利害關係人理論與B型企業認證之探索性研究

Abstract

企業在市場經濟體系中扮演維繫體系運作的重要角色，但近年來，從金融海嘯到黑心食品，全球都為企業失控的逐利心態付出沈重代價。細究成因，即是企業在實現獲利目標的過程裡，常忽視受其影響的利害關係人。在此一反思檢討聲中，B型企業的倡議與立法擴散備受矚目，也開始受到部分國內企業的青睞；然而，目前卻還缺乏相關學理的研究。因此，本研究擬以B型企業的認證內涵為基礎，探討其與利害關係人理論之異同，並對於台灣現階段B型企業的發展經驗，提出初步的實踐反思，以利未來B型企業的有利擴散，驅動企業在價值創造過程中，發揮正向的社會影響力。 承上述研究目的， 本研究採用深度訪談法與文獻回顧法，對研究議題進行探索。首先，利用與臺灣九位B型企業主進行的深度訪談，本研究歸納臺灣企業在申請過程間所面臨的機會與挑戰。接著透過文獻回顧，本研究整理B型企業認證自利害關係人理論演進以來的發展，歸納實務應用與學術理論的異同。最後，綜合上述方法與資料，進一步分析B型企業在國際成功脈絡與臺灣產業經濟特色，提出未來在臺灣推廣B型企業的三階段策略。 總結而言，本研究發現利害關係人理論及B型企業認證，對於利害關係人概念有兩個相同點：「核心價值」與「革新對象」；三點相異之處：「利害關係人分類」、「平等意識」與「比較能力」。另一方面，從訪談得知臺灣在推廣B型企業上，具備「中小企業多」的機會與「B型企業概念難以理解」、「有限推廣資源的配置」、「語言與文化落差」及「效益評估與平衡」的困難。故本研究建議採取三階段推廣策略，短期策略為聚焦B2B服務與製造的中小企業、中期策略為爭取B型實驗室成立在地據點、長期策略則是鎖定大型企業以提高整體影響力。

Firm plays a significant role in the capitalism system. However, during recent years, from the financial tsunami to adulterated food, the whole society had paid tremendous costs resulted from profit-maximization goals and mangers’ greediness. More fundamentally, most of the enterprises tend to ignore the undesired effect they may create on stakeholders during their profit-seeking processes. Within such context of development, the initiative and law-making movement of B-corporation, which aims at balancing stakeholders’ interests while creating value has received great attention during recent years. Yet, systematic research on the theoretical foundation and practical obstacles of B-corporation is still lacking, which motives the present research. We therefore undertake a qualitative research approach to explore B-Corporation and its reflection and realization of the concept of stakeholder management. In addition, we explore how the certification of B-corporation has been diffused and what obstacles been faced in Taiwan during the past few years. By so doing, our research could contribute to the emerging movement of stakeholder management in general, B-corporation in particular. The present study basically applies two research methods, namely in-depth interviews and literature review. Based on in-depth interviews with nine chief executives from certified B-Corp in Taiwan, we are able to summarize both positive and negative experiences and understand the opportunities and challenges faced by Taiwanese companies in applying for certification. Next, based on literature review, we are able to sketch theoretical development of the stakeholder management theory and compared it with the institutional framework of B-Corp in order to conclude their similarities and differences on the core concept of stakeholder. Finally, combining the above-mentioned methods and collected data, we further analyzed the institutional context of successful international companies and the economic attributes of Taiwan and suggest a three-stage strategy to promote B-Corp in Taiwan. To sum up, we found that the stakeholder theory and B-Corp framework are similar in core values and reformed targets while they are different in the extent of stakeholders, sense of equality and ability to compare. In addition, we also found that abundant numbers of small-and-medium sized firms constitute as favorable opportunities to promote B-Corp. while several obstacles exist, including understanding of B-Corp concept, constraints on promotion resources, language and culture gaps and benefit assessment and balance, among others. Therefore, we recommend a three-stage strategy for the movement of B-Corp. In the short term, one shall focus on SMEs in B2B services and manufacturing while make efforts to establish the B lab in Taiwan in the middle term. Finally, in the long run, one shall concentrate upon MNEs to maximize overall impact on the society. Practical implications and suggestions for future research are also discussed.