企業社會責任行為模式分析：以玉山金控和台灣愛普生為例

Abstract

近十年來，社會責任在台灣已成為企業和社會大眾共同關注的焦點。企業社會責任(Corporate Social Responsibility, CSR)不再是企業的邊陲活動，而是另一項創造競爭優勢的來源。然而，實務上許多企業仍局限在慈善捐款的作為，未能槓桿運用內部資源能力，塑造獨特的企業社會責任識別。因此，全面且有層次地分析企業履行社會責任的行動邏輯與策略意涵，成為企業履行社會責任的重要課題。 本研究主要目的在探討兩家分屬於金融、資訊服務業的企業，如何形成其社會責任的態度，進而又如何整合企業資源，達成企業對履行社會責任的期許。有鑑於目前的相關研究文獻，僅將重點放在討論企業所表現在外的社會責任成果，沒有深入去探究真正引導社會責任作為背後的動機與規劃的邏輯。因此，本研究在既有的學述脈絡下，發展「企業態度、行動內容、成果評估」三大構面，以及七大衡量指標，藉以有系統地呈現兩家個案企業履行社會責任的態度、資源整合效率與其對執行成效的期許。本研究的結果，將可提供其他企業一個從規劃到實際執行上的重要指引，從兩家企業履行社會責任的策略性意涵中，發覺自身動機，並引導出實際的作為。 研究結果顯示，企業因本身專業能力不同，「實際作為內容」上確實有所差異，然而其關注的議題、以及貢獻的能力，卻不會因產業而有所侷限。兩家個案企業不論在台規模、產業屬性如何，履行企業社會責任皆源於「自發性動機」，並且皆善用企業特色，槓桿運用內部價值鏈活動上的資源。相較於「產業差異」的影響力，我們發現「企業態度與文化」的影響性更為全面且深遠。我們認為，當企業社會責任全面融入企業文化時，組織內的每一個功能單位，才能就其專業在日常作業過程中，發現能對社會有所貢獻的作為，在企業內部形成一個動態性的正向循環。

An increasing number of corporate executives now regard corporate social responsibility (CSR) as a valuable source of competitive advantages. In practice, however, many companies have confined their CSR initiatives to corporate philanthropy. Only a few companies attempt to leverage their existing competencies to support for CSR identity building. Therefore, it is important to conduct an in-depth investigation on the extent of corporate social behaviors, strategies and mindsets underlying CSR initiatives.

Unlike prior studies which mainly focused on “what” companies have done to fulfill their CSR, our study deal with “how” these behaviors are performed. We conduct a case study to analyze how the corporate attitudes towards CSR were shaped, and how companies integrate existing resources to realize their expectations. A three-dimensional construct and seven indicators are proposed to assess the attitude, efficiency, and performance of CSR behaviors. The present findings provide companies with a planning and execution guidance. Companies may be motivated to form their own incentives and to increase their social involvements. Our results suggest that while companies with different industry backgrounds may undertake different approaches to CSR initiatives, their social contribution would be equivalent. Companies from different industries can capitalize their existing knowledge and experience and contribute to the same social issue. What make one company different from the other on the CSR results are the corporate cultures. Only when the CSR concept is incorporated into the corporate culture can a company develop a dynamic CSR mechanism and execute it in the business operation.