企業社會責任策略規劃與跨國執行模式探析 —以萊雅集團為例

Abstract

企業社會責任已成為企業必須關注的議題，然而企業對此議題其在組織內的價值與定位，莫衷一是。近年來，學者呼籲企業應將企業社會責任視為企業經營與社會責任的結合，成為增加企業競爭力的助力。如企業定位企業社會責任為企業重要目標之一，企業如何制定企業經營成長與永續發展雙贏的策略?而跨國企業在策略執行時，營運整合與在地調整通常是重大的挑戰，企業社會責任策略基於與當地利害關係人密切關連之故，其執行的複雜度可能更為提高。究竟跨國企業該如何在全球多樣化的環境下，推動企業社會責任活動，而得以兼顧全球整合與充分回應地方需求的目的呢?有鑑於此，本研究旨在探討跨國企業如何規劃能夠創造企業、社會、社區價值的企業社會責任策略，同時，如何能夠在全球各地合宜有效的執行。 為達此研究目的，本研究選定全球最大美妝集團萊雅公司為主要研究個案，採取深度個案研究法，探索萊雅在企業社會責任策略規劃與執行的模式。除了策略的制定，也以其過去執行三年之成果檢視，分析在萊雅跨國模式的運作下，如何執行兼顧中央控制與地方回應的策略執行。為了深入了解跨國模式在母公司與子公司執行的成效，本論文亦加入台灣萊雅分公司作為子公司執行企業社會責任之個案研究內容。 萊雅試圖結合企業社會責任與企業創新、生產、發展等各面向的規劃與執行，從個案研究中我們發現，這些規畫確實創造出正向影響，再對照其推動企業社會責任目標開始的三年裡的企業營業成長，可歸納出萊雅企業社會責任將社會責任視為企業核心事業策略所產生的競爭力，有助企業永續與成長。此外，在萊雅跨國模式的管理下，企業社會責任因應其當地回應的需求不同，可依循推論出一個企業社會責任跨國整合回應模式，可作為後續研究企業社會責任跨國策略之參考。

Nowadays companies can hardly ignore the corporate social responsibility (CSR) thoughts in their plans but it seems very limited consensus has reached on how CSR could be positioned and valued at corporations. Recent studies proclaim that CSR is to build solid connections between societal and economic progresses and thus strengthen a company’s competitiveness. How could a company develop a win-win strategy to meet both corporate and social responsibilities? Given the high relevancy of local stakeholders’ requests, the deployment of CSR to reach the collective goals by a transnational company may face even tougher challenges and more intricacies to balance global intergration and local adaptation. The present study aims to explore how CSR strategies can deliver values to the company, society and community and be globally implemented. By applying indepth case study method, this study chose the world’s largest cosmetic company, L’Oreal, as the focal case to learn its CSR strategy and global implementation. Being a transnational company, L’Oreal’s CSR progresses in the past 3 years are closely reviewed on its strategic value and analyzed in its worldwide executions from the perspective of global centralization and local flexibility. To further compare the CSR executions of L’Oreal’s parent company with subsidiaries, a review on L’Oreal Taiwan--one of L’Oreal’s subidaries--is also included in the case study. From the case study of L’Oreal, we discover that L’Oreal’s CSR programs generate positive impacts to company development. Based on their 3 years’ results, L’Oreal’s economic growth in corresponding with the published progress of CSR programs infers that its CSR strategy meets both company and societal needs. A pattern of CSR’s global implementation, as grounded on IR model, is also identified from the case study and could serve a reference for future studies in transnational strategy.