從CSI到CSR:臺灣企業社會責任策略分析

Abstract

ESG 的概念始於 2004 年聯合國所公開發佈的一篇報告《Who Cares Wins》， 該報告闡述企業需要在經營理念與衡量績效指標中加入「環境 Environmental」、「社會 Social」以及「企業治理 Governance」三大面向的永續發展準則。而在 2015 年聯合國大會針對永續發展的細節提出了相對應的發展目標，亦即是「17 項永續發展目標 Sustainable Development Goals, SDGs」，為企業的永續發展路徑 提供了更詳盡的方向與目標。同時，國際上也出現許多第三方評比機構以 ESG 績 效作為衡量企業永續發展的依據，形塑具公信力檢驗機制。舉例而言:MSCI ESG Rating、S&P Global ESG 等，進而促使 ESG 相關研究成為市場上的熱門話題 (Zhou and Guangyou, 2022)。隨著各界對於企業社會責任的範疇逐漸定義清晰、發 展準則與評比指標的出現以及利害關係人——投資人、顧客、供應商、政府和大 眾等——對此議題的關注，進一步推動企業設立與達成自身永續發展目標。 若當企業沒有滿足利害關係人的期望或是採取不正當的盈利手段時，便可能 出現影響形象的負面事件 (CSI)。在發生 CSI 事件後，企業大多會透過增強 CSR 策略的力道去扭轉社會大眾對其的負面認知。但就真實事件所產生的結果而言， CSR 策略對於扭轉 CSI 所產生的負面形象並非絕對有效。因此本研究欲透過歷史 事件去梳理個案企業的關鍵成功因素或是造成失敗的因素。 本研究欲以個案分析的方法討論臺灣企業過去所發生過的 CSI 事件與後續的 CSR 策略，而其中又以台塑集團、日月光半導體製造股份有限公司、頂新國際集 團作為本研究主要討論的個案企業。首先，筆者先分別梳理上述企業所發生過之 CSI 事件與後續 CSR 發展策略，再透過聯合報、經濟日報、自由時報三大中文報紙資料庫計算 JF 不平衡係數，以此係數代表當時社會輿論風向。藉此，本文得 以分析事件後三年的社會輿論風向，並以此洞悉輿論風向對該事件評價的持續期間長短。 本研究將著重在分析臺灣企業發生 CSI 事件後的 CSR 策略，以期發掘企業成功改變企業形象的關鍵因素。筆者希望透過本研究的質性分析去分析 CSI 事件 與梳理後續 CSR 發展策略;以及透過量化數據去分析輿論風向的趨勢。藉此去分 析個案企業在面對 CSI 事件後所產生的 CSR 策略脈絡，以期使臺灣企業以此為鑑，透過成功與無效的案例去建構一策略性解方。

The concept of Environmental, Social, and Governance, namely ESG, emerged from a report titled《Who Cares Wins》, published by the United Nations in 2004. This report emphasized the necessity for businesses to incorporate sustainability principles across three dimensions: Environmental, Social, and Governance, into their business strategies and performance measurement. In 2015, the United Nations General Assembly introduced the Sustainable Development Goals (SDGs), comprising 17 specific objectives aimed at guiding enterprises toward more detailed paths and goals for sustainable development. Simultaneously, numerous rating agencies, such as MSCI ESG Rating and S&P Global ESG, began using ESG performance as a benchmark for evaluating corporate sustainability, thereby establishing a credible evaluation mechanism. Consequently, ESG-related research has become a popular topic (Zhou and Guangyou, 2022). As the scope of corporate social responsibility became more clearly defined, with the emergence of development criteria and evaluation indicators, stakeholders—including investors, customers, suppliers, governments, and the public— have increasingly focused on these issues, further urging companies to set and achieve their own sustainability goals. When companies fail to meet stakeholder expectations or engage in unethical incidents, they may encounter negative incidents affecting their image, known as Corporate Social Irresponsibility (CSI). Following CSI incidents, companies typically enhance their CSR strategies to counteract the negative public perception. However, real-world outcomes suggest that CSR strategies are not always effective in reversing the negative image generated by CSI incidents. This study aims to investigate the key success factors or failure reasons of case companies through historical events. This research utilizes a case study methodology to examine CSI incidents and subsequent CSR strategies of Taiwanese companies, focusing on Formosa Plastics Group, Advanced Semiconductor Engineering Inc, and Ting Hsin International Group. Firstly, outlines the CSI incidents and subsequent CSR strategies of these companies. Then, calculates the Coefficient of Imbalance using data from three major Chinese newspapers—United Daily News, Economic Daily News, and Liberty Times—to represent the direction of public opinion at that time. By analyzing the public opinion trend over the three years following each CSI incident, this research aims to understand the duration of public opinion’s impact on the evaluation of the incidents. The research focuses on analyzing CSR strategies of Taiwanese companies after CSI incidents to identify key factors in successfully changing its image. Through qualitative analysis of CSI incidents and subsequent CSR strategies, and quantitative analysis of public opinion trends, this research aims to construct strategic solutions for Taiwanese companies by learning from both successful and ineffective cases.