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

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.