以台灣服務業為例

The Study of Managerial CSR Perspectives and Practices in Taiwan's Service Industry

康峰菁(Feng-Ching Kang)

企業社會責任 ； 企業部門 ； 服務業 ； 公開發行公司 ； 企業與社會 ； Corporate social responsibility CSR ； Business sector ； Service companies ； Publicly listed companies ； Business and society

企業管理學報

86期（2010 / 09 / 01）

75 - 114

繁體中文

近年來，企業社會責任(Corporate Social Responsibility, CSR)相關議題之討論已儼然成為一種趨勢。然而，過去台灣的相關研究多集中於企業績效、行銷與策略運作，卻對於企業組織在社會責任的整體認知分布狀況無一清晰的圖像，故本研究將以Quazi & O'Brien(2000)之「雙向度企業社會責任模型(Two-dimensional CSR model)」為基礎，以了解台灣企業之社會責任認知之分布情形，並且進一步釐清其與實際作為之差距。研究對象為台灣前500大服務業之上市（櫃）與公開發行公司，排除外商公司與未上市的私人企業，共計243家，回收之有效樣本共51份，回收率20.9%。 研究結果發現，就企業在社會責任之整體認知部分，台灣服務業多分布於慈善觀點與現代觀點中，亦即企業多半認為積極參與社會慈善活動、善盡社會責任皆是必要的，只是仍必須對短期成本或是長期效益進行有效評估。然而，在實際作為方面，卻發現在現階段企業似乎難以達到內心所認知的企業社會責任之程度，對CSR的概念仍以是否能有效回饋於企業為主要考量因素，這或許是受限於市場競爭與國際成本之壓力，使得企業對CSR的投入無法更多。因此，未來政府如何透過一些激勵誘因引導企業善盡社會責任、企業部門如何藉由競爭優勢之理念，將社會與經濟目的同時納入經營策略之考量、而以非營利為使命之第三部門又在此議題中能扮演何種連結的角色，皆將是未來可持續探討的方向。

Regarding the topic of corporate social responsibility (CSR), a great deal of research has now been conducted in Western countries but relatively little focuses on Asia, especially in Taiwan. Therefore, the purpose of this paper is to examine the managerial CSR perspectives and practices in Taiwan through the two-dimensional CSR model developed by Quazi & O'Brien (2000). This research involved a survey, devising semi-structural questionnaire to capitalizing on the model. The sample is based on the publicly listed companies and the OTC-traded companies from the top 500 Taiwan-based service companies, excluding foreign-based companies and unpublished listed companies. 243 questionnaires were distributed, 51 of them were valid, and the response rate was 20.9%. An empirical study reveals that the majority of respondents (86 percent) are inclined toward the philanthropic view and the modern view of CSR. It seems that is necessary to do well despite the costs involved. The practical implications and suggestions for future are also discussed.

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