國際化程度、專責組織與企業社會責任（CSR）實務作為之研究─以台灣跨國企業為例

Abstract

近幾十年以來，企業社會責任（Corporate Social Responsibility, CSR）在學術與實務領域上皆受到高度關注。一般認為，亞洲國家與企業具備較低的CSR意識，然而，台灣企業已比以往更重視CSR，並開始投入CSR相關實務。 有鑑於CSR實務的推行往往需要從組織面進行調整（Porter & Kramer, 2006），本研究透過「策略性CSR、CSR的制度化與CSR的整合」三個文獻觀點的探討，發展研究假說一：針對CSR，企業在「組織面的專責與正式化程度」與其「CSR實務作為」具正向的關係；另一方面，有鑑於企業國際化程度與CSR實務作為之關係缺乏實證研究探討（Simerly & Li, 2000；Brammer et al., 2006），本研究透過「正當性、利害關係人與組織能見度」三個文獻觀點的探討，發展研究假說二：企業的「國際化程度」與其「CSR實務作為」具正向的關係。 本研究以400家台灣跨國企業作為研究對象，進行相關性分析與多元迴歸分析後發現，上述兩項研究假說皆得到實證結果的顯著支持。另藉由次級資料分析發現，台灣跨國企業較重視產品責任、行為準則的制定與環境績效表現，對於人權與員工、CSR報告書的重視程度較低；此外，台灣跨國企業對於CSR實務作為的採納平均於2000年後才展開，乃以相對被動、適應的方式實踐CSR。 總和而言，本研究不僅整合了既有文獻，在缺乏探討的重要議題上建立了台灣的實證觀點，研究結果與發現亦可協助企業檢視現況與進行決策，並提供未來研究更多的探討方向。

Over the last decades, Corporate Social Responsibility (CSR) has played an important role and earned great concern in both the academic and practical field. Conventionally, it is believed that CSR awareness in Asia is lower than that in Europe and America, both on the corporation and country level. However, recent developments have illustrated that Taiwanese enterprises are paying more attention to CSR, and those CSR related practices. In view of the implementation of CSR practices usually requires adjustments in organization (Porter & Kramer, 2006), and based on the arguments put forward by many scholars including strategic CSR, institutionalization of CSR and CSR integration, this study asserts that positive CSR practices will be associated with a greater degree of institutionalization and dedication to CSR in a firm (Hypothesis 1). On the other hand, as Simerly & Li (2000) and Brammer et al. (2006) stated, although the widespread recognition that the degree of internationalization of organizations may influence their CSR practices, there are few empirical researches examining the relationship between degree of internationalization and CSR practices. By consolidating three perspectives in literature covering legitimacy, stakeholder and organizations visibility, this study posits that positive CSR practices will be associated with a greater degree of internationalization of a firm (Hypothesis 2). Correlation analysis and multiple regression analysis on a sample consisting of 400 Taiwanese multinational enterprises (MNEs) were conducted to test the foregoing hypotheses, and the results showed that both Hypothesis 1 and Hypothesis 2 were significantly supported. Besides, by secondary data analysis, the results demonstrated that Taiwanese MNEs attach more importance to product responsibilities, code of conduct and environmental performance compared to human rights & labor and CSR report. Furthermore, Taiwanese MNEs had started to adopt the practices of CSR in 2000 on average, which shows the relatively passive and adaptive manner of Taiwanese MNEs to cope with CSR. In conclusion, this study not only integrates the existing researches related to the under-explored important issues, and contributes to the literature on CSR by providing empirical evidence of Taiwan. The findings may also help firms to view their current situation and make decisions as well as provide directions of future studies.