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題名 B型企業的興起: 台灣與尼加拉瓜B型企業之比較
“The rise of B corps as a new way of doing business: a comparative study of B corps in Taiwan and Nicaragua”作者 杜廷諾
Tinoco, Noel貢獻者 張大為
Chang, David
杜廷諾
Tinoco, Noel關鍵詞 B型企業
尼加拉瓜
台灣
B認證
動機
影響
B corps
Nicaragua
Taiwan
B certification
Motivation
Impact日期 2018 上傳時間 19-七月-2018 17:27:00 (UTC+8) 摘要 “B Corps” is a global concept that was born in U.S.A. in 2007 with one clear objective: redefine the success in business. What will happen if companies start to compete not to be the best company of the world, but to be the best company for the world. These are companies that, voluntarily, meet rigorous standards of social and environmental performance, transparency and accountability; aspects that will lead them to create benefit not only for shareholders, but also for all stakeholders (community, workers and environment). This is done through a B Certification offered by the regulating non-profit organization B Lab.The most important reasons that motivated B Corps to seek certification in Taiwan were “Attract and engage talent”, “Benchmark CSR Performance” and “Protect Mission”, whereas in Nicaragua were “Benchmark CSR Performance”, “Differentiate from pretenders” and “Partner with peers”. The least important reasons that motivated B Corps to seek certification were the same in both Taiwan and Nicaragua, these being, “Lead a movement”, “Attract investors” and “Save money / access network services”.The impact of the B Certification on the organizations’ financial performance is the same in both Taiwan and Nicaragua, which seems to be having absolutely “no impact” on all variables except for “expenses per year” which shows a “negative impact” due to the mandatoryiicertification fees payable per year. The impact of the B Certification on the organizations’ non-financial performance seems to be either “positive” or “null” on many of the non-financial variables in both countries. No “negative impact” was recorded by the respondents in Taiwan and Nicaragua.The main challenges of becoming a certified B Corp are “Language” and “Consumer lack of awareness about B Corps” in Taiwan; “Making the proper organizational restructuration” in Nicaragua; and “Required data collection” and “time devoted to the B Certification” in both countries.Already certified B Corps suggest “being aware of the effort and commitment the certification requires”, “spread the word about the B Movement”, “just start doing what you have to do to get certified without overthinking to much” and “have the right attitude toward acquiring the B Certification” to further escalate the B Movement in Asia and Latin-America 參考文獻 [1] Brundtland Commission, former World Commission on Environment and Development (WCED), 1987[2] Richardson, J., 2010. Saving Capitalism from Itself: Inside the B Corp Revolution. Esquire Online [online], Available at: http://www.esquire.com/blogs/politics/b-corp-082310[3] Bridges Ventures, To B or Not to B: An Investor`s Guide to B Corps. Retrieved from http://bridgesventures.com/are-b-corps-a-good-investment-bridges-releases-new-paper-as-the-movement-hits-the-uk/, September 2015[4] Honeyman, R., Gilbert, J. C., Houlahan, B., & Kassoy, A. (2014). The B Corp Handbook: How to Use Business as a Force for Good (1 edition.). San Francisco: Berrett-Koehler Publishers.[5] Marquis, C., Klaber, A., Thomason, B. “B Lab: Building a New Sector of the Economy”. Harvard Business School, 2010.[6] White, T.J. “Benefit Corporations: Increased Oversight through Creation Of The Benefit Corporation Commission”. Journal of Legislation. 2015.[7] The Social Investment Consultancy, 2016 Q3 Research: “B Corporation Benefits?, Autumn 2016[8] http://www.businessdictionary.com, search function, accessed April 2018[9] Orlitzky, M., Schmidt, F., & Rynes, S. Corporate social and financial performance: A meta-85analysis. Organization Studies, 2003.[10] Beurden, P., & Gössling, T. The Worth of Values – A Literature Review on the Relation Between Corporate Social and Financial Performance. Journal of Business Ethics, 82(2), 407-424. doi:10.1007/s10551-008-9894-x, 2008[11] Etilé, F., & Teyssier, S. Signaling Corporate Social Responsibility: Third-Party Certification versus Brands. The Scandinavian Journal of Economics 118(3), 2016[12] Bertelsmann Stiftung, BTI 2018 Country Report — Taiwan. Gütersloh: Bertelsmann Stiftung, 2018[13] Bertelsmann Stiftung, BTI 2018 Country Report — Nicaragua. Gütersloh: Bertelsmann Stiftung, 2018.[14] Academy of Management Journal, Vol. 59, No. 2, 534–544. Online: http://dx.doi.org/10.5465/amj.2016.5001, 2016.[15] Springer, Po-Keung Ip, Corporate Social Responsibility and Crony Capitalism in Taiwan, 2007[16] http://cgc.twse.com.tw/frontEN/responsibility, accessed on April 2018[17] https://www.elnuevodiario.com.ni/economia/385917-responsabilidad-social-nicaragua/, accessed on April 2018[18] Fourth Sector Network, The Emerging Fourth Sector, Aspen Institute, Washington.86http://www.boardsource.org/blf/downloads/HeeradSabeti-TheEmergingForthSector.pdf, 2009.[19] Berger, Gabriel. Las Empresas del Futuro. El Cronista, 2014.[20] Alter, K., Social Enterprise Typology, Virtue Ventures LLC, Seattle, Noviembre 27.http://www.virtueventures.com/setypology, 2017.[21] Bugg-Levine, A., Kogut, B. and Kulatilaka, N., A New Approach to Funding SocialEnterprises, Harvard Business Review, 2012[22] André, R., 2012, Assessing the Accountability of the Benefit Corporation: Will This New Gray Sector Organization Enhance Corporate Social Responsibility?, Journal of Business Ethics No. 110, 2012[23] Hiller, J.S. The Benefit Corporation and Corporate Social Responsibility, Journal of Business Ethics, 2012[24] B Lab, http://www.bcorporation.net/, accessed on April 2018[25] Abramovay, Ricardo; Correa, María Emilia; Gática, Sebastián; Van Hoof, Berhaurdus. «Nuevas Empresas, Nuevas Economías: Empresas B en Sur América. FOMIN, 2013.[26] Tapia, C., & Zegers, P. Análisis descriptivo de las Empresas B en Chile, July 2014.[27] Coen Gilbert, J. My Corporation. Online: http://blog.mycorporation.com/2013/09/b-corp-experts-weigh-in-jay-coen-gilbert/, September 201387[28] Chen, X., & Kelly, T. F. B-Corps—A Growing Form of Social Enterprise: Tracing Their Progress and Assessing Their Performance. Journal of Leadership & Organizational Studies, 2015.[29] B Lab, https://bimpactassessment.net/, accessed on April 2018[30] http://www.socialvalueuk.org/app/uploads/2016/03/GIIRS%20and%20SROI%20(2).pdf, accessed May 2018. 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
105933049資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105933049 資料類型 thesis dc.contributor.advisor 張大為 zh_TW dc.contributor.advisor Chang, David en_US dc.contributor.author (作者) 杜廷諾 zh_TW dc.contributor.author (作者) Tinoco, Noel en_US dc.creator (作者) 杜廷諾 zh_TW dc.creator (作者) Tinoco, Noel en_US dc.date (日期) 2018 en_US dc.date.accessioned 19-七月-2018 17:27:00 (UTC+8) - dc.date.available 19-七月-2018 17:27:00 (UTC+8) - dc.date.issued (上傳時間) 19-七月-2018 17:27:00 (UTC+8) - dc.identifier (其他 識別碼) G0105933049 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/118758 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 105933049 zh_TW dc.description.abstract (摘要) “B Corps” is a global concept that was born in U.S.A. in 2007 with one clear objective: redefine the success in business. What will happen if companies start to compete not to be the best company of the world, but to be the best company for the world. These are companies that, voluntarily, meet rigorous standards of social and environmental performance, transparency and accountability; aspects that will lead them to create benefit not only for shareholders, but also for all stakeholders (community, workers and environment). This is done through a B Certification offered by the regulating non-profit organization B Lab.The most important reasons that motivated B Corps to seek certification in Taiwan were “Attract and engage talent”, “Benchmark CSR Performance” and “Protect Mission”, whereas in Nicaragua were “Benchmark CSR Performance”, “Differentiate from pretenders” and “Partner with peers”. The least important reasons that motivated B Corps to seek certification were the same in both Taiwan and Nicaragua, these being, “Lead a movement”, “Attract investors” and “Save money / access network services”.The impact of the B Certification on the organizations’ financial performance is the same in both Taiwan and Nicaragua, which seems to be having absolutely “no impact” on all variables except for “expenses per year” which shows a “negative impact” due to the mandatoryiicertification fees payable per year. The impact of the B Certification on the organizations’ non-financial performance seems to be either “positive” or “null” on many of the non-financial variables in both countries. No “negative impact” was recorded by the respondents in Taiwan and Nicaragua.The main challenges of becoming a certified B Corp are “Language” and “Consumer lack of awareness about B Corps” in Taiwan; “Making the proper organizational restructuration” in Nicaragua; and “Required data collection” and “time devoted to the B Certification” in both countries.Already certified B Corps suggest “being aware of the effort and commitment the certification requires”, “spread the word about the B Movement”, “just start doing what you have to do to get certified without overthinking to much” and “have the right attitude toward acquiring the B Certification” to further escalate the B Movement in Asia and Latin-America en_US dc.description.tableofcontents 1. INTRODUCTION ....12. PROBLEM STATEMENT .....42.1. Justification....42.2. Research Questions .....53. RESEARCH OBJECTIVES: ......73.1. General Objective: .....73.2. Specific Objectives: .......74. METHODOLOGICAL DESIGN .....84.1. Research Techniques: ....... 114.1.1. Stage 1: Theoretical Framework Review ....... 114.1.2. Stage 2: Collection of data ....... 114.1.3. Stage 3: Data Analysis .....194.2. Hypothesis Development ......205. THEORETICAL FRAMEWORK ......235.1. Taiwan vs Nicaragua .......235.2. Taiwan Overview ........255.2.1. Taiwan’s economy [12] .......25iv5.2.2. Taiwan’s Organization of the Market and Competition [12] .......265.3. Nicaragua Overview .......295.3.1. Nicaragua’s economy [13] ........305.3.2. Nicaragua’s Organization of the Market and Competition [13] .....315.4. Corporate Social Responsibility ......365.4.1. CSR in Taiwan ......375.4.2. CSR in Nicaragua .......385.5. The traditional “Three Sectors” of businesses .......395.5.1. CSR of the first sector .......405.6. Hybrid Companies ........415.6.1. Non-profit with Income Generating Activitie .....445.6.2. Social Enterprise ......455.6.3. Socially Responsible Business ........455.6.4. Corporation Practicing Social Responsibility .....465.7. About “B Corps” .......475.7.1. B Corps vs Benefit Corporations ........495.7.2. History of B Corps .........525.8. B Lab and the B Corps Certification .......54v5.8.1. The procedure to become a certified B Corp [24] .....565.8.2. The B Impact Assessment (BIA)........606. FINDINGS .....676.1. Overall happiness and//or satisfaction with the B Certification .......676.2. Failed attempts at obtaining the B Certification .........676.3. B Certification process time .......686.4. Part 1: Motivation for seeking B Certification ........696.5. Part 2: Impact of B Certification on Financial and Non-Financial performance ........726.5.1. Impact on Financial Performance .......726.5.2. Impact on Non-Financial Performance ......736.6. Part 3: Escalating the B movement .......766.6.1. Challenges faced by B Corps ..........766.6.2. Advice and/or suggestions from Taiwanese and Nicaraguan B Corps to escalate the B Movement ......797. CONCLUSIONS AND RECOMMENDATIONS ........817.1. Research Question #1 .........817.1.1. Hypothesis #1 analysis: .......817.2. Research Question #2: .......82vi7.2.1. Hypothesis #2 analysis .........827.3. Research question # 3: .........83References ......84Appendix .......88 zh_TW dc.format.extent 3267983 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105933049 en_US dc.subject (關鍵詞) B型企業 zh_TW dc.subject (關鍵詞) 尼加拉瓜 zh_TW dc.subject (關鍵詞) 台灣 zh_TW dc.subject (關鍵詞) B認證 zh_TW dc.subject (關鍵詞) 動機 zh_TW dc.subject (關鍵詞) 影響 zh_TW dc.subject (關鍵詞) B corps en_US dc.subject (關鍵詞) Nicaragua en_US dc.subject (關鍵詞) Taiwan en_US dc.subject (關鍵詞) B certification en_US dc.subject (關鍵詞) Motivation en_US dc.subject (關鍵詞) Impact en_US dc.title (題名) B型企業的興起: 台灣與尼加拉瓜B型企業之比較 zh_TW dc.title (題名) “The rise of B corps as a new way of doing business: a comparative study of B corps in Taiwan and Nicaragua” en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) [1] Brundtland Commission, former World Commission on Environment and Development (WCED), 1987[2] Richardson, J., 2010. Saving Capitalism from Itself: Inside the B Corp Revolution. Esquire Online [online], Available at: http://www.esquire.com/blogs/politics/b-corp-082310[3] Bridges Ventures, To B or Not to B: An Investor`s Guide to B Corps. Retrieved from http://bridgesventures.com/are-b-corps-a-good-investment-bridges-releases-new-paper-as-the-movement-hits-the-uk/, September 2015[4] Honeyman, R., Gilbert, J. C., Houlahan, B., & Kassoy, A. (2014). The B Corp Handbook: How to Use Business as a Force for Good (1 edition.). San Francisco: Berrett-Koehler Publishers.[5] Marquis, C., Klaber, A., Thomason, B. “B Lab: Building a New Sector of the Economy”. Harvard Business School, 2010.[6] White, T.J. “Benefit Corporations: Increased Oversight through Creation Of The Benefit Corporation Commission”. Journal of Legislation. 2015.[7] The Social Investment Consultancy, 2016 Q3 Research: “B Corporation Benefits?, Autumn 2016[8] http://www.businessdictionary.com, search function, accessed April 2018[9] Orlitzky, M., Schmidt, F., & Rynes, S. Corporate social and financial performance: A meta-85analysis. Organization Studies, 2003.[10] Beurden, P., & Gössling, T. The Worth of Values – A Literature Review on the Relation Between Corporate Social and Financial Performance. Journal of Business Ethics, 82(2), 407-424. doi:10.1007/s10551-008-9894-x, 2008[11] Etilé, F., & Teyssier, S. Signaling Corporate Social Responsibility: Third-Party Certification versus Brands. The Scandinavian Journal of Economics 118(3), 2016[12] Bertelsmann Stiftung, BTI 2018 Country Report — Taiwan. Gütersloh: Bertelsmann Stiftung, 2018[13] Bertelsmann Stiftung, BTI 2018 Country Report — Nicaragua. Gütersloh: Bertelsmann Stiftung, 2018.[14] Academy of Management Journal, Vol. 59, No. 2, 534–544. Online: http://dx.doi.org/10.5465/amj.2016.5001, 2016.[15] Springer, Po-Keung Ip, Corporate Social Responsibility and Crony Capitalism in Taiwan, 2007[16] http://cgc.twse.com.tw/frontEN/responsibility, accessed on April 2018[17] https://www.elnuevodiario.com.ni/economia/385917-responsabilidad-social-nicaragua/, accessed on April 2018[18] Fourth Sector Network, The Emerging Fourth Sector, Aspen Institute, Washington.86http://www.boardsource.org/blf/downloads/HeeradSabeti-TheEmergingForthSector.pdf, 2009.[19] Berger, Gabriel. Las Empresas del Futuro. El Cronista, 2014.[20] Alter, K., Social Enterprise Typology, Virtue Ventures LLC, Seattle, Noviembre 27.http://www.virtueventures.com/setypology, 2017.[21] Bugg-Levine, A., Kogut, B. and Kulatilaka, N., A New Approach to Funding SocialEnterprises, Harvard Business Review, 2012[22] André, R., 2012, Assessing the Accountability of the Benefit Corporation: Will This New Gray Sector Organization Enhance Corporate Social Responsibility?, Journal of Business Ethics No. 110, 2012[23] Hiller, J.S. The Benefit Corporation and Corporate Social Responsibility, Journal of Business Ethics, 2012[24] B Lab, http://www.bcorporation.net/, accessed on April 2018[25] Abramovay, Ricardo; Correa, María Emilia; Gática, Sebastián; Van Hoof, Berhaurdus. «Nuevas Empresas, Nuevas Economías: Empresas B en Sur América. FOMIN, 2013.[26] Tapia, C., & Zegers, P. Análisis descriptivo de las Empresas B en Chile, July 2014.[27] Coen Gilbert, J. My Corporation. Online: http://blog.mycorporation.com/2013/09/b-corp-experts-weigh-in-jay-coen-gilbert/, September 201387[28] Chen, X., & Kelly, T. F. B-Corps—A Growing Form of Social Enterprise: Tracing Their Progress and Assessing Their Performance. Journal of Leadership & Organizational Studies, 2015.[29] B Lab, https://bimpactassessment.net/, accessed on April 2018[30] http://www.socialvalueuk.org/app/uploads/2016/03/GIIRS%20and%20SROI%20(2).pdf, accessed May 2018. zh_TW dc.identifier.doi (DOI) 10.6814/THE.NCCU.IMBA.028.2018.F08 -
