台灣B型企業之企業社會責任的最佳實務研究

Abstract

一個營利組織在通過B型實驗室(B Lab)線上綜合性企業社會責任評量—「效益影響評估」(B Impact Assessment)—後，可被認證成為B型企業，該評量從員工照顧、社區經營、顧客關懷、環境保護、公司治理等面向進行細部項目檢核，在總分200分中獲得80分以上的條件要求，才具有取得B型企業的資格。A for-profit organization that passes a comprehensive CSR evaluation—“B Impact Assessment”—designed by the non-profit organization B Lab, can be certified as a B-Corp. The assessment conducts detailed inspections of CSR practices under five main categories (employee welfare, community outreach, environmental protection, corporate governance, the social impact of business models), if a company is to pass the requirements of more than 80 points out of a total of 200, it may be qualified as a B-Corp.