题名

意外的結果？台灣中小企業的策略性企業社會責任行動

并列篇名

Unintended Consequences? Strategic CSR of Taiwanese Small-and-Medium Enterprises

DOI

10.6697/TBPJ.201112_5(1).0005

作者

汪浩(Hao Wang)；曾欽正(Hsin-Cheng Tsen)

关键词

策略性企業社會責任 ； 中小企業 ； 利害關係人 ； 紮根理論 ； SCSR ； SMEs ； stakeholders ； Grounded Theory

期刊名称

臺灣企業績效學刊

卷期/出版年月

5卷1期（2011 / 12 / 01）

页次

89 - 123

内容语文

繁體中文
中文摘要

近三十年來，企業社會責任逐漸被模式化與一般化，成為企業策略性行為的發展階段論或特定因果論，多少忽略了企業營運的權變與複雜性。經驗研究陸續發現，策略性行為有其嚴苛的限制條件。單純的階段論或因果論都可能過度簡單化了社會鑲嵌的中小企業之複雜的、變動的客觀環境、主觀企業家精神與利害關係人間的關係。因此我們對十家已執行與計劃執行社會責任的中小企業，以對理論模糊現狀具澄清作用的紮根理論研究法，呈現企業主對其社會責任「認知－意圖－行為」的關聯性。發現：有別於大型企業「有意圖的策略規劃」，中小企業行為主要是因為不斷市場調適所產生「意外－權變」而出現「無意的」投入與「意外的」結果。這可以是出於宏觀外在環境所迫的被動，或出自於微觀企業家精神的主動，呈現其挣脫成長、甚至純粹追求生存時複雜的連續選擇過程。無論如何，很難用組織「策略意圖」一語帶過。
英文摘要

Since about three decades the corporate social responsibility is gradually modeled and generalized as strategic action in its evolutionary or causal sense. The contingency of corporate operating is hence more or less neglected. Recent empirical studies have revealed that a SCSR action is severely constraint. Evolutionary or limited causality-oriented arguments have over-reduced the impacts of complicated and uncertain stakeholders on their social embedded environmental structure and entrepreneurship. We choose then 10 typical SMEs to observe and interview which have implemented or are going to plan their CSR actions. Qualitatively approached Grounded Theory is validated for clarifying the still confused association of CSR-cognitions, -intentions and -actions of SMEs. Unlike the intended ”Strategic Plans” of big firms, the CSR actions of SMEs more lies in and could be characterized as endless contingent adjustments because of successively unintended consequences through opened market boundary. The consequences can be passive reactions against macro environmental challenges or active micro actions of entrepreneurship which represent complicated process of successive decision making of SMEs by their struggling for development or just for surviving. Anyhow, ”strategic intention” as explanation of these actions is over-simplified.
主题分类 社會科學 > 社會科學綜合
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被引用次数
  1. 程頡(2017)。強制出具企業社會責任報告書對企業社會責任揭露程度以及財稅差異的影響－以食品、化工與金融業為例。中原大學會計學系學位論文。2017。1-63。 
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