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題名 台灣 B 型企業之企業社會責任的實務研究
A Study on the Practices of Corporate Social Responsibility of Taiwanese B Corps
作者 孫書恩
貢獻者 林月雲
Lin, Yeh Yun
孫書恩
關鍵詞 台灣B 型企業
社會企業
企業社會責任
影響力商業模式
Taiwanese B-Corps
Social Enterprise
Corporate Social Responsibility
Social Impact Business Models
日期 2016
上傳時間 21-Jul-2016 10:51:03 (UTC+8)
摘要 近十年來，企業社會責任(Corporate Social Responsibility，CSR)和社會企業(Social Enterprise)在全球蔚為風潮，前者促使公司思考其在員工、社會、環境等層面的角色定位和所能發揮的影響力；後者則改變了非營利組織的經營思維與營運效率，使其採取具市場競爭力和財務獲利性的商業模式；兩者可謂搭建了營利事業與非營利組織之間溝通互動的橋樑，並使兩類型的組織在目標設定和策略執行上更具永續性。一個營利組織在通過B 型實驗室(B Lab)線上綜合性的企業社會責任評量—「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 分中滿足80 分以上的條件要求，方可取得B 型企業的資格。

本研究探討台灣B 型企業在落實企業社會責任時，對於內、外部之利害關係人所採取的實務作法和制度設計，從中萃取出營利事業在CSR 五大面向下可供借鏡之處，進而建構出具正面社會影響力的商業模式。本研究總共訪談三家B 型企業，每家企業訪談對象包含一位高階主管(董事長、總經理或所長特助)和兩位負責推動B 型企業和企業社會責任相關業務的員工，累積共九位受訪者。

根據訪談結果，B 型企業透過落實企業社會責任，提升了員工對於工作的滿意度和投入度，進而降低員工流動率；提高顧客對企業的信任度和評價；減少對外在環境的衝擊，卻仍保有穩健獲利；降低舞弊和人謀不臧，完善公司治理。本研究亦針對研究所受限制和未來研究方向提出建議，供未來研究者做為參考。
In recent years, corporate social responsibility (CSR) and social enterprises have become a growing trend on an international scale, the former has prompted companies to rethink its role and potential impact on employees, society, and the environment; the latter has changed the managerial mentality and operational efficiency of non-profit organizations, causing them to adopt business models that possess market competitiveness and financial profitability; the two have bridged the for-profit businesses and non-profit organizations, channeling communication
and interaction, motivating the two types of organizations to become more sustainable in goalsetting
and strategy implementation.

A for-profit organization that passes a comprehensive CSR evaluation— the “B Impact Assessment”—designed by the non-profit organization B Lab, is certified as a B-Corp. The assessment conducts detailed evaluations of CSR practices under five main categories(employee welfare, community engagement, customer outreach, environmental protection, corporate governance), if a company is to pass the requirements and score more than 80 points out of a total of 200, it attains B-Corp qualification.

This study researched the CSR practices and measures of Taiwanese B-Corps dealing with the various internal and external stakeholders, extracting their practical experiences under the five main categories. In this study, interviews were conducted at three Taiwanese B-Corps, interviewees at each company included a high-level executive ( the chairman, CEO or executive assistant) and two employees responsible for promoting B-Corp. and CSR practices, with a cumulative total of nine interviewees.

According to the results of this study, Taiwanese B-Corps have resulted in an increase in employee job-satisfaction and work-involvement, leading to lower employee turnover; improved customer trust and review of the company; mitigated external environment impact, and still retain a robust profit; reduced fraud and ineffective management, thus improving
corporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future
researchers.
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描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
103363089
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103363089
資料類型 thesis
dc.contributor.advisor 林月雲zh_TW
dc.contributor.advisor Lin, Yeh Yunen_US
dc.contributor.author (Authors) 孫書恩zh_TW
dc.creator (作者) 孫書恩zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 21-Jul-2016 10:51:03 (UTC+8)-
dc.date.available 21-Jul-2016 10:51:03 (UTC+8)-
dc.date.issued (上傳時間) 21-Jul-2016 10:51:03 (UTC+8)-
dc.identifier (Other Identifiers) G0103363089en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99475-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所(MBA學位學程)zh_TW
dc.description (描述) 103363089zh_TW
dc.description.abstract (摘要) 近十年來，企業社會責任(Corporate Social Responsibility，CSR)和社會企業(Social Enterprise)在全球蔚為風潮，前者促使公司思考其在員工、社會、環境等層面的角色定位和所能發揮的影響力；後者則改變了非營利組織的經營思維與營運效率，使其採取具市場競爭力和財務獲利性的商業模式；兩者可謂搭建了營利事業與非營利組織之間溝通互動的橋樑，並使兩類型的組織在目標設定和策略執行上更具永續性。一個營利組織在通過B 型實驗室(B Lab)線上綜合性的企業社會責任評量—「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 分中滿足80 分以上的條件要求，方可取得B 型企業的資格。

本研究探討台灣B 型企業在落實企業社會責任時，對於內、外部之利害關係人所採取的實務作法和制度設計，從中萃取出營利事業在CSR 五大面向下可供借鏡之處，進而建構出具正面社會影響力的商業模式。本研究總共訪談三家B 型企業，每家企業訪談對象包含一位高階主管(董事長、總經理或所長特助)和兩位負責推動B 型企業和企業社會責任相關業務的員工，累積共九位受訪者。

根據訪談結果，B 型企業透過落實企業社會責任，提升了員工對於工作的滿意度和投入度，進而降低員工流動率；提高顧客對企業的信任度和評價；減少對外在環境的衝擊，卻仍保有穩健獲利；降低舞弊和人謀不臧，完善公司治理。本研究亦針對研究所受限制和未來研究方向提出建議，供未來研究者做為參考。		zh_TW
dc.description.abstract (摘要) In recent years, corporate social responsibility (CSR) and social enterprises have become a growing trend on an international scale, the former has prompted companies to rethink its role and potential impact on employees, society, and the environment; the latter has changed the managerial mentality and operational efficiency of non-profit organizations, causing them to adopt business models that possess market competitiveness and financial profitability; the two have bridged the for-profit businesses and non-profit organizations, channeling communication
and interaction, motivating the two types of organizations to become more sustainable in goalsetting
and strategy implementation.

A for-profit organization that passes a comprehensive CSR evaluation— the “B Impact Assessment”—designed by the non-profit organization B Lab, is certified as a B-Corp. The assessment conducts detailed evaluations of CSR practices under five main categories(employee welfare, community engagement, customer outreach, environmental protection, corporate governance), if a company is to pass the requirements and score more than 80 points out of a total of 200, it attains B-Corp qualification.

This study researched the CSR practices and measures of Taiwanese B-Corps dealing with the various internal and external stakeholders, extracting their practical experiences under the five main categories. In this study, interviews were conducted at three Taiwanese B-Corps, interviewees at each company included a high-level executive ( the chairman, CEO or executive assistant) and two employees responsible for promoting B-Corp. and CSR practices, with a cumulative total of nine interviewees.

According to the results of this study, Taiwanese B-Corps have resulted in an increase in employee job-satisfaction and work-involvement, leading to lower employee turnover; improved customer trust and review of the company; mitigated external environment impact, and still retain a robust profit; reduced fraud and ineffective management, thus improving
corporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future
researchers.		en_US
dc.description.tableofcontents 中文摘要 i
ABSTRACT ii
謝辭 iv
目次 v
圖次 ix
第一章緒論 1
第一節 研究背景和動機 1
第二節 研究目的 3
第三節 研究流程 5
第一節企業社會責任的定義、起源與發展脈絡 6
第二節社會企業的定義、起源與發展脈絡 10
第三節B 型企業的定義、特性、起源與發展脈絡 16
一、 B 型企業定義 16
二、 B 型企業特性 16
三、 B 型企業的認證流程 17
四、 B 型企業與公益公司之差異 18
五、 非營利公益公司和非營利互惠利益公司之差異 21
六、 B 型企業起源與發展脈絡 22
第三章 研究方法 24
第一節研究架構 24
第二節研究方法 25
第三節研究對象 27
一、 訪談企業和受訪人員的篩選 27
二、 訪談面向和各面向意涵 27
三、 效益影響評估各項目的分數計算方式和配分邏輯 28
四、 企業個案：JW 事務所 30
五、企業個案：MY 有限公司 40
六、 企業個案：CC 股份有限公司 52
第四章 結論與建議 64
第一節 結論 64
一、 兼顧員工和顧客利益，在業務項目上有所取捨 64
二、 簡化流程，降低學習障礙、提升營運效率 64
三、 大力栽培員工，並充分授權 65
四、 預先依據業務型態規劃人力需求 65
五、 推動CSR 須結合組織的核心能力與員工技能 65
六、 聚焦特定議題，借重非營利組織的專業，展開長期合作 66
七、 管理高層需帶頭從事CSR，並傾向採非強制性質 66
八、 凝聚共識，將CSR 轉化為可具體衡量的績效指標 67
第二節 建議 68
第三節 研究限制 71
一、 訪談品質的限制 71
二、 外部效度的限制 72
第四節 後續研究建議 72
參考文獻 73
一、美洲地區 B 型企業發展年表 80
二、台灣地區 B 型企業發展年表 86
附件一：訪談同意書 87
附件二：訪談問題大綱—公司主管 88
附件三：訪談問題大綱—公司員工 90		zh_TW
dc.format.extent 1631099 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103363089en_US
dc.subject (關鍵詞) 台灣B 型企業zh_TW
dc.subject (關鍵詞) 社會企業zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 影響力商業模式zh_TW
dc.subject (關鍵詞) Taiwanese B-Corpsen_US
dc.subject (關鍵詞) Social Enterpriseen_US
dc.subject (關鍵詞) Corporate Social Responsibilityen_US
dc.subject (關鍵詞) Social Impact Business Modelsen_US
dc.title (題名) 台灣 B 型企業之企業社會責任的實務研究zh_TW
dc.title (題名) A Study on the Practices of Corporate Social Responsibility of Taiwanese B Corpsen_US
dc.type (資料類型) thesisen_US
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