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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。\n\n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。\n\n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\nand interaction, motivating the two types of organizations to become more sustainable in goalsetting\nand strategy implementation. \n\nA 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.\n\nThis 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.\n\nAccording 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\ncorporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future\nresearchers.參考文獻 【英文參考文獻】\nB Lab. (2016). Our History. Retrieved from\nhttp://www.bcorporation.net/what-are-b-corps/the-non-profit-behind-bcorps/\nour-history#\nB Lab.(2016). Benefit corporations and Certified B Corporations. Retrieved\nfrom http://benefitcorp.net/businesses/benefit-corporations-and-certified-bcorps\nBorzaga, C., & Defourny, J. (2001). The Emergence of Social Enterprise.\nLondon and New York: Routledge.\nBowen, H. (1953). Social Responsiblities of the Businessman. New York:\nHarper and Row.\nCarroll, B.A. (1991). The Pyramid of Corporate Social Responsibility: Toward\nthe Moral Management of Organizational Stakeholders. Business Horizon,\n39-48.\nCerto, S.T, & Miller, T. (2008). Social Entrepreneurship:Key Issues and\nConcepts. Business Horizons 51(4), 267-271.\nDai, E. (2016, January 22). B Corp v. Benefit Corporation: What`s the\nDifference and Why Does it Matter? Retrieved from\nhttps://www.linkedin.com/pulse/b-corp-v-benefit-corporation-whatsdifference-\nwhy-does-elaine-dai\nDavis, K. (1960). Can Business Afford to Ignore Social Responsibilities.\nCalifornia Management Review.\nDees, G.J., & Backman, E. (1994). Social Enterprise: Private Initiatives for\nthe Common Good. Harvard Business School Note 9-395-116.\nDees, G.J., & Elias, J. (1998). The Challenges of Combining Social and\nCommercial Enterprise. Business Ethics Quarterly, 8(1), 165–178.\nDees, G.J., Emerson, J., & Economy, P. (2008). Enterprising Nonprofits: A\nToolkit for Social Entrepreneurs. Wiley.\nDefourny, J. (2001). Introduction:Form Third Sector to Social Enterprise.\nRoutledge, 1-28.\nEsposito, Mark. (2009). Put Your Corporate Social Responsibility Act\nTogether. Mustang, Oklahoma: Tate Publishing.\nFankhauser, D. (2013, August 9). 5 Startup Founders Reveal Their Best\nCompany Culture Tips. Retrieved from\nhttp://mashable.com/2013/08/09/startup-culture/#niRdtwtvZaqT\nFoland, R. (2015, December 3). B Corp Vs. Benefit Corp: What you Need to\nKnow. Retrieved from https://www.linkedin.com/pulse/b-corp-vs-benefitwhat-\nyou-need-know-ryanfoland?\ntrkInfo=VSRPsearchId%3A1672308531455175496419%2CVSRPtarg\netId%3A6073656343254818816%2CVSRPcmpt%3Aprimary&trk=vsrp_influ\nencer_content_res_name\nFrankel, C., & Bromberger, A. (2013). The Art of Social Enterprise: Business\nas if People Mattered. Gabriola Island, British Columbia, Canada: New\nSociety Publishers Ltd.\nFriedman, M. (1962). Capitalism and Freedom. Chicago: University of\nChicago Press.\nGascoigne, J., & Widrich, L. (2015, November 24). Introducing the New\nBuffer Salary Formula. Retrieved from https://open.buffer.com/transparentsalaries/\n‧\n國\n立\n政\n治\n大\n學\n‧\nN at i o na l Ch en gc h i U n i ve r s i t y\n75\nGelles, D. (2015, August 21). How the Social Mission of Ben & Jerry’s\nSurvived Being Gobbled Up. The New York Times. Retrieved from\nhttp://www.nytimes.com/2015/08/23/business/how-ben-jerrys-social-missionsurvived-\nbeing-gobbled-up.html\nGIIN. (2014, November). The GIIN History. Global Impact Investing\nNetwork. Retrieved from https://thegiin.org/giin/history\nGoyder, G. (1961). The Responsible Company. London: Blackwell.\nGuzi, M., & Osse, P. (2013, November). Estimating Living Wage Globally - 65\ncountries. Retrieved from\nhttp://www.wageindicator.org/documents/publicationslist/publications-\n2013/Estimating%20Living%20Wage%20Globally_201311.pdf\nHayek, A.F. (1960). The Corporation in a Democratic Society: In Whose\nInterest Ought it and Will it Be Run? Great Britian: Penguin Books.\nHoulahan, B. (2015, April 18). B Corp Taiwan Bart Houlahan Co-founder of\nB Lab. Retrieved from https://www.youtube.com/watch?v=z6yYfSPE3LQ/\nKassoy, A. (2015). Doing Good Business with B-Corp. Retrieved from\nhttps://www.youtube.com/watch?v=seBmcCFmhJA\nKatsoulakos, P., & Katsoulakos, Y. (2006, July 12). A Multidimensional View\nof Corporate Responsibility. The 4CR Strategic Approach to Corporate\nResponsibility.\nLeadbeater, C. (1997). The Rise of the Social Entrepreneur. London, UK:\nDemos.\nLincoln, Y., & Guba, E. (1985). Naturalistic Inquiry. SAGE publications.\nMair, J., & Martı, I. (2006). Social Entrepreneurship Research:A Source of\nExplanation, Prediction, and Delight. Journal of World Business, Vol.41, 36-\n44.\nMcElhaney, K. (2007). Strategic CSR. Sustainable Enterprise Quarterly, Vol.\n4, No. 1, 1-7.\nMcElhaney, K. (2009). A Strategic Approach To Corporate Social\nResponsibility. Leader To Leader, 30-36.\nPeredo, A.M., & McLean, M. (2006). Social Entrepreneurship: A Critical\nReview of the Concept. Journal of World Business, Vol.41, 56-65.\nPorter, E.M., & Kramer, R.M.. (2006). Strategy and Society: The Link\nBetween Competitive Advantage and Corporate Social Responsibility. Harvard\nBusiness Review.\nPorter, E.M., & Kramer, R.M. (2011). The Big Idea: Creating Shared Value.\nHarvard Business Review.\nPrabhu, N.G. (1999). Social Entrepreneurship Leadership. Career\nDevelopment International, Vol. 4/3, 140-145.\nSethi, S.P. (1975). Dimensions of Corporate Social Performance: An Analytic\nFramework. California management Review.\nShaw, E.. (2004). Marketing in the Social Enterprise Context: Is It\nEntrepreneurial? Qualitative Market Research: An International Journal,\nVolume 7, 194-205.\nSocial Enterprise London. (2001b). Understanding Social Enterprise. London:\nSocial Enterprise London.\nSocial Enterprise London. (2001a). Introducing Social Enterprises. London:\nSocial Enterprise London.\nThe B Impact Score. (2016, June). Retrieved from\nhttp://bimpactassessment.net/how-it-works/frequently-asked-questions/the-bimpact-\nscore\nTurner, S.Y. (2015, March). The Civic 50: Best Practices in Corporate\nCommunity Engagement. Retrieved from https://www.conferenceboard.\norg/retrievefile.cfm?filename=TCB-GT-V1N9-\nBest_Practices_CorpCommunityEngmnt1.pdf&type=subsite\nWikipedia. (2015, October 13). Public-Benefit Nonprofit Corporation.\nRetrieved from https://en.wikipedia.org/wiki/Publicbenefit_\nnonprofit_corporation\nWikipedia. (2016, March 1). 501(c) Organization. Retrieved from\nhttps://en.wikipedia.org/wiki/501(c)_organization\nWikipedia. (2016, February). Benefit Corporation. Retrieved from\nhttps://en.wikipedia.org/wiki/Benefit_corporation\nWikipedia. (2016, February 20). Mutual-Benefit Nonprofit Corporation.\nRetrieved from https://en.wikipedia.org/wiki/Mutualbenefit_\nnonprofit_corporation\nWikipedia. (2016, February 9). Triple bottom line. Retrieved from\nhttps://en.wikipedia.org/wiki/Triple_bottom_line#Bottom_lines\n【中文參考文獻】\n中華徵信所(2015 年8 月)。打造企業B 勢力。取自\nhttp://www.bcorptaiwan.com/\n台灣企業 B 勢力(2015)。問答集。取自http://www.bcorptaiwan.com/newindex-\n1/\n台灣證券交易所(2016 年6 月6 日)。取自\nhttp://www.twse.com.tw/ch/listed/governance/cg_01.php\n安侯建業(2015 年8 月11 日)。2014 年企業社會責任報告。取自\nhttp://www.kpmg.com/tw/zh/issuesandinsights/articles-andpublications/\npages/2014-csr-report.aspx\n成為B 型企業(2015)。取自http://www.bcorptaiwan.com/how-to-be-comea-\ncorp-bcorp-\n沈婉玉(2016 年2 月26 日)。亞太B 型企業協會成立。聯合新聞網。取\n自.http://udn.com/news/story/6/1526427-\n%E4%BA%9E%E5%A4%AAB%E5%9E%8B%E4%BC%81%E6%A5%AD\n%E5%8D%94%E6%9C%83%E6%88%90%E7%AB%8B\n林文政(2015 年8 月16 日)。薪水不再那麼重要？現在的人才，都想去\n「B 型企業」。經理人月刊。取自\nhttp://www.managertoday.com.tw/columns/view/51110\n林佳蓉(2015 年2 月23 日)。從社會企業看企業永續經營。工商時報。取\n自http://www.chinatimes.com/newspapers/20150223000090-260210\n社企流(2015)。三重基線。社企流。取自\nhttp://www.seinsights.asia/content/%E4%B8%89%E9%87%8D%E5%9F%B\nA%E7%B7%9A-triple-bottom-line-business\n邱韻華(2015)。社會企業資源及生態系統的發展：以台灣社企流為例. 國\n類政治大學碩士論文.\n張允文(2014)。做公益也能獲利！社會企業，有意思的青創新潮流。My\nPlus 加分誌。\n許桓瑜(2103 年8 月30 日)。生命週期評估。國立臺灣大學科學教育發展\n中心。取自http://highscope.ch.ntu.edu.tw/wordpress/?p=43612\n許淑貞(2009)。社會企業經營成功因素之研究。私立輔仁大學碩士論文.\n許詩佳(2011)。台灣社會企業之人力資源管理探討。國立中央大學碩士\n論文, 17-18.\n許詩佳(2011)。台灣社會企業之人力資源管理探討。國立中央大學碩士\n論文, 19.\n連奕婷(2014)。企業社會責任與企業價值。綠基會通訊第37 期, 2-4.\n萊恩‧漢尼曼(2015)。B 型企業，現在最需要的好公司。台北市:商業周\n刊。\n黃仲豪(2012 年11 月5 日)。社會企業想要吸引投資？你需要提供更透明\n的資訊。社企流。取自http://www.seinsights.asia/taxonomy/term/406\n黃崚弘(2009)。台灣非營利組織與社會企業關係之研究。國立屏東教育\n大學碩士論文.\n資誠(2016 年3 月)。2015 PwC Taiwan CSR Report。取自\nhttp://www.pwc.tw/zh/corporate-responsibility/06.html\n綠然能源(2015)。B CORP 是什麼？ 取自\nhttp://www.bcorptaiwan.com/new-index-1/\n衛福部(2015 年10 月22 日)。105 年度低收入戶、中低收入戶資格審核\n標準及歷年最低生活費一覽。衛福部社會救助及社工司。取自\nhttp://www.mohw.gov.tw/CHT/DOSAASW/DM1_P.aspx?f_list_no=114&fod\n_list_no=1552&doc_no=52560\n鄭勝分(2007)。社會企業的概念分析。政策研究學報第八期，65-108.\n104 人力銀行(2016 年6 月)。薪資情報：財務／會計／稅務類。取自\nhttps://www.104.com.tw/jb/wage/list?type=2&jobcat=2003001000&cat=jobm\nanage\n104 人力銀行(2015 年6 月16 日)。住宿餐飲業雇主品牌研究系列五，產\n業搶才力道弱，留才抓力亦低。取自\nhttp://www.104.com.tw/area/media/article/detail/id/167121573303175492 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 Yun en_US dc.contributor.author (Authors) 孫書恩 zh_TW dc.creator (作者) 孫書恩 zh_TW dc.date (日期) 2016 en_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) G0103363089 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=112486 - 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) 103363089 zh_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。\n\n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。\n\n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\nand interaction, motivating the two types of organizations to become more sustainable in goalsetting\nand strategy implementation. \n\nA 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.\n\nThis 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.\n\nAccording 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\ncorporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future\nresearchers. en_US dc.description.tableofcontents 中文摘要 i\nABSTRACT ii\n謝辭 iv\n目次 v\n圖次 ix\n第一章緒論 1\n第一節 研究背景和動機 1\n第二節 研究目的 3\n第三節 研究流程 5\n第一節企業社會責任的定義、起源與發展脈絡 6\n第二節社會企業的定義、起源與發展脈絡 10\n第三節B 型企業的定義、特性、起源與發展脈絡 16\n一、 B 型企業定義 16\n二、 B 型企業特性 16\n三、 B 型企業的認證流程 17\n四、 B 型企業與公益公司之差異 18\n五、 非營利公益公司和非營利互惠利益公司之差異 21\n六、 B 型企業起源與發展脈絡 22\n第三章 研究方法 24\n第一節研究架構 24\n第二節研究方法 25\n第三節研究對象 27\n一、 訪談企業和受訪人員的篩選 27\n二、 訪談面向和各面向意涵 27\n三、 效益影響評估各項目的分數計算方式和配分邏輯 28\n四、 企業個案：JW 事務所 30\n五、企業個案：MY 有限公司 40\n六、 企業個案：CC 股份有限公司 52\n第四章 結論與建議 64\n第一節 結論 64\n一、 兼顧員工和顧客利益，在業務項目上有所取捨 64\n二、 簡化流程，降低學習障礙、提升營運效率 64\n三、 大力栽培員工，並充分授權 65\n四、 預先依據業務型態規劃人力需求 65\n五、 推動CSR 須結合組織的核心能力與員工技能 65\n六、 聚焦特定議題，借重非營利組織的專業，展開長期合作 66\n七、 管理高層需帶頭從事CSR，並傾向採非強制性質 66\n八、 凝聚共識，將CSR 轉化為可具體衡量的績效指標 67\n第二節 建議 68\n第三節 研究限制 71\n一、 訪談品質的限制 71\n二、 外部效度的限制 72\n第四節 後續研究建議 72\n參考文獻 73\n一、美洲地區 B 型企業發展年表 80\n二、台灣地區 B 型企業發展年表 86\n附件一：訪談同意書 87\n附件二：訪談問題大綱—公司主管 88\n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/#G0103363089 en_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-Corps en_US dc.subject (關鍵詞) Social Enterprise en_US dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) Social Impact Business Models en_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 Corps en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 【英文參考文獻】\nB Lab. 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