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題名 論B型企業認證與中小企業之關聯
The relationship between Certified B corporation and SMEs作者 李泓毅
Lee, Hung Yi貢獻者 黃秉德
李泓毅
Lee, Hung Yi關鍵詞 B型企業
中小企業
企業社會責任
B corporation
Small and medium enterprise
Corporate social responsibility日期 2018 上傳時間 2-Mar-2018 14:48:34 (UTC+8) 摘要 2008年金融風暴後，人們再度掀起一股傳統資本主義的反思運動，對於現在企業與社會的關係，以及企業扮演的角色與負起的社會責任，民眾產生質疑與不信任，2017年Edelman Trust Barometer的信任度報告以「信任危機」（Trust in Crisis）來形容2017年，民眾對政府、企業、媒體、非營利組織的信任度逐年下降，代表對於社會整體的運作機制都失去信心，過去傳統資本主義的運作方式面臨嚴峻的考驗，總體環境開始產生變化。2007年，世界上開始醞釀出一波重新定義成功企業的B型企業運動，希望未來企業不僅爭取成為最好的公司，更競相成為對世界最好的企業，與過去不同的是，這波運動主要由各國的中小型企業參與，代表中小企業在企業社會責任議題上有一個新的管道，2014年台灣誕生第一家通過B型企業認證的企業，開啟B型企業運動在台灣的發展，而面對全球環境的變動，台灣中小企業急需思考自身在社會責任議題的策略，否則可能面臨生存危機。本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題，透過文獻探討與訪談的方式，歸納出中小企業發展企業社會責任的優勢以及限制，並整理B型企業運動的特性，檢視兩者的是否能相輔相成，研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議，能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低，成為中小企業CSR新的評量工具，幫助中小企業朝永續轉型邁進。
After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them.This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs.參考文獻 參考文獻一、 中文部分1. 中華民國企業永續發展協會（2014）。G4永續性報告指南：報告原則與揭露標準。2. 中華民國企業永續發展協會（2017）。GRI 100通用準則。3. 中華徵信所（2017）。最強勢力B型企業。4. 天下雜誌（2017）。天下企業公民獎。取自http://topic.cw.com.tw/csr/5. 申永順、胡憲倫、簡又新（2012）。國際企業永續報告之發展趨勢及我國推動現況。證券櫃檯買賣中心。取自http://www.tpex.org.tw/web/csr/content/resource.php6. 江永楨（2017）。從營利到共益的公司法典範轉移：建構適合社會企業發展之法制（碩士論文）。國立臺灣大學，臺北市。7. 羊正鈺（2017）。【功德台灣】《勞基法》再戰立法院，到底改了什麼讓勞工不甘願做？，關鍵新聞網，取自https://www.thenewslens.com/article/824088. 行政院國家永續發展委員會（2017）。聯合國永續發展目標 臺灣自願國家檢視報告。取自https://nsdn.epa.gov.tw/Nsdn_ListA_Page.aspx?midnb1=FF&midnb2=F2&midnb3=0&midnb4=09. 吴知峰（2008）。企业社会责任思想的起源、发展与动因分析。企業經濟，第11期，頁18-22。10. 林耿民、高晟晉（2016）。推動上市（櫃）公司企業社會責任。證券暨期貨月刊，第34卷第06期，頁18-26。11. 林珮萱（2017）。遠見雜誌，2017年5月號。取自https://www.gvm.com.tw/article.html?id=2293212. 李振北（總編輯）（2017）。台灣永續報告現況與趨勢2017。CSRone永續報告平台、國立政治大學商學院信義書院、資誠聯合會計師事務所。13. 易名秋（2013）。公司社會責任的實驗品－美國社會型企業制度。成大法學，第26期，頁59-144。14. 洪令家（2015）。社會企業之治理架構初探：以英美規範為基礎。全國律師，第19卷第9期，頁62-74。15. 星展銀行（台灣）、聯合報系願景工程（2017）。社企大調查。取自http://p.udn.com.tw/upf/vision/2017/2017visionstory79004.pdf16. 活水社企投資開發（2017）。投資領域。取自https://www.bci2.asia/investment17. 施羅德投資（2017）。2017施羅德全球投資人大調查。取自http://schroders.com/zh-tw/tw/asset-management/insights/market-insights-index/2017gis-sustainability-phase1/18. 陳文姿（2015）。自己的碳自己減：「國家自訂預期貢獻」(IDC)，環境資訊中心，取自http://e-info.org.tw/node/11133619. 麥可・波特（Michael E. 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CSR and Small Business in a European Policy Context: The Five “C”s of CSR and Small Business Research Agenda 2007. Business and Society Review, 112: 533–552.39. Watts, P., Holme, R. (2000). Corporate social responsibility: making good business sense, World Business Council for Sustainable Development.40. United Nations (2015). Sustainable Development Goals, Retrieved from http://www.un.org/sustainabledevelopment/sustainable-development-goals/ 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
1043630091資料來源 http://thesis.lib.nccu.edu.tw/record/#G1043630091 資料類型 thesis dc.contributor.advisor 黃秉德 zh_TW dc.contributor.author (Authors) 李泓毅 zh_TW dc.contributor.author (Authors) Lee, Hung Yi en_US dc.creator (作者) 李泓毅 zh_TW dc.creator (作者) Lee, Hung Yi en_US dc.date (日期) 2018 en_US dc.date.accessioned 2-Mar-2018 14:48:34 (UTC+8) - dc.date.available 2-Mar-2018 14:48:34 (UTC+8) - dc.date.issued (上傳時間) 2-Mar-2018 14:48:34 (UTC+8) - dc.identifier (Other Identifiers) G1043630091 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/116192 - 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) 1043630091 zh_TW dc.description.abstract (摘要) 2008年金融風暴後，人們再度掀起一股傳統資本主義的反思運動，對於現在企業與社會的關係，以及企業扮演的角色與負起的社會責任，民眾產生質疑與不信任，2017年Edelman Trust Barometer的信任度報告以「信任危機」（Trust in Crisis）來形容2017年，民眾對政府、企業、媒體、非營利組織的信任度逐年下降，代表對於社會整體的運作機制都失去信心，過去傳統資本主義的運作方式面臨嚴峻的考驗，總體環境開始產生變化。2007年，世界上開始醞釀出一波重新定義成功企業的B型企業運動，希望未來企業不僅爭取成為最好的公司，更競相成為對世界最好的企業，與過去不同的是，這波運動主要由各國的中小型企業參與，代表中小企業在企業社會責任議題上有一個新的管道，2014年台灣誕生第一家通過B型企業認證的企業，開啟B型企業運動在台灣的發展，而面對全球環境的變動，台灣中小企業急需思考自身在社會責任議題的策略，否則可能面臨生存危機。本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題，透過文獻探討與訪談的方式，歸納出中小企業發展企業社會責任的優勢以及限制，並整理B型企業運動的特性，檢視兩者的是否能相輔相成，研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議，能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低，成為中小企業CSR新的評量工具，幫助中小企業朝永續轉型邁進。 zh_TW dc.description.abstract (摘要) After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them.This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究動機 1第二節 研究目的 2第三節 研究方法與架構 3第二章 企業社會責任 4第一節 企業社會責任歷史演進 4第二節 企業社會責任總體環境變化 9第三節 企業社會責任現況 23第三章 社會企業光譜 34第一節 社會企業歷史與定義 34第二節 社會企業光譜 40第四章 B型企業運動與中小企業 43第一節 B型企業運動 43第二節 B型企業運動發展現況 48第三節 台灣中小企業與B型企業運動 51第四節 B型企業運動的限制 53第五章 結論與建議 55參考文獻 58附錄 67 zh_TW dc.format.extent 1171483 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1043630091 en_US dc.subject (關鍵詞) B型企業 zh_TW dc.subject (關鍵詞) 中小企業 zh_TW dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) B corporation en_US dc.subject (關鍵詞) Small and medium enterprise en_US dc.subject (關鍵詞) Corporate social responsibility en_US dc.title (題名) 論B型企業認證與中小企業之關聯 zh_TW dc.title (題名) The relationship between Certified B corporation and SMEs en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考文獻一、 中文部分1. 中華民國企業永續發展協會（2014）。G4永續性報告指南：報告原則與揭露標準。2. 中華民國企業永續發展協會（2017）。GRI 100通用準則。3. 中華徵信所（2017）。最強勢力B型企業。4. 天下雜誌（2017）。天下企業公民獎。取自http://topic.cw.com.tw/csr/5. 申永順、胡憲倫、簡又新（2012）。國際企業永續報告之發展趨勢及我國推動現況。證券櫃檯買賣中心。取自http://www.tpex.org.tw/web/csr/content/resource.php6. 江永楨（2017）。從營利到共益的公司法典範轉移：建構適合社會企業發展之法制（碩士論文）。國立臺灣大學，臺北市。7. 羊正鈺（2017）。【功德台灣】《勞基法》再戰立法院，到底改了什麼讓勞工不甘願做？，關鍵新聞網，取自https://www.thenewslens.com/article/824088. 行政院國家永續發展委員會（2017）。聯合國永續發展目標 臺灣自願國家檢視報告。取自https://nsdn.epa.gov.tw/Nsdn_ListA_Page.aspx?midnb1=FF&midnb2=F2&midnb3=0&midnb4=09. 吴知峰（2008）。企业社会责任思想的起源、发展与动因分析。企業經濟，第11期，頁18-22。10. 林耿民、高晟晉（2016）。推動上市（櫃）公司企業社會責任。證券暨期貨月刊，第34卷第06期，頁18-26。11. 林珮萱（2017）。遠見雜誌，2017年5月號。取自https://www.gvm.com.tw/article.html?id=2293212. 李振北（總編輯）（2017）。台灣永續報告現況與趨勢2017。CSRone永續報告平台、國立政治大學商學院信義書院、資誠聯合會計師事務所。13. 易名秋（2013）。公司社會責任的實驗品－美國社會型企業制度。成大法學，第26期，頁59-144。14. 洪令家（2015）。社會企業之治理架構初探：以英美規範為基礎。全國律師，第19卷第9期，頁62-74。15. 星展銀行（台灣）、聯合報系願景工程（2017）。社企大調查。取自http://p.udn.com.tw/upf/vision/2017/2017visionstory79004.pdf16. 活水社企投資開發（2017）。投資領域。取自https://www.bci2.asia/investment17. 施羅德投資（2017）。2017施羅德全球投資人大調查。取自http://schroders.com/zh-tw/tw/asset-management/insights/market-insights-index/2017gis-sustainability-phase1/18. 陳文姿（2015）。自己的碳自己減：「國家自訂預期貢獻」(IDC)，環境資訊中心，取自http://e-info.org.tw/node/11133619. 麥可・波特（Michael E. 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