English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51736709      Online Users : 580
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/116192


    Title: 論B型企業認證與中小企業之關聯
    The relationship between Certified B corporation and SMEs
    Authors: 李泓毅
    Lee, Hung Yi
    Contributors: 黃秉德
    李泓毅
    Lee, Hung Yi
    Keywords: B型企業
    中小企業
    企業社會責任
    B corporation
    Small and medium enterprise
    Corporate social responsibility
    Date: 2018
    Issue Date: 2018-03-02 14:48:34 (UTC+8)
    Abstract: 2008年金融風暴後,人們再度掀起一股傳統資本主義的反思運動,對於現在企業與社會的關係,以及企業扮演的角色與負起的社會責任,民眾產生質疑與不信任,2017年Edelman Trust Barometer的信任度報告以「信任危機」(Trust in Crisis)來形容2017年,民眾對政府、企業、媒體、非營利組織的信任度逐年下降,代表對於社會整體的運作機制都失去信心,過去傳統資本主義的運作方式面臨嚴峻的考驗,總體環境開始產生變化。
    2007年,世界上開始醞釀出一波重新定義成功企業的B型企業運動,希望未來企業不僅爭取成為最好的公司,更競相成為對世界最好的企業,與過去不同的是,這波運動主要由各國的中小型企業參與,代表中小企業在企業社會責任議題上有一個新的管道,2014年台灣誕生第一家通過B型企業認證的企業,開啟B型企業運動在台灣的發展,而面對全球環境的變動,台灣中小企業急需思考自身在社會責任議題的策略,否則可能面臨生存危機。
    本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題,透過文獻探討與訪談的方式,歸納出中小企業發展企業社會責任的優勢以及限制,並整理B型企業運動的特性,檢視兩者的是否能相輔相成,研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議,能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低,成為中小企業CSR新的評量工具,幫助中小企業朝永續轉型邁進。
    After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them.
    This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs.
    Reference: 參考文獻

    一、 中文部分
    1. 中華民國企業永續發展協會(2014)。G4永續性報告指南:報告原則與揭露標準。
    2. 中華民國企業永續發展協會(2017)。GRI 100通用準則。
    3. 中華徵信所(2017)。最強勢力B型企業。
    4. 天下雜誌(2017)。天下企業公民獎。取自http://topic.cw.com.tw/csr/
    5. 申永順、胡憲倫、簡又新(2012)。國際企業永續報告之發展趨勢及我國推動現況。證券櫃檯買賣中心。取自http://www.tpex.org.tw/web/csr/content/resource.php
    6. 江永楨(2017)。從營利到共益的公司法典範轉移:建構適合社會企業發展之法制(碩士論文)。國立臺灣大學,臺北市。
    7. 羊正鈺(2017)。【功德台灣】《勞基法》再戰立法院,到底改了什麼讓勞工不甘願做?,關鍵新聞網,取自https://www.thenewslens.com/article/82408
    8. 行政院國家永續發展委員會(2017)。聯合國永續發展目標 臺灣自願國家檢視報告。取自https://nsdn.epa.gov.tw/Nsdn_ListA_Page.aspx?midnb1=FF&midnb2=F2&midnb3=0&midnb4=0
    9. 吴知峰(2008)。企业社会责任思想的起源、发展与动因分析。企業經濟,第11期,頁18-22。
    10. 林耿民、高晟晉(2016)。推動上市(櫃)公司企業社會責任。證券暨期貨月刊,第34卷第06期,頁18-26。
    11. 林珮萱(2017)。遠見雜誌,2017年5月號。取自https://www.gvm.com.tw/article.html?id=22932
    12. 李振北(總編輯)(2017)。台灣永續報告現況與趨勢2017。CSRone永續報告平台、國立政治大學商學院信義書院、資誠聯合會計師事務所。
    13. 易名秋(2013)。公司社會責任的實驗品-美國社會型企業制度。成大法學,第26期,頁59-144。
    14. 洪令家(2015)。社會企業之治理架構初探:以英美規範為基礎。全國律師,第19卷第9期,頁62-74。
    15. 星展銀行(台灣)、聯合報系願景工程(2017)。社企大調查。取自http://p.udn.com.tw/upf/vision/2017/2017visionstory79004.pdf
    16. 活水社企投資開發(2017)。投資領域。取自https://www.bci2.asia/investment
    17. 施羅德投資(2017)。2017施羅德全球投資人大調查。取自http://schroders.com/zh-tw/tw/asset-management/insights/market-insights-index/2017gis-sustainability-phase1/
    18. 陳文姿(2015)。自己的碳自己減:「國家自訂預期貢獻」(IDC),環境資訊中心,取自http://e-info.org.tw/node/111336
    19. 麥可・波特(Michael E. Porter)、馬克・克瑞默(Mark R. Kramer)(2011),「波特:創造共享價值」,許瑞宗譯,哈佛商業評論,全球繁體中文版,頁1-17。
    20. 遠見雜誌(2017)。CSR企業社會責任獎。取自https://www.gvm.com.tw/CSR/
    21. 經理人月刊(2014)。台灣中小企業社會責任獎。取自http://edm.managertoday.com.tw/2014mtcsr/
    22. 經濟部中小企業處(2015)。全球B型企業發展現況與挑戰 為何世界需要更多B型企業?。取自http://blab.tw/bcorpevent/
    23. 經濟部中小企業處(2017)。中小企業白皮書。取自https://www.moeasmea.gov.tw/lp.asp?ctNode=1205&CtUnit=419&BaseDSD=7&mp=1
    24. 楊家彥(2016)。社會影響力投資──社會企業的「階段性共創夥伴」。獨立評論@天下,取自https://opinion.cw.com.tw/blog/profile/382/article/4210
    25. 楊卓翰、梁任瑋(2018)。台商命運走向兩個極端:大者恆大或等著出局!,今周刊,1099期。
    26. 鄭勝分(2004)。歐美社會企業發展及其在台灣應用之研究(博士論文)。國立政治大學,臺北市。
    27. 鄭勝分(2007)。社會企業的概念分析。政策研究學報,第7期,頁65-107。
    28. 臺北市政府產業發展局(2017)。北市府與民間攜手 積極推動「企業與社會共好」新營運價值 11月21日 B型企業新勢力論壇 共創企業與社會共好新價值。取自http://tcgwww.taipei.gov.tw/ct.asp?xItem=365947868&ctNode=26700&mp=105001
    29. 劉力禎(2016)。GRI準則內容介紹:2016年新版準則的架構、重點與新舊差異。BSI英國標準協會台灣分公司。取自https://www.bsigroup.com/LocalFiles/zh-tw/e-news/No160/GRI-Standards-intro-BSI-Alex-Liu.pdf
    30. 盧俊偉(2014)。社會企業家政府:公共治理的第四條路初探。國會月刊,第42卷第4期,頁51-77。
    31. 聯合國(2015)。氣候變化框架公約。取自http://unfccc.int/resource/docs/2015/cop21/chi/l09c.pdf
    32. BBC(2011)。“占领华尔街”运动正向全球蔓延。取自http://www.bbc.com/zhongwen/trad/chinese_news/2011/10/111014_protest_occupyglobalevents.shtml
    33. Bradsher, Keith & Friedman, Lisa (2017)。 中國啟動全國性碳排放交易市場。紐約時報中文網,取自https://cn.nytimes.com/china/20171220/china-carbon-market-climate-change-emissions/zh-hant/
    34. B型企業協會(2017)。如何進行B型企業認證。取自http://blab.tw/becomeabcorp/

    二、 英文部分
    1. Alter K. (2007). Social Enterprise Typology, Virtue Ventures LLC.
    2. B Lab (2017). Welcome B Corporation, Retrieved from https://www.bcorporation.net/
    3. B Lab (2017). Make it official, Retrieved from https://www.bcorporation.net/become-a-b-corp/how-to-become-a-b-corp/make-it-official
    4. B Lab (2017). B Impact Assessment, Retrieved from https://bimpactassessment.net/
    5. B Lab (2017). Find a B Corp, Retrieved from https://www.bcorporation.net/community/find-a-b-corp
    6. B Lab (2017). Best for Taipei, Retrieved from https://best-for-taipei.updog.co/
    7. B Lab (2017). Multinationals and Public Companies, Retrieved from https://www.bcorporation.net/become-a-b-corp/how-to-become-a-b-corp/multinationals-and-public-companies
    8. Bowen, H. (1953), Social Responsibilities of the Businessman, Harper, New York, NY.
    9. Carroll A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review, 4(4), 497-505.
    10. Carroll A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. In Business Horizons, Volume 34, Issue 4, 39-48.
    11. Choongo, P. (2017). A Longitudinal Study of the Impact of Corporate Social Responsibility on Firm Performance in SMEs in Zambia. Sustainability, 9, 1300.
    12. Clark, J. (1916). The Changing Basis of Economic Responsibility. Journal of Political Economy, 24(3), 209-229.
    13. Dees, J. Gregory (1998). Enterprising nonprofits. Harvard Business Review. Jan-Feb: 55-67.
    14. Defourny, J., Nyssens, M. (2010). Conceptions of Social Enterprise and Social Entrepreneurship in Europe and the United States: Convergences and Divergences, Journal of Social Entrepreneurship, 32-53.
    15. Defourny J., Nyssens M. (2012). Conceptions of Social Enterprise in Europe: A Comparative Perspective with the United States. In: Gidron B., Hasenfeld Y. (eds) Social Enterprises. Palgrave Macmillan, London.
    16. Deloitte (2017). The 2017 Deloitte Millennial Survey: Apprehensive millennials: seeking stability and opportunities in an uncertain world, Retrieved from https://www2.deloitte.com/global/en/pages/about-deloitte/articles/millennialsurvey.html
    17. Donaldson, Thomas & E. Preston, Lee. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, vol. 20 no. 1, 65-91.
    18. Drucker, P.F. (1954), The Practice of Management, Collins, New York, NY.
    19. Elkington, J. (1997). Cannibals with forks – Triple bottom line of 21st century business. Stoney Creek, CT: New Society Publishers.
    20. Edelman (2017). 2017 Edelman Trust Barometer Global Report, Retrieved from https://www.edelman.com/trust2017/
    21. Friedman, M. (1962). Capitalism and Freedom. The University of Chicago Press, Chicago.
    22. Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston, MA.
    23. Freeman, R. (2010). Managing for Stakeholders: Trade-offs or Value Creation. Journal of Business Ethics, 96, 7-9.
    24. Global Sustainable Investment Alliance (2016). 2016 Global Sustainable Investment Review, Retrieved from http://www.gsi-alliance.org/members-resources/trends-report-2016/
    25. GRI (2017). About GRI, Retrieved from https://www.globalreporting.org/information/about-gri/Pages/default.aspx
    26. International Labour Organization (2015). World Employment Social Look: The changing nature of jobs. Retrieved from http://www.ilo.org/global/research/global-reports/weso/2015-changing-nature-of-jobs/WCMS_368626/lang--en/index.htm
    27. Jenkins, H. (2004). Corporate Social Responsibility – Engaging SMEs in the Debate: Initial Research Findings. BRASS, Cardiff.
    28. Jenkins, H. (2006). Small Business Champions for Corporate Social Responsibility. Journal of Business Ethics, 67:241–256.
    29. Jenkins, H. (2009), ‘‘A ‘business opportunity’ model of corporate social responsibility for small and medium-sized enterprises’’, Business Ethics: A European Review, Vol. 18 No. 1, pp. 21-36.
    30. KPMG (2017). The KPMG Survey of Corporate Responsibility Reporting 2017, Retrieved from https://home.kpmg.com/xx/en/home/campaigns/2017/10/survey-of-corporate-responsibility-reporting-2017.html
    31. Lepoutre, J. and Heene, A. (2006). Investigating the impact of firm size on small business society responsibility: a critical review, Journal of Business Ethics, Vol. 67 No. 3, pp. 257-73.
    32. ManpowerGroup (2016). Millennial Careers: 2020 Vision, Retrieved from http://www.manpowergroup.com/millennials
    33. Mendibil, K., Hernandez, J. L., Espinach, X., Garriga, E., & MacGregor, S. P. (2007). How can CSR practices lead to successful innovation in SMEs?, Paper presented at European Operations Management Association, Ankara, Turkey.
    34. Nielsen (2015). The Sustainability Imperative: new insights on consumer expectations, Retrieved from http://www.nielsen.com/content/dam/nielsenglobal/eu/docs/pdf/Global%20Sustainability%20Report%20DIGITAL%20FINAL.pdf
    35. Organization for Economic Co-operation and Development (2012). The Social Enterprise Sector: A Conceptual Framework, Retrieved from http://www.oecd.org/employment/leed/37753595.pdf
    36. PwC (2017). SDG Reporting Challenge 2017, Retrieved from https://www.pwc.com/gx/en/services/sustainability/sustainable-development-goals/sdg-reporting-challenge-2017.html
    37. Rosamaria C. Moura‐Leite, Robert C. Padgett, (2011). "Historical background of corporate social responsibility". Social Responsibility Journal, Vol. 7 Issue: 4, 528-539.
    38. Spence, L. J. (2007). CSR and Small Business in a European Policy Context: The Five “C”s of CSR and Small Business Research Agenda 2007. Business and Society Review, 112: 533–552.
    39. Watts, P., Holme, R. (2000). Corporate social responsibility: making good business sense, World Business Council for Sustainable Development.
    40. United Nations (2015). Sustainable Development Goals, Retrieved from http://www.un.org/sustainabledevelopment/sustainable-development-goals/
    Description: 碩士
    國立政治大學
    企業管理研究所(MBA學位學程)
    1043630091
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1043630091
    Data Type: thesis
    Appears in Collections:[企業管理研究所(MBA學位學程)] 學位論文

    Files in This Item:

    File SizeFormat
    009101.pdf1144KbAdobe PDF2951View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback