1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 跨國企業在台灣實行企業社會責任之探討--以醫藥產業為例
Exploring the CSR practices of Leading MNCs` subsidiaries in Taiwan -- Insights from pharmaceutical industry
作者 鍾宜玲
Chung, Yi Ling
貢獻者 黃秉德
Huang, Ping Der
鍾宜玲
Chung, Yi Ling
關鍵詞 企業社會責任
跨國企業
醫藥產業
競爭優勢
策略型企業社會責任
Corporate social responsibility (CSR)
Health care industry
Multinational corporations(MNC)
Competitive advantages
Strategic CSR
日期 2011
上傳時間 12-Apr-2012 14:00:19 (UTC+8)
摘要 在「全球化」的浪潮席捲之下，讓跨國企業的「企業社會責任」議題，成為當今企業管理不容忽視的焦點。 醫藥產業在全球經濟體中扮演的角色，是研發和生產創新的產品，來拯救人類的生命和促進健康。 而身為一個企業組織，也同時擔負有創造利潤的責任。 然而大眾卻經常質疑這些企業過度哄抬產品價格，並認為人人都有權利無限制的獲得醫藥資源。 醫藥企業必須面對強大的壓力以及高度複雜的利害關係人，特別是跨國公司，負擔更是沉重。 就如同其他產業一樣，「企業社會責任」的議題對醫藥企業能否具有競爭力和永續經營而言，也愈來愈重要。
      近年來，許多的研究指出「企業社會責任」的策略和競爭優勢有關，而且必須整合至企業的核心事業，才能確保永續的成功。 許多跨國藥廠他們的營業績效表現亮眼，而且在台灣已經耕耘超過十年了，因此，本研究首度嚐試去檢視在台的領先跨國醫藥企業，他們的CSR動機、決策過程和CSR作為表現，以及其經理人對CSR的管理思維。 本研究的目的是希望能學習跨國領先藥廠在台灣的經驗，並鼓勵「策略型CSR」的作為以及企業與社會的「共享價值」。 我們使用「多重個案分析法」，利用問卷、次級資料的分析和深入訪談來研究十家個案公司。
      所有的受訪經理人都表示他們是依據企業總部的指導綱領，而自行決定在台灣執行的CSR的活動。 研究結果發現，絕大多數的個案公司，因為在台灣只是一個業務功能的角色，資源和能力都有限，所以多關注在客戶關係的議題上，並多半執行「回應式CSR」而非「策略型CSR」。 此外，我們也發現其CSR策略和企業的屬性、社會責任觀點及領導有關。 這些經理人並承認他們沒有系統性的方法來評估CSR表現和影響。 他們主要追求的是企業的聲譽，而面對的最大挑戰是，如何透過CSR來發展企業競爭優勢。 本研究並舉出幾個成功案例，鼓勵策略型思考以及將社會觀點融入商業策略的核心架構中。
Under the sweep of globalization, the corporate social responsibility (CSR) of multinational corporations (MNCs) has now become a focus that cannot be ignored in business management. The health care industry’s role in the global economy is to research, develop and manufacture innovative products to save people’s lives and improve health. At the same time, as corporations, they have a duty to increase profits. However, the industry is often challenged for its overcharge of the products and there should be unlimited access to medicines. The health care companies face a great pressure and a highly complex stakeholder universe especially for multinational companies. As in many industries, corporate social responsibility becomes increasingly critical to competitive success and sustainability of multinational health care companies.
      Recent studies point out that CSR strategies are associated with competitive advantages and should integrate CSR into the core business to lead to sustainable success. Many Multinational pharmaceutical companies are doing very good business and have been operating in Taiwan for over 10 years. Therefore, we attempt to gain a better understanding of the factors that influence the CSR involvement of MNCs’ subsidiaries and the aspects of their strategies as well as the managerial insight of the managers dealing with CSR from leading health care companies. The aim of this study is to encourage strategic CSR and shared value of business and society and to learn the experiences from multinational pharmaceutical companies in Taiwan. The analysis is based on a multiple case study that includes surveys coupled with careful review of relevant documents and web sites and in-depth interviews with managers from 10 case companies.
      All the managers interviewed mentioned that CSR activities are implemented at the local level within the framework of global guidance. The findings indicate that most of the subsidiaries focus on customer relations and are doing 「responsive CSR」 rather than 「strategic CSR」because of their sales-oriented function and limited resources and skills. We also found that their CSR strategies depend on the characters of the companies, CSR views and the leadership. All the managers admitted having no systematic way of measuring the outputs, tangible impacts or functionality of their CSR interventions. The key benefit they want to gain is the company reputation and the major challenge for the managers is to develop competitive advantages through CSR. Success stories are provided to encourage strategic thinking and the integration of social perspective into the core frameworks of value chain and competitive context.
"致 謝 II
     摘 要 III
     Abstract IV
     目錄 VI
     圖目錄 VIII
     表目錄 IX
     第一章 緒論 1
     第一節 研究背景與動機 1
     第二節 研究目的 4
     第二章 相關文獻探討 6
     第一節 企業社會責任的進展 6
     第二節 企業社會責任範疇及分析架構 9
     貳、 全球永續發展報告書協會第三代綱領( GRI, G3) 10
     參、 台灣一般性企業社會責任的關注議題 11
     肆、 本研究所使用之企業社會責任評估框架 12
     第三節 跨國企業之企業社會責任管理與決策 14
     壹、 全球整合與在地化策略 14
     貳、 跨國企業的CSR決策因素 17
     第四節 企業社會責任的執行動機與目的 21
     第五節 企業社會責任之回應模式與策略作為 26
     第三章 研究方法與設計 35
     第一節 研究範圍與對象 35
     第二節 資料蒐集 36
     壹、 問卷 37
     貳、 深度訪談 37
     第三節 研究流程 39
     第四節 醫藥產業特性 40
     第五節 國際及台灣生技醫藥產業現況 43
     第六節 醫藥產業對社會和環境的重要影響 45
     第四章 研究發現 47
     第一節 個案公司企業總部之CSR關注議題 47
     貳、 千禧年發展目標 48
     參、 個案公司企業總部關注之議題 49
     第二節 台灣子公司CSR的執行現況 51
     貳、 執行企業社會責任的動機 53
     參、 CSR執行的內容和績效 56
     第三節 個案公司之CSR策略管理與挑戰 59
     第四節 個案公司的行為表現與成功案例 64
     第五章 結論與建議 73
     第一節 研究結果與討論 73
     第二節 研究建議 79
     第三節 管理意涵 86
     第四節 研究限制與後續研究建議 87
     參考文獻 89
     附錄一 ：研究問卷 96
     附錄 二：訪談大綱 106
     附錄 三: 個案公司簡介 107
     附錄 四：企業總部之CSR專注議題及活動 126
參考文獻 1. Abrams, F.K. :1951, “Management’s responsibilities in a complex world.”, Harvard Business Review, XXIX, 29-34.
2. Achrol, R. and Kotler, P. :1999, “Marketing in Network Economy”, Journal of Marketing,63,Special issue, 146-63
3. Amir, O. and Ariely, D. :2007, “Decisions by rules: the case of unwillingness to pay for beneficial delays”, Journal of Marketing Research, 44(1), 142-152.
4. Andrews, K. :1987, “The concept of corporate strategy”, Homewood: McGraw-Hill
5. Andrews, K.: 1987, “The concept of corporate strategy”, Homewood: McGraw-Hill.
6. Bansal, P. :2005, “Evolving sustainability: A longitudinal study of corporate sustainable development”, Strategic Management Journal, 26,197-218.
7. Barney, J. :1991, “Firm resources and sustained competitive advantage”, Journal of Management, 17(1), 99-120.
8. Berger, L. E., Cunningham, P. and Drumwright, M. E. :2007, “Mainstreaming corporate social responsibility: Developing markets for virtue”, California Management Review, 49,132-157.
9. Bouquet, C. and Birkinshaw J. :2008, “Weight versus voice: How foreign subsidiaries gain attention from corporate headquarters”, Academy of Management Journal, 51(3), 577-601
10. Bronn, P.:2001, “Corporate Mission as a driver of Corporate social responsibility”, paper presented at the International Seminar on Political Consumerism, Stockholm.
11. Bronn, P.:2002, “Corporate social responsibility and Management behavior: Actions speak louder than words”, paper presented at the 6th International Conference on Corporate Reputation, Boston, MA, USA.
16. United Nation Global Compact: http://www.unglobalcompact.org/AboutTheGC/index.html
17. WBCSD: www.wbcsd.org
18. 天下雜誌http://issue.cw.com.tw/issue/2010csr/intro1.jsp
19. 財團法人企業永續發展協會http://www.bcsd.org.tw
12. Burke, L. and J.M. Logsdon :1996, “How corporate social responsibility pays off”, Long range planning, 29, 495-502
13. Carriga, E. and D. Mele :2004, “Corporate social responsibility theories :Mapping the territory”, Journal of business ethics 53,51-71
14. Carroll, A. B. :1979, “A three-dimensional conceptual model of corporate performance”, Academy of Management Review, 4(4),497-505
15. Carroll, A. B. :1991, ”The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders”, Business Horizons, 34, 39-48.
16. Carroll, A. B.: 1999, “Corporate social responsibility: Evolution of a definitional construct”, Business &Society,38, 268-295
17. Carroll, A.B. and K.M. Shabana :2010, ”The business case for corporate social responsibility:A review of concepts, research and practice”, International Journal of Management Reviews, 86-105
18. Christmann, P. :2004, “Multinational companies and the natural environment: determinants of global environmental policy standardization” Academy of Manaagement Journal, 47, 747-760
19. Cruz, L. B. and D. M. Boehe :2010, “How do leading retail MNCs leverage CSR globally? Insights from Brazil”, Journal of Business Ethics, 91, 243-263
20. Cruz, L.B. et al. :2010, “The influence of Transverse CSR structure on headquarters/subsidiary Integration”, Brazilian Administration Review, July/Sep., 310-324
21. Davis, K. :1973, “The case for and against business assumption of social responsibility”, Academy of Management Journal,16,312.
22. Davis, K. and Blomstrom, R.L. :1975, Business and society: Environment and responsibility. 3rd edition. New York: McGraw-Hill
23. Eisenhardt, K. M. :1989, “Building theory from case studies research”, Academy of management Review 14(4), 532-550
24. Elkington, J. :1997, Canibal with Forks: The triple bottom line of 21th century business, Oxford: Capstone Publishing.
25. Elkington, J. :2006, “Governance for sustainability”, Corporate Governance 14(6), 522-529
26. Freeman, R.E. :1984 “Strategic management: A stakeholder perspectives”, Englewood Cliffs, NJ: Prentice Hall
27. Friedman, M. :1970, “The social responsibility of business is to increase its profits”, New York Times Magazine, Sep.,13
28. Gephart, R. :2004, “Qualitative research and the Academy of Management Journal”, Academy of Management Journal 47(4), 454-462
29. Gjolberg, M. :2009, “The origin of corporate social responsibility: Global forces or national legacies?”, Social Economic Review, 7:605-637
30. Hillman, A. and M. Hitt :1999, “Corporate social responsibility formulation: A model of approach participation and strategy decisions”, Academy of Management Review, 24(4), 825-842
31. Husted, B. and D. Allen: 2006, “Corporate Social Responsibility in the Multinational Enterprise: Strategic and Institutional Approaches”, Journal of International Business Studies 37(6), 838-849
32. Husted, B. W. and Salazar, J. de J.: 2006, “Taking Friedman seriously: Maximizing profits and social responsibility”, Journal of Management Studies 43(1), 75-91
33. Jain, A. and D. Nigh :1989, “Politics and the international lending decisions of banks”, Journal of International Business Studies, 20(2), 349-359
34. Jamali, D.: 2008, “A stakeholder approach to corporate social responsibility : A fresh perspective into theory and practice”, Journal of Business Ethics, 82(1), 213-231
35. Jamali, D.: 2010, “The CSR of MNC Subsidiaries in Developing Countries: Global, Local, Substantive or Diluted?”, Journal of Business Ethics, Sep.
36. Juscius, V. and Snieska, V.:2008, “Influence of Corporate social responsibility on competitive abilities of corporations”, Engineering Economics, 3(58), 34-44
37. Kotler,P., H. Kartajaya and I. Setiawan :2010, Marketing 3.0, New Jersey :John Wiley & Sons, Inc.
38. Kouzes, J. and Posner, B. :2003, “Leadership Challenge, 3rd ed.”, San Francisco: Wiley
39. Kurucz, E., Colbert, B. and Wheeler, D. : 2008, The business case for social responsibility. The Oxford Handbook of Corporate social responsibility. Oxford: Oxford University Press, pp83-112.
40. Lee, M. and J. Kohler :2010, “Benchmarking and Transparency: Incentives for the pharmaceutical industry’s corporate social responsibility”, Journal of Business Ethics, 95, 641-658
41. Lindgreen, A. et al. :2009, “Purchasing and marketing of social and environmental sustainability for high-tech medical equipment”, Journal of Business Ethics, 85, 445-462
42. Logsdon, J.M. and K. Yuthas :1997, “Corporate Social Performance, Stakeholder orientation, and Organizational moral development”, Journal of Business Ethics,16,1213-1226.
43. Maon, F. et al. : 2009, “Designing and implementing corporate social responsibility: An integrative framework grounded in theory and practice”, Journal of Business Ethics, 87, 71-89
44. Markides, C. :1999, “A dynamic view of strategy”, Sloan management review, 40(3), 55-63
45. Mattern, D. and J. Moon: 2008, “Implicit and Explicit CSR: A conceptual framework for a comparative understanding of corporate social responsibility”, The Academy of Management Review 33(2), 404-424.
46. Mijatovic, I.S. and D. Stokic:2010, “The Influence of internal and external codes on CSR practice: The case of companies operating in Serbia”, Journal of Business Ethics, 94, 533-552
47. Moon, J. :2007, ”The contribution of corporate social responsibility to sustainable development”, Sustainable Development,15,296-306
48. Mostovicz, E.I., Kakabadse, N. and Kakabadse, A.P. :2008, “Janusian mapping: a mechanism of interpretation”, Systematic Practice and Action Research, 21(3), 211-225.
49. Mostovicz, E.I., Kakabadse, N. and Kakabadse, A.P. :2009, “CSR: the role of leadership in driving ethical outcomes”, Corporate governance,9(4), 448-460.
50. Muller, A.: 2006, “global Versus Local CSR Strategies”, European management Journal 24(2-3), 189-198
51. O’Higgins, H. :2003, “Global strategies: Contradictions and consequences”, Corporate Governance, 3(3), 52-66
52. Patton, M. :2002, Qualitative research & evaluation methods, 3rd edition, London: Sage publications.
53. Pedersen, E.R. and P. Neergaard : 2009, “What matters to managers? The whats, whys, and hows of corporate social responsibility in a multinational corporation”, [ available at http://www.emeraldinsight.com/0025-1747.htm]
54. Pfeffer, J. and G. Salancik : 1978, The external control of organizations: A resource dependence perspective, New York: Harper and Row.
55. Porter, M. :1980, Competitive Strategy, New York: The Free Press.
56. Porter, M. E. :1990, The competitive advantage of Nations. London: Macmillan.
57. Porter, M.E. and M.R. Kramer :2002, “The competitive advantage of corporate philanthropy”, Harvard business review, 80,56-69
58. Porter, M.E. and M.R. Kramer :2006, “Strategy & Society: the link between competitive advantage and corporate social responsibility”, Harvard business review, 84, 78-92
59. Porter, M.E. and M.R. Kramer :2011, “Creating shared value”, Harvard business review, January-February, 62-77.
60. Ritzer, G. :2003, “Rethinking Glocalization: Glocalization/ globalization and something/ nothing.”, Sociological Theory, 21(3), 193-209.
61. Schneider, J. L., Wilson, A. and M. Rosenbeck :2010, “Pharmaceutical companies and sustainability: an analysis of corporate reporting”, Benchmarking:An international Journal, 17(3), 421-434
62. Sethi, S. P. :1975, “Dimensions of corporate social performance: an analytical framework”, California Management Review, 17(3), 58-64.
63. Sones, M. and S. Grantham:2009, “Communicating CSR via pharmaceutical company web sites: Evaluating message frameworks for external and internal stakeholders”, Corporate Communications: An International Journal, 14(2), 144-157
64. Sousa, J.M. Filho et al. :2010, “Strategic corporate social responsibility management for competitive advantage”, Brazilian administration review, July/Sep.,294-309
65. Strike, V., Gao, J. and Bansal, P. :2006, “Being good while being bad: social responsibility and the international diversification of US firms”, Journal of International business studies, doi:10.1057/palgrave.jibs.8400226
66. Tan, J. and L. Wang :2011, “MNC Strategic Responses to Ethical pressure: An institutional logic perspective”, Journal of Business Ethics, 98,373-390
67. Van Tulder, R. and Kolk, A. :2001, “Multinationality and corporate ethics: Codes of conduct in the sporting goods industry”, Journal of International Business Studies, 32, 267-283.
68. Vilanova, M., Lozano, J. M. and D. Arenas : 2009, “Exploring the nature of the relationship between CSR and Competitiveness”, Journal of Business Ethics,87, 57-69
69. Vitezic, N. :2010, “A measurement system of corporate social responsibility in the pharmaceutical industry of the region”, International Journal of Management & Information Systems, 14(5), 57-67
70. Vogel, D.J. :2005, Is there a market for virtue? The business case for corporate social responsibility. California Management Review, 47,pp19-45.
71. Von Geibler, J. et al. :2006, “Accounting for the social dimension of sustainability: Experiences from the Biotechnology industry”, Business Strategy and the Environment,15, 334-346
72. Weber, M. :2008, “The business case for corporate social responsibility: A company-level measurement approach for CSR”, European Management Journal, 26, 247-261
73. Welford, R. :2004, “Corporate social responsibility in Europe and Asia”, Journal of Corporate Citizenship, Spring, 31-47
74. Wilson, Ian. :1975, What one company is doing about today’s demands on business. In George A. Steiner (Ed.), Changing business-society interrelationships. Los Angeles: Graduate School of Management, UCLA.
75. Windsor, D. :2006, “Corporate Social Responsibility: Three key approaches”, Journal of Management Studies, 43(1), 93-114.
76. Wood, D.J.:1991, “Corporate social performance revisited”, Academy of Management Review,16, 691-718
77. Yang, X. and C. Rivers :2009, “Antecedents of CSR practices in MNCs’ subsidiaries: A stakeholder and Institutional perspective”, 86,155-169
78. Yin, R. K. :2002, Case study research: Design and Methods (Sage Publications, Newbury Park, CA).
79. Zadek, S. :2000, “Doing good and doing well: making the business case for corporate citizenship”, Research report 1282-00-RR, New Yourk: The conference board.
80. Zadek, S.:2004, “The path to corporate responsibility”, Harvard business review, 82(Dec.), 125-133
81. Zadek, S. :2005, “Going to scale: aligning corporate responsibility to strategies for business and national competitiveness.”, Instituto Ethos Reflexoes, 6(14), 1-28.
82. Zadek, S.:2006, “ Responsible Competitiveness: Reshaping global markets through responsible business”, Corporate Governance: The International Journal of Effective Board Performance, 6(4), 334-348
參考網站：
1. Abbott: www.abbott.com http://www.abbott.com.tw/index.asp
2. Astrazeneca: www.astrazeneca.com www.astrazeneca.com.tw
3. Bayer: www.bayer.com www.bayer.com.tw
4. BMI(Business Monitor International): http://www.businessmonitor.com/
5. GRI: www.globalreporting.org
6. http://www.sanofi-aventis.com.tw/l/tw/zh/index.jsp
7. International organization of employers(2003) http://www.ioe-emp.org/fileadmin/user_upload/documents_pdf/papers/position_papers/english/pos_2003march_csr.pdf
8. Johnson and Johnson: www.jnj.com
9. Lilly: www.lilly.com www.lilly.com.tw
10. Merck: http://www.merck.de/en/index.html http://www.merck.tw/zh/index.html
11. Novartis: www.novartis.com http://www.novartis.com.tw/
12. OECD: www.oecd.org
13. Pfizer: www.pfizer.com http://www.pfizer.com.tw/
14. Sanofi-aventis: http://en.sanofi.com/group_sites/group_sites.asp
15. Sustainability : www.Sustainability.com/philosophy/triple-bottom/zbl-intro.asp
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
98932058
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098932058
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.advisor Huang, Ping Deren_US
dc.contributor.author (Authors) 鍾宜玲zh_TW
dc.contributor.author (Authors) Chung, Yi Lingen_US
dc.creator (作者) 鍾宜玲zh_TW
dc.creator (作者) Chung, Yi Lingen_US
dc.date (日期) 2011en_US
dc.date.accessioned 12-Apr-2012 14:00:19 (UTC+8)-
dc.date.available 12-Apr-2012 14:00:19 (UTC+8)-
dc.date.issued (上傳時間) 12-Apr-2012 14:00:19 (UTC+8)-
dc.identifier (Other Identifiers) G0098932058en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/52560-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 98932058zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 在「全球化」的浪潮席捲之下，讓跨國企業的「企業社會責任」議題，成為當今企業管理不容忽視的焦點。 醫藥產業在全球經濟體中扮演的角色，是研發和生產創新的產品，來拯救人類的生命和促進健康。 而身為一個企業組織，也同時擔負有創造利潤的責任。 然而大眾卻經常質疑這些企業過度哄抬產品價格，並認為人人都有權利無限制的獲得醫藥資源。 醫藥企業必須面對強大的壓力以及高度複雜的利害關係人，特別是跨國公司，負擔更是沉重。 就如同其他產業一樣，「企業社會責任」的議題對醫藥企業能否具有競爭力和永續經營而言，也愈來愈重要。
      近年來，許多的研究指出「企業社會責任」的策略和競爭優勢有關，而且必須整合至企業的核心事業，才能確保永續的成功。 許多跨國藥廠他們的營業績效表現亮眼，而且在台灣已經耕耘超過十年了，因此，本研究首度嚐試去檢視在台的領先跨國醫藥企業，他們的CSR動機、決策過程和CSR作為表現，以及其經理人對CSR的管理思維。 本研究的目的是希望能學習跨國領先藥廠在台灣的經驗，並鼓勵「策略型CSR」的作為以及企業與社會的「共享價值」。 我們使用「多重個案分析法」，利用問卷、次級資料的分析和深入訪談來研究十家個案公司。
      所有的受訪經理人都表示他們是依據企業總部的指導綱領，而自行決定在台灣執行的CSR的活動。 研究結果發現，絕大多數的個案公司，因為在台灣只是一個業務功能的角色，資源和能力都有限，所以多關注在客戶關係的議題上，並多半執行「回應式CSR」而非「策略型CSR」。 此外，我們也發現其CSR策略和企業的屬性、社會責任觀點及領導有關。 這些經理人並承認他們沒有系統性的方法來評估CSR表現和影響。 他們主要追求的是企業的聲譽，而面對的最大挑戰是，如何透過CSR來發展企業競爭優勢。 本研究並舉出幾個成功案例，鼓勵策略型思考以及將社會觀點融入商業策略的核心架構中。		zh_TW
dc.description.abstract (摘要) Under the sweep of globalization, the corporate social responsibility (CSR) of multinational corporations (MNCs) has now become a focus that cannot be ignored in business management. The health care industry’s role in the global economy is to research, develop and manufacture innovative products to save people’s lives and improve health. At the same time, as corporations, they have a duty to increase profits. However, the industry is often challenged for its overcharge of the products and there should be unlimited access to medicines. The health care companies face a great pressure and a highly complex stakeholder universe especially for multinational companies. As in many industries, corporate social responsibility becomes increasingly critical to competitive success and sustainability of multinational health care companies.
      Recent studies point out that CSR strategies are associated with competitive advantages and should integrate CSR into the core business to lead to sustainable success. Many Multinational pharmaceutical companies are doing very good business and have been operating in Taiwan for over 10 years. Therefore, we attempt to gain a better understanding of the factors that influence the CSR involvement of MNCs’ subsidiaries and the aspects of their strategies as well as the managerial insight of the managers dealing with CSR from leading health care companies. The aim of this study is to encourage strategic CSR and shared value of business and society and to learn the experiences from multinational pharmaceutical companies in Taiwan. The analysis is based on a multiple case study that includes surveys coupled with careful review of relevant documents and web sites and in-depth interviews with managers from 10 case companies.
      All the managers interviewed mentioned that CSR activities are implemented at the local level within the framework of global guidance. The findings indicate that most of the subsidiaries focus on customer relations and are doing 「responsive CSR」 rather than 「strategic CSR」because of their sales-oriented function and limited resources and skills. We also found that their CSR strategies depend on the characters of the companies, CSR views and the leadership. All the managers admitted having no systematic way of measuring the outputs, tangible impacts or functionality of their CSR interventions. The key benefit they want to gain is the company reputation and the major challenge for the managers is to develop competitive advantages through CSR. Success stories are provided to encourage strategic thinking and the integration of social perspective into the core frameworks of value chain and competitive context.		en_US
dc.description.abstract (摘要) "致 謝 II
     摘 要 III
     Abstract IV
     目錄 VI
     圖目錄 VIII
     表目錄 IX
     第一章 緒論 1
     第一節 研究背景與動機 1
     第二節 研究目的 4
     第二章 相關文獻探討 6
     第一節 企業社會責任的進展 6
     第二節 企業社會責任範疇及分析架構 9
     貳、 全球永續發展報告書協會第三代綱領( GRI, G3) 10
     參、 台灣一般性企業社會責任的關注議題 11
     肆、 本研究所使用之企業社會責任評估框架 12
     第三節 跨國企業之企業社會責任管理與決策 14
     壹、 全球整合與在地化策略 14
     貳、 跨國企業的CSR決策因素 17
     第四節 企業社會責任的執行動機與目的 21
     第五節 企業社會責任之回應模式與策略作為 26
     第三章 研究方法與設計 35
     第一節 研究範圍與對象 35
     第二節 資料蒐集 36
     壹、 問卷 37
     貳、 深度訪談 37
     第三節 研究流程 39
     第四節 醫藥產業特性 40
     第五節 國際及台灣生技醫藥產業現況 43
     第六節 醫藥產業對社會和環境的重要影響 45
     第四章 研究發現 47
     第一節 個案公司企業總部之CSR關注議題 47
     貳、 千禧年發展目標 48
     參、 個案公司企業總部關注之議題 49
     第二節 台灣子公司CSR的執行現況 51
     貳、 執行企業社會責任的動機 53
     參、 CSR執行的內容和績效 56
     第三節 個案公司之CSR策略管理與挑戰 59
     第四節 個案公司的行為表現與成功案例 64
     第五章 結論與建議 73
     第一節 研究結果與討論 73
     第二節 研究建議 79
     第三節 管理意涵 86
     第四節 研究限制與後續研究建議 87
     參考文獻 89
     附錄一 ：研究問卷 96
     附錄 二：訪談大綱 106
     附錄 三: 個案公司簡介 107
     附錄 四：企業總部之CSR專注議題及活動 126		-
dc.description.tableofcontents 致 謝 II
     摘 要 III
     Abstract IV
     目錄 VI
     圖目錄 VIII
     表目錄 IX
     第一章 緒論 1
     第一節 研究背景與動機 1
     第二節 研究目的 4
     第二章 相關文獻探討 6
     第一節 企業社會責任的進展 6
     第二節 企業社會責任範疇及分析架構 9
     貳、 全球永續發展報告書協會第三代綱領( GRI, G3) 10
     參、 台灣一般性企業社會責任的關注議題 11
     肆、 本研究所使用之企業社會責任評估框架 12
     第三節 跨國企業之企業社會責任管理與決策 14
     壹、 全球整合與在地化策略 14
     貳、 跨國企業的CSR決策因素 17
     第四節 企業社會責任的執行動機與目的 21
     第五節 企業社會責任之回應模式與策略作為 26
     第三章 研究方法與設計 35
     第一節 研究範圍與對象 35
     第二節 資料蒐集 36
     壹、 問卷 37
     貳、 深度訪談 37
     第三節 研究流程 39
     第四節 醫藥產業特性 40
     第五節 國際及台灣生技醫藥產業現況 43
     第六節 醫藥產業對社會和環境的重要影響 45
     第四章 研究發現 47
     第一節 個案公司企業總部之CSR關注議題 47
     貳、 千禧年發展目標 48
     參、 個案公司企業總部關注之議題 49
     第二節 台灣子公司CSR的執行現況 51
     貳、 執行企業社會責任的動機 53
     參、 CSR執行的內容和績效 56
     第三節 個案公司之CSR策略管理與挑戰 59
     第四節 個案公司的行為表現與成功案例 64
     第五章 結論與建議 73
     第一節 研究結果與討論 73
     第二節 研究建議 79
     第三節 管理意涵 86
     第四節 研究限制與後續研究建議 87
     參考文獻 89
     附錄一 ：研究問卷 96
     附錄 二：訪談大綱 106
     附錄 三: 個案公司簡介 107
     附錄 四：企業總部之CSR專注議題及活動 126		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098932058en_US
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 跨國企業zh_TW
dc.subject (關鍵詞) 醫藥產業zh_TW
dc.subject (關鍵詞) 競爭優勢zh_TW
dc.subject (關鍵詞) 策略型企業社會責任zh_TW
dc.subject (關鍵詞) Corporate social responsibility (CSR)en_US
dc.subject (關鍵詞) Health care industryen_US
dc.subject (關鍵詞) Multinational corporations(MNC)en_US
dc.subject (關鍵詞) Competitive advantagesen_US
dc.subject (關鍵詞) Strategic CSRen_US
dc.title (題名) 跨國企業在台灣實行企業社會責任之探討--以醫藥產業為例zh_TW
dc.title (題名) Exploring the CSR practices of Leading MNCs` subsidiaries in Taiwan -- Insights from pharmaceutical industryen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. Abrams, F.K. :1951, “Management’s responsibilities in a complex world.”, Harvard Business Review, XXIX, 29-34.zh_TW
dc.relation.reference (參考文獻) 2. Achrol, R. and Kotler, P. :1999, “Marketing in Network Economy”, Journal of Marketing,63,Special issue, 146-63zh_TW
dc.relation.reference (參考文獻) 3. Amir, O. and Ariely, D. :2007, “Decisions by rules: the case of unwillingness to pay for beneficial delays”, Journal of Marketing Research, 44(1), 142-152.zh_TW
dc.relation.reference (參考文獻) 4. Andrews, K. :1987, “The concept of corporate strategy”, Homewood: McGraw-Hillzh_TW
dc.relation.reference (參考文獻) 5. Andrews, K.: 1987, “The concept of corporate strategy”, Homewood: McGraw-Hill.zh_TW
dc.relation.reference (參考文獻) 6. Bansal, P. :2005, “Evolving sustainability: A longitudinal study of corporate sustainable development”, Strategic Management Journal, 26,197-218.zh_TW
dc.relation.reference (參考文獻) 7. Barney, J. :1991, “Firm resources and sustained competitive advantage”, Journal of Management, 17(1), 99-120.zh_TW
dc.relation.reference (參考文獻) 8. Berger, L. E., Cunningham, P. and Drumwright, M. E. :2007, “Mainstreaming corporate social responsibility: Developing markets for virtue”, California Management Review, 49,132-157.zh_TW
dc.relation.reference (參考文獻) 9. Bouquet, C. and Birkinshaw J. :2008, “Weight versus voice: How foreign subsidiaries gain attention from corporate headquarters”, Academy of Management Journal, 51(3), 577-601zh_TW
dc.relation.reference (參考文獻) 10. Bronn, P.:2001, “Corporate Mission as a driver of Corporate social responsibility”, paper presented at the International Seminar on Political Consumerism, Stockholm.zh_TW
dc.relation.reference (參考文獻) 11. Bronn, P.:2002, “Corporate social responsibility and Management behavior: Actions speak louder than words”, paper presented at the 6th International Conference on Corporate Reputation, Boston, MA, USA.zh_TW
dc.relation.reference (參考文獻) 16. United Nation Global Compact: http://www.unglobalcompact.org/AboutTheGC/index.htmlzh_TW
dc.relation.reference (參考文獻) 17. WBCSD: www.wbcsd.orgzh_TW
dc.relation.reference (參考文獻) 18. 天下雜誌http://issue.cw.com.tw/issue/2010csr/intro1.jspzh_TW
dc.relation.reference (參考文獻) 19. 財團法人企業永續發展協會http://www.bcsd.org.twzh_TW
dc.relation.reference (參考文獻) 12. Burke, L. and J.M. Logsdon :1996, “How corporate social responsibility pays off”, Long range planning, 29, 495-502zh_TW
dc.relation.reference (參考文獻) 13. Carriga, E. and D. Mele :2004, “Corporate social responsibility theories :Mapping the territory”, Journal of business ethics 53,51-71zh_TW
dc.relation.reference (參考文獻) 14. Carroll, A. B. :1979, “A three-dimensional conceptual model of corporate performance”, Academy of Management Review, 4(4),497-505zh_TW
dc.relation.reference (參考文獻) 15. Carroll, A. B. :1991, ”The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders”, Business Horizons, 34, 39-48.zh_TW
dc.relation.reference (參考文獻) 16. Carroll, A. B.: 1999, “Corporate social responsibility: Evolution of a definitional construct”, Business &Society,38, 268-295zh_TW
dc.relation.reference (參考文獻) 17. Carroll, A.B. and K.M. Shabana :2010, ”The business case for corporate social responsibility:A review of concepts, research and practice”, International Journal of Management Reviews, 86-105zh_TW
dc.relation.reference (參考文獻) 18. Christmann, P. :2004, “Multinational companies and the natural environment: determinants of global environmental policy standardization” Academy of Manaagement Journal, 47, 747-760zh_TW
dc.relation.reference (參考文獻) 19. Cruz, L. B. and D. M. Boehe :2010, “How do leading retail MNCs leverage CSR globally? Insights from Brazil”, Journal of Business Ethics, 91, 243-263zh_TW
dc.relation.reference (參考文獻) 20. Cruz, L.B. et al. :2010, “The influence of Transverse CSR structure on headquarters/subsidiary Integration”, Brazilian Administration Review, July/Sep., 310-324zh_TW
dc.relation.reference (參考文獻) 21. Davis, K. :1973, “The case for and against business assumption of social responsibility”, Academy of Management Journal,16,312.zh_TW
dc.relation.reference (參考文獻) 22. Davis, K. and Blomstrom, R.L. :1975, Business and society: Environment and responsibility. 3rd edition. New York: McGraw-Hillzh_TW
dc.relation.reference (參考文獻) 23. Eisenhardt, K. M. :1989, “Building theory from case studies research”, Academy of management Review 14(4), 532-550zh_TW
dc.relation.reference (參考文獻) 24. Elkington, J. :1997, Canibal with Forks: The triple bottom line of 21th century business, Oxford: Capstone Publishing.zh_TW
dc.relation.reference (參考文獻) 25. Elkington, J. :2006, “Governance for sustainability”, Corporate Governance 14(6), 522-529zh_TW
dc.relation.reference (參考文獻) 26. Freeman, R.E. :1984 “Strategic management: A stakeholder perspectives”, Englewood Cliffs, NJ: Prentice Hallzh_TW
dc.relation.reference (參考文獻) 27. Friedman, M. :1970, “The social responsibility of business is to increase its profits”, New York Times Magazine, Sep.,13zh_TW
dc.relation.reference (參考文獻) 28. Gephart, R. :2004, “Qualitative research and the Academy of Management Journal”, Academy of Management Journal 47(4), 454-462zh_TW
dc.relation.reference (參考文獻) 29. Gjolberg, M. :2009, “The origin of corporate social responsibility: Global forces or national legacies?”, Social Economic Review, 7:605-637zh_TW
dc.relation.reference (參考文獻) 30. Hillman, A. and M. Hitt :1999, “Corporate social responsibility formulation: A model of approach participation and strategy decisions”, Academy of Management Review, 24(4), 825-842zh_TW
dc.relation.reference (參考文獻) 31. Husted, B. and D. Allen: 2006, “Corporate Social Responsibility in the Multinational Enterprise: Strategic and Institutional Approaches”, Journal of International Business Studies 37(6), 838-849zh_TW
dc.relation.reference (參考文獻) 32. Husted, B. W. and Salazar, J. de J.: 2006, “Taking Friedman seriously: Maximizing profits and social responsibility”, Journal of Management Studies 43(1), 75-91zh_TW
dc.relation.reference (參考文獻) 33. Jain, A. and D. Nigh :1989, “Politics and the international lending decisions of banks”, Journal of International Business Studies, 20(2), 349-359zh_TW
dc.relation.reference (參考文獻) 34. Jamali, D.: 2008, “A stakeholder approach to corporate social responsibility : A fresh perspective into theory and practice”, Journal of Business Ethics, 82(1), 213-231zh_TW
dc.relation.reference (參考文獻) 35. Jamali, D.: 2010, “The CSR of MNC Subsidiaries in Developing Countries: Global, Local, Substantive or Diluted?”, Journal of Business Ethics, Sep.zh_TW
dc.relation.reference (參考文獻) 36. Juscius, V. and Snieska, V.:2008, “Influence of Corporate social responsibility on competitive abilities of corporations”, Engineering Economics, 3(58), 34-44zh_TW
dc.relation.reference (參考文獻) 37. Kotler,P., H. Kartajaya and I. Setiawan :2010, Marketing 3.0, New Jersey :John Wiley & Sons, Inc.zh_TW
dc.relation.reference (參考文獻) 38. Kouzes, J. and Posner, B. :2003, “Leadership Challenge, 3rd ed.”, San Francisco: Wileyzh_TW
dc.relation.reference (參考文獻) 39. Kurucz, E., Colbert, B. and Wheeler, D. : 2008, The business case for social responsibility. The Oxford Handbook of Corporate social responsibility. Oxford: Oxford University Press, pp83-112.zh_TW
dc.relation.reference (參考文獻) 40. Lee, M. and J. Kohler :2010, “Benchmarking and Transparency: Incentives for the pharmaceutical industry’s corporate social responsibility”, Journal of Business Ethics, 95, 641-658zh_TW
dc.relation.reference (參考文獻) 41. Lindgreen, A. et al. :2009, “Purchasing and marketing of social and environmental sustainability for high-tech medical equipment”, Journal of Business Ethics, 85, 445-462zh_TW
dc.relation.reference (參考文獻) 42. Logsdon, J.M. and K. Yuthas :1997, “Corporate Social Performance, Stakeholder orientation, and Organizational moral development”, Journal of Business Ethics,16,1213-1226.zh_TW
dc.relation.reference (參考文獻) 43. Maon, F. et al. : 2009, “Designing and implementing corporate social responsibility: An integrative framework grounded in theory and practice”, Journal of Business Ethics, 87, 71-89zh_TW
dc.relation.reference (參考文獻) 44. Markides, C. :1999, “A dynamic view of strategy”, Sloan management review, 40(3), 55-63zh_TW
dc.relation.reference (參考文獻) 45. Mattern, D. and J. Moon: 2008, “Implicit and Explicit CSR: A conceptual framework for a comparative understanding of corporate social responsibility”, The Academy of Management Review 33(2), 404-424.zh_TW
dc.relation.reference (參考文獻) 46. Mijatovic, I.S. and D. Stokic:2010, “The Influence of internal and external codes on CSR practice: The case of companies operating in Serbia”, Journal of Business Ethics, 94, 533-552zh_TW
dc.relation.reference (參考文獻) 47. Moon, J. :2007, ”The contribution of corporate social responsibility to sustainable development”, Sustainable Development,15,296-306zh_TW
dc.relation.reference (參考文獻) 48. Mostovicz, E.I., Kakabadse, N. and Kakabadse, A.P. :2008, “Janusian mapping: a mechanism of interpretation”, Systematic Practice and Action Research, 21(3), 211-225.zh_TW
dc.relation.reference (參考文獻) 49. Mostovicz, E.I., Kakabadse, N. and Kakabadse, A.P. :2009, “CSR: the role of leadership in driving ethical outcomes”, Corporate governance,9(4), 448-460.zh_TW
dc.relation.reference (參考文獻) 50. Muller, A.: 2006, “global Versus Local CSR Strategies”, European management Journal 24(2-3), 189-198zh_TW
dc.relation.reference (參考文獻) 51. O’Higgins, H. :2003, “Global strategies: Contradictions and consequences”, Corporate Governance, 3(3), 52-66zh_TW
dc.relation.reference (參考文獻) 52. Patton, M. :2002, Qualitative research & evaluation methods, 3rd edition, London: Sage publications.zh_TW
dc.relation.reference (參考文獻) 53. Pedersen, E.R. and P. Neergaard : 2009, “What matters to managers? The whats, whys, and hows of corporate social responsibility in a multinational corporation”, [ available at http://www.emeraldinsight.com/0025-1747.htm]zh_TW
dc.relation.reference (參考文獻) 54. Pfeffer, J. and G. Salancik : 1978, The external control of organizations: A resource dependence perspective, New York: Harper and Row.zh_TW
dc.relation.reference (參考文獻) 55. Porter, M. :1980, Competitive Strategy, New York: The Free Press.zh_TW
dc.relation.reference (參考文獻) 56. Porter, M. E. :1990, The competitive advantage of Nations. London: Macmillan.zh_TW
dc.relation.reference (參考文獻) 57. Porter, M.E. and M.R. Kramer :2002, “The competitive advantage of corporate philanthropy”, Harvard business review, 80,56-69zh_TW
dc.relation.reference (參考文獻) 58. Porter, M.E. and M.R. Kramer :2006, “Strategy & Society: the link between competitive advantage and corporate social responsibility”, Harvard business review, 84, 78-92zh_TW
dc.relation.reference (參考文獻) 59. Porter, M.E. and M.R. Kramer :2011, “Creating shared value”, Harvard business review, January-February, 62-77.zh_TW
dc.relation.reference (參考文獻) 60. Ritzer, G. :2003, “Rethinking Glocalization: Glocalization/ globalization and something/ nothing.”, Sociological Theory, 21(3), 193-209.zh_TW
dc.relation.reference (參考文獻) 61. Schneider, J. L., Wilson, A. and M. Rosenbeck :2010, “Pharmaceutical companies and sustainability: an analysis of corporate reporting”, Benchmarking:An international Journal, 17(3), 421-434zh_TW
dc.relation.reference (參考文獻) 62. Sethi, S. P. :1975, “Dimensions of corporate social performance: an analytical framework”, California Management Review, 17(3), 58-64.zh_TW
dc.relation.reference (參考文獻) 63. Sones, M. and S. Grantham:2009, “Communicating CSR via pharmaceutical company web sites: Evaluating message frameworks for external and internal stakeholders”, Corporate Communications: An International Journal, 14(2), 144-157zh_TW
dc.relation.reference (參考文獻) 64. Sousa, J.M. Filho et al. :2010, “Strategic corporate social responsibility management for competitive advantage”, Brazilian administration review, July/Sep.,294-309zh_TW
dc.relation.reference (參考文獻) 65. Strike, V., Gao, J. and Bansal, P. :2006, “Being good while being bad: social responsibility and the international diversification of US firms”, Journal of International business studies, doi:10.1057/palgrave.jibs.8400226zh_TW
dc.relation.reference (參考文獻) 66. Tan, J. and L. Wang :2011, “MNC Strategic Responses to Ethical pressure: An institutional logic perspective”, Journal of Business Ethics, 98,373-390zh_TW
dc.relation.reference (參考文獻) 67. Van Tulder, R. and Kolk, A. :2001, “Multinationality and corporate ethics: Codes of conduct in the sporting goods industry”, Journal of International Business Studies, 32, 267-283.zh_TW
dc.relation.reference (參考文獻) 68. Vilanova, M., Lozano, J. M. and D. Arenas : 2009, “Exploring the nature of the relationship between CSR and Competitiveness”, Journal of Business Ethics,87, 57-69zh_TW
dc.relation.reference (參考文獻) 69. Vitezic, N. :2010, “A measurement system of corporate social responsibility in the pharmaceutical industry of the region”, International Journal of Management & Information Systems, 14(5), 57-67zh_TW
dc.relation.reference (參考文獻) 70. Vogel, D.J. :2005, Is there a market for virtue? The business case for corporate social responsibility. California Management Review, 47,pp19-45.zh_TW
dc.relation.reference (參考文獻) 71. Von Geibler, J. et al. :2006, “Accounting for the social dimension of sustainability: Experiences from the Biotechnology industry”, Business Strategy and the Environment,15, 334-346zh_TW
dc.relation.reference (參考文獻) 72. Weber, M. :2008, “The business case for corporate social responsibility: A company-level measurement approach for CSR”, European Management Journal, 26, 247-261zh_TW
dc.relation.reference (參考文獻) 73. Welford, R. :2004, “Corporate social responsibility in Europe and Asia”, Journal of Corporate Citizenship, Spring, 31-47zh_TW
dc.relation.reference (參考文獻) 74. Wilson, Ian. :1975, What one company is doing about today’s demands on business. In George A. Steiner (Ed.), Changing business-society interrelationships. Los Angeles: Graduate School of Management, UCLA.zh_TW
dc.relation.reference (參考文獻) 75. Windsor, D. :2006, “Corporate Social Responsibility: Three key approaches”, Journal of Management Studies, 43(1), 93-114.zh_TW
dc.relation.reference (參考文獻) 76. Wood, D.J.:1991, “Corporate social performance revisited”, Academy of Management Review,16, 691-718zh_TW
dc.relation.reference (參考文獻) 77. Yang, X. and C. Rivers :2009, “Antecedents of CSR practices in MNCs’ subsidiaries: A stakeholder and Institutional perspective”, 86,155-169zh_TW
dc.relation.reference (參考文獻) 78. Yin, R. K. :2002, Case study research: Design and Methods (Sage Publications, Newbury Park, CA).zh_TW
dc.relation.reference (參考文獻) 79. Zadek, S. :2000, “Doing good and doing well: making the business case for corporate citizenship”, Research report 1282-00-RR, New Yourk: The conference board.zh_TW
dc.relation.reference (參考文獻) 80. Zadek, S.:2004, “The path to corporate responsibility”, Harvard business review, 82(Dec.), 125-133zh_TW
dc.relation.reference (參考文獻) 81. Zadek, S. :2005, “Going to scale: aligning corporate responsibility to strategies for business and national competitiveness.”, Instituto Ethos Reflexoes, 6(14), 1-28.zh_TW
dc.relation.reference (參考文獻) 82. Zadek, S.:2006, “ Responsible Competitiveness: Reshaping global markets through responsible business”, Corporate Governance: The International Journal of Effective Board Performance, 6(4), 334-348zh_TW
dc.relation.reference (參考文獻) 參考網站：zh_TW
dc.relation.reference (參考文獻) 1. Abbott: www.abbott.com http://www.abbott.com.tw/index.aspzh_TW
dc.relation.reference (參考文獻) 2. Astrazeneca: www.astrazeneca.com www.astrazeneca.com.twzh_TW
dc.relation.reference (參考文獻) 3. Bayer: www.bayer.com www.bayer.com.twzh_TW
dc.relation.reference (參考文獻) 4. BMI(Business Monitor International): http://www.businessmonitor.com/zh_TW
dc.relation.reference (參考文獻) 5. GRI: www.globalreporting.orgzh_TW
dc.relation.reference (參考文獻) 6. http://www.sanofi-aventis.com.tw/l/tw/zh/index.jspzh_TW
dc.relation.reference (參考文獻) 7. International organization of employers(2003) http://www.ioe-emp.org/fileadmin/user_upload/documents_pdf/papers/position_papers/english/pos_2003march_csr.pdfzh_TW
dc.relation.reference (參考文獻) 8. Johnson and Johnson: www.jnj.comzh_TW
dc.relation.reference (參考文獻) 9. Lilly: www.lilly.com www.lilly.com.twzh_TW
dc.relation.reference (參考文獻) 10. Merck: http://www.merck.de/en/index.html http://www.merck.tw/zh/index.htmlzh_TW
dc.relation.reference (參考文獻) 11. Novartis: www.novartis.com http://www.novartis.com.tw/zh_TW
dc.relation.reference (參考文獻) 12. OECD: www.oecd.orgzh_TW
dc.relation.reference (參考文獻) 13. Pfizer: www.pfizer.com http://www.pfizer.com.tw/zh_TW
dc.relation.reference (參考文獻) 14. Sanofi-aventis: http://en.sanofi.com/group_sites/group_sites.aspzh_TW
dc.relation.reference (參考文獻) 15. Sustainability : www.Sustainability.com/philosophy/triple-bottom/zbl-intro.aspzh_TW