企業社會責任因應市場需求與國際趨勢的快速變動，近年來在定義與實踐上均有所變化，近年來，社會企業責任是與企業使命願景或商業模式並駕齊驅並相互搭配的元素，若能確實將企業的核心業務與策略方針緊密結合的話，更是為一種助力企業維持競爭力及經營績效的手段。
而社會企業正是一種同時追求經濟社會價值的企業經營模式，藉由平衡內外部環境、利害關係人與企業自身的營運模式，帶動企業自身與社區、環境共同成長，相對於一般企業以追求經濟價值為首要目標，社會企業通常會在決策制定或營運過程中將利害關係人的利益納入主要考量中，與利害關係人達成共榮共存的對等關係。
然而，現有的研究較少探討社會企業情境下的利害關係人協作，而強調企業應將企業的經濟成功與社會需求相結合以實現企業和社會的共同繁榮的共享價值創造，雖談到企業應將社會及經濟面的利害關係人納入考量範疇，但也未涉及如何與這些利害關係人協作並創造共享價值的討論。因此，本研究以推動「促進社區發展」行動的社會企業為例，並從利害關係人及共享價值理論等理論視角切入，探討「社會企業如何與利害關係人進行互動與溝通完成協作，進而為企業自身及相關利害關係人創造共享價值」之研究問題。
根據本研究結論，社會企業在執行社會行動時，必須深入地了解利害關係人的需求與目標，並基於這些理解針對不同的利害關係人進行協作，且在協作的過程中，是否與利害關係人建立互相信賴的基礎是關鍵因素，影響共享價值創造的效益與影響力。若能在與利害關係人協作初期了解彼此的需求與目標，規劃以互信互助為基礎的協作模式，將能為企業在創造經濟價值的同時，也實現社會價值最大化，實現與利害關係人創造共享價值的目的，帶動企業與利害關係人共同發展與成長。

Corporate social responsibility (CSR) has evolved in both definition and practice in recent years in response to rapid changes in market demands and international trends. Nowadays, CSR is an element that goes hand in hand with a company’s mission, vision, or business model, complementing each other. When effectively integrated with a company's core business and strategic direction, CSR can become a powerful tool to maintain competitiveness and enhance business performance.
Social enterprises represent a business model that simultaneously pursues both economic and social value. By balancing internal and external environments, stakeholders, and the company’s own operational model, they foster the growth of the business alongside the community and environment. Unlike traditional companies, which prioritize economic value as their primary goal, social enterprises typically incorporate the interests of stakeholders as a key consideration in their decision-making and operational processes, striving to achieve a mutually beneficial and sustainable relationship with them.
However, existing research has rarely explored stakeholder collaboration within the context of social enterprises, instead emphasizing the need for companies to combine economic success with social needs to achieve shared value creation for both the company and society. Although there is mention of considering both social and economic stakeholders, there is little discussion on how to collaborate with these stakeholders to create shared value. Therefore, this study uses social enterprises that promote 'community development' initiatives as a case study, and examines the research question: 'How do social enterprises interact and communicate with stakeholders to achieve collaboration, thereby creating shared value for both the company and its stakeholders?' from the theoretical perspectives of stakeholder theory and shared value theory.
According to the conclusions of this study, social enterprises must deeply understand the needs and goals of their stakeholders when executing social actions and collaborate with different stakeholders based on these understandings. A critical factor influencing the effectiveness and impact of shared value creation is whether mutual trust can be established during the collaboration process. If, at the early stages of collaboration, the needs and goals of both parties are well understood and a collaboration model based on mutual trust and assistance is planned, the enterprise can maximize social value while creating economic value, thereby achieving the goal of shared value creation with stakeholders and fostering mutual development and growth.

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