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Title: 從學術文獻探討CSR作為企業策略性運用工具:過去、現在與未來
Authors: 許永明
Shiu, Yung-Ming
Contributors: 風管系
Keywords: 企業社會責任;策略運用;文獻回顧
corporate social responsibility;strategic use;literature review
Date: 2021-12
Issue Date: 2022-04-11 15:09:41 (UTC+8)
Abstract: 本文的目的在於:利用回顧學術文獻,探討企業社會責任(Corporate social responsibility,簡稱CSR)是否可以及如何作為企業策略性運用的工具。我從文獻中所提CSR之兩個主要策略性功能:績效提升與風險管理,闡述其相關的理論基礎與研究發現,並提出CSR績效提升與類保險效果之可見度-歸因模型。根據相關研究的探討,我分別從學術與實務的角度,提出數點目前待突破之處與未來可以進一步發展的地方,供作參考。本文主要的貢獻在於:利用深入淺出的方式,針對過去、現在與未來CSR作為策略工具運用之文獻,加以分析,並對策略學者及經理人提出建議。
The purpose of this paper is to examine whether and in what ways corporate social responsibility (CSR) can serve as a tool for corporate strategic use. From the perspectives of performance enhancement and risk management, I delineate the related theoretical foundations and empirical findings through literature review and propose a visibility-attribution model for CSR's performance enhancement and insurance-like effects. Based on the literature that I have reviewed, I propose several future research and application directions. The primary contribution of this paper is to explain and analyze prior studies on CSR's strategic use in a simple way as well as to make recommendations for strategic researchers and practitioners.
Relation: 管理學報, 38(4), 477-495
Data Type: article
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Appears in Collections:[風險管理與保險學系] 期刊論文

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