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題名 以共享價值角度探討企業競爭優勢之創造
Create new competitive advantage from the perspective of creating shared value作者 林于晴
Lin, Yu Ching貢獻者 管康彥
林于晴
Lin, Yu Ching關鍵詞 企業社會責任
共享價值
競爭優勢
味之素
優衣庫日期 2018 上傳時間 1-Oct-2018 12:22:08 (UTC+8) 摘要 隨著資本主義與全球化演進,企業經營與員工、環境、所在社區及整體社會的關係日益緊密,「企業社會責任(Corporate Social Responsibility, CSR)」逐漸受到重視與認同。反觀台灣企業開始重視企業社會責任起因於:代工製造業面對全球化競爭,面對國外品牌大廠的要求,加上近年食品安全、工安與環境保護問題,主管機關為喚起企業對社會責任的重視,金融監督管理委員會自2008年開始訂定企業社會責任揭露之規範,使得台灣的企業不論是主動會被動皆需正視「企業社會責任」的落實。因此有別於許多歐、美、日企業,目前台灣多數企業對CSR的心態,依舊抱持「跟真法令規定的最低限度走」的心態,企業主與底下的員工對其的觀念理解薄弱,很少願意主動投資與努力,甚至存在許多迷思:企業捐贈從事慈善就是做CSR、或者認為只是公關部門的工作,只是徒增額外支出,對企業沒有什麼實質幫助。此外也有企業把其作為宣傳自己的公關、廣告工具,如此作法不僅無法達到目的,反而會讓外界懷疑有「洗白或洗綠」的動機。有鑑於此台灣企業必須改變「CSR是企業負擔」的想法,重新以「共享價值(Creating Shared Value, CSV)」的思維落實戰略型企業社會責任,才可在競爭激烈的全球市場,創造比削減成本、品質進步更持久的競爭優勢。\n本研究探討CSR觀念如何演進至CSV思維,並以味之素和優衣庫為個案檢視其企業策略與CSV的結合與落實,並萃取其中管理啟示,歸納出建議作為台灣企業實踐共享價值思維之參考。企業將可透過「實踐共享價值思維創造價值鏈、社會與企業共贏」、「鏈結各方利害關係人,創造共享價值的影響力」、「強化員工訓練、晉升與福利制度,穩固共享價值基礎」來創造與維持企業的競爭優勢。 參考文獻 英文文獻\nAjinomoto Group Sustainability Data Book 2016擷取自https://www.ajinomoto.com/en/activity/csr/download/\nAjinomoto Group Sustainability Report 2015 擷取自https://www.ajinomoto.com/en/activity/csr/download/\nAjinomoto Group Integrated Report 2017 擷取自 https://www.ajinomoto.com/en/aboutus/integrated_report/?scid=av_ot_pc_comeheadbp_activity_integrated_report\nAjinomoto Group Sustainability Data Book 2017 擷取自https://www.ajinomoto.com/en/activity/csr/download/\nBhaduri S.N., Selarka E. (2016) Corporate Social Responsibility Around the World—An Overview of Theoretical Framework, and Evolution. In: Corporate Governance and Corporate Social Responsibility of Indian Companies. CSR, Sustainability, Ethics & Governance. Springer, Singapore\nCowe, R. (2000). The rise of the virtuous company. New Statesman, 13(630), pp.3-4\nCommission of the European Communities. (2001). Promoting a European Framework for Corporate Social Responsibilities, COM (2001) 366 final, Brussels.\nCohen, E. (2010). CSR for HR: A Necessary Partnership for Advancing Responsible Business Practices, Greenleaf Publishing in association with GSE Research\nDodd, E. (1932). For Whom Are Corporate Managers Trustees? Harvard Law Review. 45(7), pp. 1145-1163\nDavis, Keith. (1960). Can Business Afford to Ignore Social Responsibilities? California Management Review. 2, pp.70-76.\n\nBornstein, D. (1995). The Barefoot Bank With Cheek. The Atlantic. 擷取自https://www.theatlantic.com/magazine/archive/1995/12/the-barefoot-bank-with-cheek/305324/\nEpstein EM (1987) The corporate social policy process: beyond business ethics, corporate social responsibility, and corporate social responsiveness. Calif Manage Rev 29:99–114\nFriedman, M. (1962). Capitalism and freedom. pp.102-133\nFAST RETAILING Annual Reports FY2017 擷取自http://www.fastretailing.com/eng/ir/library/annual.html\nGeoffrey P. Lantos (2001). The Boundaries of Strategic Corporate Social Responsibility\nHopfenbeck, W. (1993). The green management revolution lessons in environmental excellence. New York, NY: Prentice-Hall.\nHopkins, M. (2003). The Planetary Bargain – CSR Matters. Earthscan: London.\nInternational Organization for Standardization strategic advisory group on corporate social responsibility, preliminary working definition of organizational social responsibility, ISO/TMB AGCSR N4, 2002.\n\nJohnson, H L., (1971), Business in Contemporary Society: Framework and Issues. Belmont, CA: Wadsworth\nJohn Mackey (2013). The Kind of Capitalist You Want to Be. Harvard Business Review. 擷取自https://www.hbrtaiwan.com/article_content_AR0002229.html\nLeeBurke, Jeanne M. Logsdon (1996). How corporate social responsibility pays off. Long Range Planning. 29(4), pp.495-502\nLavinia Valentina Stoica (2017). The Iron Law of Corporate Social Responsibility - Evolution and Debate. 擷取自https://www.thepeoplescientists.org/single-post/2017/01/22/The-Iron-Law-of-Corporate-Social-Responsibility---Evolution-and-Debate\nMcGuire, J.W. (1963).Business and society .New York:McGuire-Hill.\nManne, H., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute.\nMcWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibilities: Strategic implications. Journal of Management Studies, 43(1),1-18.\nPrakash, S., (1975) Dimensions of Corporate Social Performance: An Analytical Framework. California Management Review 17, pp.58-64\nPorter, M., & Kramer, M. (2002). The Competitive Advantage of Corporate Philanthropy. Harvard Business Review. 擷取自https://hbr.org/2002/12/the-competitive-advantage-of-corporate-philanthropy\nPorter, M., & Kramer, M. (2006). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review. 擷取自https://www.hbrtaiwan.com/article_content_AR0000095.html\nPorter, M., & Kramer, M. (2011). Creating Shared Value. Harvard Business Review. 擷取自 https://www.hbrtaiwan.com/article_content_AR0001609.html\nPorter, M., Hills, G., Pftzer, M., Patscheke, S., Hawkins, E. (2012). Measuring Shared Value-How to Unlock Value by Linking Social and Business Results. FSG.\nPwC Global (2017). SDG Reporting Challenge 2017 Exploring business communication on the global goals. 擷取自 https://www.pwc.com/gx/en/services/sustainability/sustainable-development-goals/sdg-reporting-challenge-2017.html\nTodd, W. (1976). The Glasgow Edition of the Works and Correspondence of Adam Smith, Vol. 2: An Inquiry into the Nature and Causes of the Wealth of Nations, Vol. 2\nUnited Nations ESCAP (2013). From Corporate Social Responsibility to Corporate Sustainability: Moving the Agenda Forward in Asia and the Pacific, Studies in Trade and Investment. 77(2), pp.9-13\nWorld Business Council for Sustainable Development. (1999). Corporate Social Responsibility: Meeting Changing Expectations. World Business Council for Sustainable Development: Geneva.\nWorld Business Council for Sustainable Development. (2000). Corporate Social Responsibility: Making Good Business Sense. World Business Council for Sustainable Development: Geneva.\nWilliam B. Werther, Jr., David Chandler (2005). Corporate Social Opportunity!: 7 Steps to Make Corporate Social Responsibility Work For Your Business.\nWolfe, D., Sisodia, R., Sheth, J. (2007). Firms of Endearment: How World-Class Companies Profit from Passion and Purpose. Wharton School Publishing\n\n中文文獻\nCSRone永續報告平台(2017年3月24日)。2017 第三屆台灣永續現況與趨勢分析發表會揭示 12 項關鍵發現。2018年7月6日擷取自http://www.syschool.nccu.edu.tw/uploads/bulletin_file/file/58f70a341d41c80f670023ae/_CSRone永續報告平台_新聞稿_2017第三屆台灣永續現況與趨勢分析發表會揭示12項關鍵發現.pdf\nFAST RETAILING Sustainability Report 2017 擷取自http://www.fastretailing.com/eng/sustainability/report/past.html\nFAST RETAILING 可持續發展報告2018 擷取自http://www.fastretailing.com/eng/sustainability/report/\nFAST RETAILING CSR Report 2009 擷取自http://www.fastretailing.com/eng/sustainability/report/past.html\nImpact Hub Taipei(2016年4月12日)。SDGs 專欄/世界正在翻轉!認識聯合國永續發展目標。公益交流站。2018年7月6日擷取自http://npost.tw/archives/24078\n王美珍(2011)。UNIQLO專注材質, 開發高機能未來服飾,2011年11月號,《遠見雜誌》,2018年7月6日擷取自https://www.gvm.com.tw/article.html?id=16010\n吳清山(2018年)。教育名詞--企業社會責任。教育資料與研究,2014年8月號第114期。\n林建瑋(2015年5月12日)。只是捐款做公益?朱竹元:破除CSR迷思,中華徵信所。2018年7月6日 擷取自https://www.pwc.tw/zh/news/media/media-20150512.html\n洪懿妍(2014)。力甩黑色企業批評,UNIQLO育才大轉型,Cheers雜誌170期。2017年7月6日擷取自\nhttp://www.cheers.com.tw/article/article.action?id=5062325\n翁望回(1987)。企業正當性之實證研究:社會責任的觀點。國立政治大學企業管理研究所博士論文。\n財團法人台灣尤努斯基金會、M.F.M 阿米爾‧卡許魯(2017),營造幸福力:社會型企業經營指南。台北市:引號文創工作室出版。\n康廷嶽(2017年12月4日)。台灣已踏出實現永續發展目標的第一步。台灣經濟研究院。2018年7月6日擷取自http://www.tier.org.tw/comment/pec5010.aspx?GUID=9cf9c1e9-e161-4309-a7e7-572ea61d497e\n張芙蓉(2018年3月27日)。專家傳真-快時尚疲軟?ZARA、H&M、Uniqlo力求突破,工商時報,2018年7月6日,擷取自http://www.chinatimes.com/newspapers/20180327000248-260202\n黃正忠(2014年6月)。CSR及企業永續治理的商業意義,證券櫃檯企業社會責任短訊103年6月號,pp.45-47。\n黃正忠(2014年8月)。CSR商業價值與實踐的六道解碼,綠機會通訊37期,pp.5-10。\n楊雅智(2015年1月16日)。淺談企業社會責任之國際發展趨勢與國內推動現況,證券暨期貨月刊 33 卷 1 期,pp.5-15。\n鄭志凱(2013年)。反省資本主義的三個思潮,獨立評論@天下,2018年7月6日,擷取自https://opinion.cw.com.tw/blog/profile/60/article/535\n穆罕默德.尤努斯著;曾育慧譯(2007),窮人的銀行家:尤努斯打造無貧世界。台北市:聯經出版。\n網站部分\n台灣證券交易所公司治理中心:http://cgc.twse.com.tw/front/responsibility,取用日期:2018年7 月6日\n味之素集團官方網站:https://www.ajinomoto.com/en/activity/?scid=av_ot_pc_comehead_activity\n迅銷集團官方網站: http://www.fastretailing.com/eng/sustainability/ 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
105363017資料來源 http://thesis.lib.nccu.edu.tw/record/#G1053630172 資料類型 thesis dc.contributor.advisor 管康彥 zh_TW dc.contributor.author (Authors) 林于晴 zh_TW dc.contributor.author (Authors) Lin, Yu Ching en_US dc.creator (作者) 林于晴 zh_TW dc.creator (作者) Lin, Yu Ching en_US dc.date (日期) 2018 en_US dc.date.accessioned 1-Oct-2018 12:22:08 (UTC+8) - dc.date.available 1-Oct-2018 12:22:08 (UTC+8) - dc.date.issued (上傳時間) 1-Oct-2018 12:22:08 (UTC+8) - dc.identifier (Other Identifiers) G1053630172 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=138286 - 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) 105363017 zh_TW dc.description.abstract (摘要) 隨著資本主義與全球化演進,企業經營與員工、環境、所在社區及整體社會的關係日益緊密,「企業社會責任(Corporate Social Responsibility, CSR)」逐漸受到重視與認同。反觀台灣企業開始重視企業社會責任起因於:代工製造業面對全球化競爭,面對國外品牌大廠的要求,加上近年食品安全、工安與環境保護問題,主管機關為喚起企業對社會責任的重視,金融監督管理委員會自2008年開始訂定企業社會責任揭露之規範,使得台灣的企業不論是主動會被動皆需正視「企業社會責任」的落實。因此有別於許多歐、美、日企業,目前台灣多數企業對CSR的心態,依舊抱持「跟真法令規定的最低限度走」的心態,企業主與底下的員工對其的觀念理解薄弱,很少願意主動投資與努力,甚至存在許多迷思:企業捐贈從事慈善就是做CSR、或者認為只是公關部門的工作,只是徒增額外支出,對企業沒有什麼實質幫助。此外也有企業把其作為宣傳自己的公關、廣告工具,如此作法不僅無法達到目的,反而會讓外界懷疑有「洗白或洗綠」的動機。有鑑於此台灣企業必須改變「CSR是企業負擔」的想法,重新以「共享價值(Creating Shared Value, CSV)」的思維落實戰略型企業社會責任,才可在競爭激烈的全球市場,創造比削減成本、品質進步更持久的競爭優勢。\n本研究探討CSR觀念如何演進至CSV思維,並以味之素和優衣庫為個案檢視其企業策略與CSV的結合與落實,並萃取其中管理啟示,歸納出建議作為台灣企業實踐共享價值思維之參考。企業將可透過「實踐共享價值思維創造價值鏈、社會與企業共贏」、「鏈結各方利害關係人,創造共享價值的影響力」、「強化員工訓練、晉升與福利制度,穩固共享價值基礎」來創造與維持企業的競爭優勢。 zh_TW dc.description.tableofcontents 第一章 緒論 3\n第一節 研究背景與動機3\n第二節 研究目的與問題6\n第三節 研究方法與對象7\n第四節 研究限制11\n第二章 文獻探討 12\n第一節 企業社會責任的觀念演進12\n第二節 自覺資本主義的發展與歷程19\n第三節 共享價值的定義及創造與衡量23\n第四節 策略性企業社會責任的定義與制定流程31\n第五節 企業社會責任CSR、創造共享價值CSV、自覺資本主義CC、策略性企業社會責任SCSR之比較45\n第三章 個案背景與探討 味之素 47\n第一節 經營概況47\n第二節 企業願景與共享價值策略佈局48\n第四章 個案背景與探討 優衣庫69\n第一節 經營概況69\n第二節 企業願景與企業社會責任策略佈局70\n第五章 結論與建議 87\n第一節 研究結論87\n第二節 管理意涵93\n第三節 後續研究建議95\n\n參考文獻96 zh_TW dc.format.extent 4460459 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1053630172 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 共享價值 zh_TW dc.subject (關鍵詞) 競爭優勢 zh_TW dc.subject (關鍵詞) 味之素 zh_TW dc.subject (關鍵詞) 優衣庫 zh_TW dc.title (題名) 以共享價值角度探討企業競爭優勢之創造 zh_TW dc.title (題名) Create new competitive advantage from the perspective of creating shared value en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 英文文獻\nAjinomoto Group Sustainability Data Book 2016擷取自https://www.ajinomoto.com/en/activity/csr/download/\nAjinomoto Group Sustainability Report 2015 擷取自https://www.ajinomoto.com/en/activity/csr/download/\nAjinomoto Group Integrated Report 2017 擷取自 https://www.ajinomoto.com/en/aboutus/integrated_report/?scid=av_ot_pc_comeheadbp_activity_integrated_report\nAjinomoto Group Sustainability Data Book 2017 擷取自https://www.ajinomoto.com/en/activity/csr/download/\nBhaduri S.N., Selarka E. (2016) Corporate Social Responsibility Around the World—An Overview of Theoretical Framework, and Evolution. In: Corporate Governance and Corporate Social Responsibility of Indian Companies. CSR, Sustainability, Ethics & Governance. Springer, Singapore\nCowe, R. (2000). The rise of the virtuous company. New Statesman, 13(630), pp.3-4\nCommission of the European Communities. (2001). Promoting a European Framework for Corporate Social Responsibilities, COM (2001) 366 final, Brussels.\nCohen, E. (2010). CSR for HR: A Necessary Partnership for Advancing Responsible Business Practices, Greenleaf Publishing in association with GSE Research\nDodd, E. (1932). For Whom Are Corporate Managers Trustees? Harvard Law Review. 45(7), pp. 1145-1163\nDavis, Keith. (1960). Can Business Afford to Ignore Social Responsibilities? California Management Review. 2, pp.70-76.\n\nBornstein, D. (1995). The Barefoot Bank With Cheek. The Atlantic. 擷取自https://www.theatlantic.com/magazine/archive/1995/12/the-barefoot-bank-with-cheek/305324/\nEpstein EM (1987) The corporate social policy process: beyond business ethics, corporate social responsibility, and corporate social responsiveness. Calif Manage Rev 29:99–114\nFriedman, M. (1962). Capitalism and freedom. pp.102-133\nFAST RETAILING Annual Reports FY2017 擷取自http://www.fastretailing.com/eng/ir/library/annual.html\nGeoffrey P. Lantos (2001). The Boundaries of Strategic Corporate Social Responsibility\nHopfenbeck, W. (1993). The green management revolution lessons in environmental excellence. New York, NY: Prentice-Hall.\nHopkins, M. (2003). The Planetary Bargain – CSR Matters. Earthscan: London.\nInternational Organization for Standardization strategic advisory group on corporate social responsibility, preliminary working definition of organizational social responsibility, ISO/TMB AGCSR N4, 2002.\n\nJohnson, H L., (1971), Business in Contemporary Society: Framework and Issues. Belmont, CA: Wadsworth\nJohn Mackey (2013). The Kind of Capitalist You Want to Be. Harvard Business Review. 擷取自https://www.hbrtaiwan.com/article_content_AR0002229.html\nLeeBurke, Jeanne M. Logsdon (1996). How corporate social responsibility pays off. Long Range Planning. 29(4), pp.495-502\nLavinia Valentina Stoica (2017). The Iron Law of Corporate Social Responsibility - Evolution and Debate. 擷取自https://www.thepeoplescientists.org/single-post/2017/01/22/The-Iron-Law-of-Corporate-Social-Responsibility---Evolution-and-Debate\nMcGuire, J.W. (1963).Business and society .New York:McGuire-Hill.\nManne, H., & Wallich, H. C. (1972). The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute.\nMcWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibilities: Strategic implications. Journal of Management Studies, 43(1),1-18.\nPrakash, S., (1975) Dimensions of Corporate Social Performance: An Analytical Framework. California Management Review 17, pp.58-64\nPorter, M., & Kramer, M. (2002). The Competitive Advantage of Corporate Philanthropy. Harvard Business Review. 擷取自https://hbr.org/2002/12/the-competitive-advantage-of-corporate-philanthropy\nPorter, M., & Kramer, M. (2006). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review. 擷取自https://www.hbrtaiwan.com/article_content_AR0000095.html\nPorter, M., & Kramer, M. (2011). Creating Shared Value. Harvard Business Review. 擷取自 https://www.hbrtaiwan.com/article_content_AR0001609.html\nPorter, M., Hills, G., Pftzer, M., Patscheke, S., Hawkins, E. (2012). Measuring Shared Value-How to Unlock Value by Linking Social and Business Results. FSG.\nPwC Global (2017). SDG Reporting Challenge 2017 Exploring business communication on the global goals. 擷取自 https://www.pwc.com/gx/en/services/sustainability/sustainable-development-goals/sdg-reporting-challenge-2017.html\nTodd, W. (1976). The Glasgow Edition of the Works and Correspondence of Adam Smith, Vol. 2: An Inquiry into the Nature and Causes of the Wealth of Nations, Vol. 2\nUnited Nations ESCAP (2013). From Corporate Social Responsibility to Corporate Sustainability: Moving the Agenda Forward in Asia and the Pacific, Studies in Trade and Investment. 77(2), pp.9-13\nWorld Business Council for Sustainable Development. (1999). Corporate Social Responsibility: Meeting Changing Expectations. World Business Council for Sustainable Development: Geneva.\nWorld Business Council for Sustainable Development. (2000). Corporate Social Responsibility: Making Good Business Sense. World Business Council for Sustainable Development: Geneva.\nWilliam B. Werther, Jr., David Chandler (2005). Corporate Social Opportunity!: 7 Steps to Make Corporate Social Responsibility Work For Your Business.\nWolfe, D., Sisodia, R., Sheth, J. (2007). Firms of Endearment: How World-Class Companies Profit from Passion and Purpose. 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