企業社會責任的實踐挑戰:宏碁爭取列入道瓊永續性指數個案探討

Abstract

企業社會責任的實踐，已然成為當前企業經營的「顯學」，企業以永續經營為思考主軸，是企業經營時不能漠視的動力。同時，評量企業社會責任實踐績效的機制也應運而生。雖然還沒有一套評量方式可以放諸四海皆準，但是企業社會績效與企業財務績效的正向關聯，日益獲得國際社會的認同，追求企業永續經營的永續性指數量化指標，則成為檢視企業社會責任執行效益的評分卡。\n\n本文以道瓊永續性指數(DJSI)成份股的評選機制，做為檢核企業社會責任實踐成果的工具，並以宏碁公司為探討個案，以價值鏈模式，分析宏碁從事企業社會責任的驅動原因，並進一步以道瓊永續性指數成份股的入選評量準則，探究宏碁企業社會責任的實踐現狀與該準則間之落差，繼而提出改善建議。期望有助於宏碁及台灣其他有志於入列道瓊永續性指數之企業，強化其企業社會責任的實踐績效。

The notion of ""Corporate Social Responsibility"" (CSR) has come to fall into place as a driver to sustain any companies` growth. While there have been lacking well recognized criteria to assess performance of companies that put CSR into actions, it has been found that their associated financial performance frequently signals the efforts. As a result, whether to be able to be listed in publicly accessible financial sustainability indexes provides a convenient yardstick for the companies enforcing the notion. \n\nIn this study, given a goal to be a component in the Dow Jones Sustainability Index (DJSI), we evaluate in depth why Acer, an international brand personal computer company, has been motivated to assume the CSR as well as pursue the goal. The value-chain model is applied to gauge the strength and weakness in managements presently facing Acer. Serving other Taiwanese companies equally well, our analyses contribute to identify various dimensions in the value chain on which the company could make good improvements.