企業社會責任能否創造效益？

Abstract

Calls for increasing corporate accountability on the part of many Western firms has led to the current trend in corporate social responsibility (CSR). Now more than ever, organizations are incorporating ethical standards, environmental protection, social welfare projects, and similar initiatives into their long-term strategies; as a result, many firms experience bottom line benefits, so-called “reputational” benefits, and other similarly advantageous results. However, it is equally important to consider whether rewards are produced for the individuals and groups with whom organizations interact and effect, encouraging the question: Can CSR benefit stakeholders? Moreover, why is there such a strong trend of embracing CSR among large firms in Western nations, but such a lackluster approach among small companies and in developing economies and regions? This study aims to address three points. First, it evaluates whether comprehensive CSR programs and initiatives can benefit stakeholders, and how. Secondly, it contrasts the differences in CSR policies between two study cases: GE, a large Western firm with an all-embracing CSR approach; and Foxconn, a Taiwan-based technology firm struggling with CSR. Thirdly, this study offers readers the opportunity to learn of adaptable, large-scale CSR programs, their benefits for stakeholders, and their potential for use on a smaller scale or in developing regions. The research for this paper was based on an extensive literature review and the analysis of annual corporate data and CSR reports. The foundation of the CSR-Evolution Model rests on Simon Zadek’s Five Stages of Organizational Learning Model. Analysis of GE was conducted to identify an ideal-case scenario for CSR success, and the study of Foxconn was undertaken to serve as a contrasting example, though one of potential success if managed correctly.