臺灣博碩士論文加值系統

隨國際氣候變遷，國內工業廢水排放與食安問題頻頻發生，企業社會責任（CSR）成為社會大眾檢視企業經營實績的指標。早期廠商多認為CSR僅是公司的責任規範，現今許多企業發現，執行CSR的同時，也能為其回饋正向經營價值。中小企業面臨資源與能力受限，如何在CSR構面中選擇投入面向與執行內容，又如何利用外部網絡關係的連結與活動，使執行企業活動的過程中，帶動利益關係人一同響應，由累積社會網絡所形成的社會資本，使其善盡CSR且創造永續價值。
本研究回溯企業社會責任相關文獻，以適用企業型態的CSR構面與社會資本作為成果分析，藉由個案研究法，探討廠商為何會執行CSR，以及在能力受限情況下，從初步到發展的歷程是如何依序選擇CSR構面，再者如何運用外部網絡培養社會責任認知，形成社會資本，創造關係人永續共享價值。因此，本研究個案選取為與國內議題相關，且將社會責任融入企業營運具有顯著成效之廠商，分別為「2015CSR天下企業公民獎」中小企業組第一名及第五名的廠商「歐萊德」和「歐都納」；歷經食安風暴，並未產生任何問題的早餐連鎖業板田（萬佳鄉）；跳脫傳統人工代操維護，研發智慧化電子監控系統的環境工程業富鈞作為分析對象，探究四家公司執行CSR的發展歷程與成果。
本研究結果顯示，中小企業的社會責任通常是由創辦人自發性主導，主要受親友和同業關係人影響，而執行方式因受資源限制，所以會由改善本身的產品展開，且會不斷透過外部網絡關係的學習，連結價值鍊上下游，進而擴張至推動社會大眾一同參與活動，廠商長期經由社會網絡所形成的社會資本會從認知性、結構性和關係性構面形成，最後演變出企業永續價值。

With climate change and food scandals erupted in Taiwan. Corporate social responsibility(CSR) becomes business core issue. CSR not only a mandatory norm, but also generate positive feedback to company. This study adopted multiple-case as a research method to investigated small and medium enterprises(SMEs). Aimed to understand why SMEs implemented CSR and how to decide CSR priority. Leading stakeholders to join the CSR activities by network relationship and finally accumulate social capital.
The results showed that SMEs spontaneously implement CSR were dominated by the owner’s values. At the beginning corporates invested in product value improvement. After that they impment CSR process from internal network to external network. Each company would emerged heterogeneous by industry, firm context and market position. The social capital inclue cognitive, structural and relational dimensions. It would be accumulated during the CSR process. Finally, social capital develops corporate sustainable social value.

謝詞 I
中文摘要 II
英文摘要 III
目錄 IV
圖次 VI
表次 VII
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究問題與目的 2
第三節　章節架構 3
第二章　文獻探討 5
第一節　企業社會責任定義、構面與企業型態 5
第二節　社會資本與利益關係人 13
第三節　臺灣CSR指標與中小企業CSR發展 19
第三章　研究方法 27
第一節　觀念性研究架構 27
第二節　研究設計 29
第三節　研究流程、個案選取與資料蒐集 32
第四章　個案分析與發現 39
第一節　個案公司簡介 39
第二節　個案公司發展歷程及社會資本分析 42
第三節　個案公司比較分析與討論 79
第五章　結論與建議 85
第一節　研究結論 85
第二節　管理意涵 87
第三節　研究限制與後續建議 89
參考文獻 91
附錄一　歐萊德訪談問卷 104
附錄二　歐都納訪談問卷 106
附錄三　板田訪談問卷 108
附錄四　富鈞訪談問卷 110
著作權聲明 112


圖　次
圖1-1 本研究章節架構 4
圖2-1 本研究之企業社會責任構面 11
圖3-1觀念性研究架構 27
圖3-2 設計個案研究之基本類型 32
圖3-3 個案研究設計 34
圖4-1 歐萊德企業社會責任歷程發展 50
圖4-2 歐都納企業社會責任歷程發展 60
圖4-3 板田企業社會責任歷程發展 70
圖4-4富鈞企業社會責任歷程發展 78


表　次
表2-1企業社會責任之定義 6
表2-2摘錄西方文獻的企業社會責任構面 8
表2-3社會責任構面與內涵 10
表2-4企業型態與CSR執行內涵之差異 13
表2-5關於社會資本的定義 14
表2-6企業社會責任型指數概覽 20
表2-7 2015天下CSR企業公民獎小巨人組 22
表3-1研究策略對應之相關情境 29
表3-2個案研究策略的四種準則 30
表3-3個案研究流程架構 33
表3-4本研究之研究流程 35
表3-5受訪企業之訪談記錄 37
表4-1個案公司之基本資料彙整 41
表4-2富鈞歷年得標數量統計 77
表4-3個案廠商企業社會責任執行歷程比較 82

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