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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/109193


    Title: 企業社會責任初探與台灣實務現況之探討
    Other Titles: A Preliminary Discussion on Corporate Social Responsibility in Taiwan
    Authors: 蘇威傑;劉世慶
    Contributors: 國貿系
    Keywords: 永續經營;企業社會責任;企業社會責任報告書;利害關係人
    sustainability;corporate social responsibility (CSR);CSR reports;stakeholders
    Date: 2015-12
    Issue Date: 2017-04-24 15:43:00 (UTC+8)
    Abstract: 企業社會責任相關議題日益受到企業、政府與社會大眾的重視，雖然目前商業雜誌已有許多關於企業社會責任的報導，但多半以企業個案的方式描述少數表現良好企業之作為。鑑於目前上市櫃公司與一般中小型企業對於企業社會責任之觀念尚未普及，加上國內學術界對於此一議題統整性的討論文章相對缺少，因此，本文之學術目的在於提供基本的定義來說明企業社會責任，釋疑企業社會責任相關的迷思、企業從事相關活動的利弊，以及企業揭露非財務資訊的背景。在實務方面，筆者蒐集台灣前四百大服務業與前四百大製造業公司之企業社會責任報告書，歸納整理出數個目前台灣企業社會責任報告書的缺失，並給予撰寫上之建議。本文最後簡述目前各國政府對於企業社會責任之規範，並提供三個建議供企業思考未來如何更加有效地回應企業社會責任的挑戰。
    The notion of corporate social responsibility (CSR) has been prevalent in the society of Taiwan nowadays. Business practitioners and academic researchers are also highly interested in related issues. The purpose of this article is to respond to such an interest by providing relevant literature and pragmatic observations. First, the authors theoretically elaborate the concept of CSR in a practical approach. The authors define what CSR is, dispel some myths regarding CSR, explain pros and cons of doing CSR, and provide theoretical reasons why firms disclose their nonfinancial information. Second, six principals and three suggestions are generated for Taiwanese companies’ references in case they want to issue CSR reports in the future. In the end, the authors offer companies three generic directions regarding how to address the challenges of implementing CSR. Overall, this study provides a preliminary discussion on CSR in Taiwan.
    Relation: 產業與管理論壇, 17(4), 5-25
    Data Type: article
    DOI 連結: http://dx.doi.org/10.3966/199582342015121704001
    DOI: 10.3966/199582342015121704001
    Appears in Collections:[國際經營與貿易學系 ] 期刊論文

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