台灣B型企業產業競爭優勢之研究—以王道商業銀行為例

Abstract

自由放任資本主義已在市場上行之有年，但隨著企業短視近利產生的後果開始在環境、氣候與人權上展現出來，重新建構資本主義的聲浪逐漸增強。B型企業認證的出現便提供了審查企業社會責任的指標，檢查範圍涵蓋企業的整體實踐，包含員工照顧、社區參與、環境足跡、治理結構和客戶關係，獲得認證的企業代表已將業務營運融合企業社會責任，考慮多個利害關係人、並重社會和經濟責任。由於B型企業的本質仍為營利企業，本研究欲探討「用商業力量做好事」之動機，其產業環境為何、認證融入營運的狀況以及此認證是否能夠為企業帶來實質效益。 本研究之個案對象為於2017年取得B型企業認證的王道商業銀行，並採文獻分析及個案研究法探討銀行產業現況及其營運融合認證理念的情況。本研究發現銀行產業的同業競爭者威脅和客戶議價能力高，促使銀行在品質面、功能面及形象面提升競爭力，而B型企業認證則可提供功能面和形象面的要素。在王道銀行的五個管理面向中，觀察到B型企業理念融入在行銷、人力、研究與發展方面，並將認證提供的資源運用於其中。故得出B型企業認證可為企業獲取獨特競爭資源，但在總體經濟及轉型初期影響下目前在財務業務績效上尚未看見明顯的效益。

Laissez-faire capitalism has been prevailing for years, but as some corporates chasing for short-term profit repeatedly cause harm on the society, climate, and human rights, callings for a reimagined capitalism grow day by day. B Corp certification provides indicators for reviewing corporate social responsibility. The scope of inspection covers the overall practice of the company, including employee care, community engagement, environmental footprint, governance structure and customer relations. The certified corporates stand for the integration of corporate social responsibility into business operations. Since B Corps are still profit-making enterprises, this study is intended to find out the motivation of 'Using Business As a Force for Good', what is the condition of the industry environment they are in, and whether this certification can bring substantial benefits to the enterprise. The case object of the research is O-Bank, which obtained the B Corp certification in 2017. Literature analysis and descriptive research method are used in this case study to assess the current condition of the banking industry, and to evaluate the degree of O-bank integrates the concepts of B Corp certification into operation. This research found that the threat of competitors in the bank industry and the high bargaining power of customers make banks improve their competitiveness in terms of quality, function and image. What B Corp certification provide are the elements of function and image dimensions. Among the five managerial aspects of O-Bank, it is observed that the B Corp concepts are integrated into marketing, human resources, research and development, and the resources provided by the certification are used. Therefore, it is concluded that the B Corp certification can obtain unique competitive resources for enterprises, but under the influence of the pandemic and the early stage of transformation, no direct benefits were found in financial and business performances.