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研究生： 艾玲
Valchanova, Evelina
論文名稱： 台湾企业社会责任之分析：企业之永续发展角色为例
CORPORATE SOCIAL RESPONSIBILITY (CSR) IN TAIWAN – ANALYZING SMALL BUSINESS’S ROLE WITHIN SOCIETY AND FOR SUSTAINABLE DEVELOPMENT, EVIDENCE FROM TAINAN
指導教授： 周志杰
Chou, Chih-Chieh
學位類別： 碩士
Master
系所名稱： 社會科學院 - 政治經濟研究所
Graduate Institute of Political Economy
論文出版年： 2015
畢業學年度： 103
語文別： 英文
論文頁數： 131
中文關鍵詞： 企业社会责任 、中小企业 、永续发展 、台湾
外文關鍵詞： CSR, SME, Sustainable Development, Taiwan
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    • 本文提供台南小企業對社會和環境責任的假設進行評估。利用深入訪談，作者試圖探討台南食品業的中小企業，了解他們應該和他們為社會所作的貢獻之性質和數量的自我認知。本文利用Carroll (1979) 企業社會責任方面的研究作為框架，分類數據製成圖表。這項研究的主要貢獻，是著眼了解更多台灣南部的中小企業在社會責任上的動機、價值觀、行為以及其相應的限制。發掘出各式各樣的在產品管理、員工的滿意度和社會參與以及環境範疇裡的非正式企業社會責任實務。其動機是從事法規之上的行為並且不同於利潤最大化的目標，雖然參與者往往不贊同正式的企業社會責任法規。研究結果建議需要在政府部分、社會廣泛永續發展教育和一般經營實務中，建立一個一個胡蘿蔔與棍子的策略。本文提供進一步研究和執行中小企業的企業社會責任，創造實際可行的工具提供中小企業改善環境並且推廣永續發展的行動。

    This paper offers an assessment of Tainan small business on assumption of social and environmental responsibility. Based on in-depth interviews the author tries to examine the self-perceptions of small business in the Tainanese food industry on the nature and amount of contributions they believe they should make and they are making to society. The article uses Carroll’s CSR dimensions (1979) as a research framework to categorize data into a CSR map.
    The main contribution of the study is shedding more light on the motives, values, practices as well as limitations to small business social responsibility in southern Taiwan. A wide range of informal CSR practices in the areas of product management, employee satisfaction and community involvement was found, environment being the least concern. A motivation for work above legal requirements and progress targets different from pure profit maximization were also noted although participants were often against official CSR codes in SMEs. The study findings suggest a need for both carrot and stick approaches on part of the government as well as a wider sustainability education programs targeting business and society in general. This text could be useful for further research and actions on using small business for turning CSR into a more practical and real tool for alleviating the burden on our environment and achieving sustainable development.

    Abstract i Copy Rights ii Acknowledgments iii Contents 1 CHAPTER 1 INTRODUCTION TO THE QUESTION 3 1. MOTIVATION 4 2. RESEARCH PURPOSE 8 LOGIC OF INFERENCE 11 3. RESEARCH QUESTIONS 12 4. METHODOLOGY AND RESEARCH FRAMEWORK 16 4.1. RESEARCH FRAMEWORK 16 4.2. RESEARCH METHODS 20 4.2.1. IN-DEPTH INTERVIEW 20 4.2.2. DOCUMENT ANALYSIS 24 4.2.3. SINGLE COUNTRY CASE STUDY 25 CHAPTER 2 LITERATURE REVIEW 27 1. CONCEPT BACKGROUND 27 1.1. BIRTH AND EVOLUTION OF CSR 28 1.1.1. ANTI-CORPORATE BACKLASH 28 1.1.2. THE EARTH SUMMIT 29 1.1.3. SHELL'S PR DISASTER 29 2. CSR DEBATES AND ISSUES 31 2.1. PRO VOLUNTARY CSR 32 2.2. NEOLIBERAL SCHOOL 33 2.3. PRO REGULATIONS 36 2.4. SMALL BUSINESS CSR 38 2.5. TAIWAN CSR 40 Chapter 3 THREE-DIMENSIONAL CSR MODEL 46 1. DIMENSIONS 46 ECONOMIC DIMENSION 46 LEGAL DIMENSION 49 ETHICAL DIMENSION 53 DISCRETIONARY DIMENSION 62 2. PHILOSOPHIES OF ACTION 64 REACTIONARY PHILOSOPHY 64 DEFENSE PHILOSOPHY 67 ACCOMMODATION PHILOSOPHY 69 PRO-ACTION PHILOSOPHY 72 3. SOCIAL ISSUES 74 4. DIMENSIONS INTERPLAY 77 CHAPTER 4 COMPREHENSIVE ANALYSIS 80 1. NATURE OF CSR FOR SMES 83 RQ 1 – What is CSR, how is it perceived by local small firms? 83 RQ 2 – What CSR activities are practiced in small business? 85 RQ 3 – Is CSR implicit or explicit? 88 2. MANAGEMENT VALUES AND MOTIVES 90 3. BENEFITS AND LIMITATION TO CRR PRACTICES 93 RQ 5 – What are the benefits of practicing CSR? 93 RQ 6 – What difficulties or limitations are small businesses facing when aiming for CSR? 95 4. CONCLUDING REMARKS 98 RQ 7 – What possible areas of future development or policy measures are there? 98 4.1 STUDY LIMITATIONS 102 CHAPTER 5 CONCLUSION 105 1. RESEARCH FINDINGS 105 2. THEORETICAL CONTRIBUTION 108 3. SUGGESTIONS FOR FUTURE RESEARCH 111 4. POLICY IMPLICATIONS 113 REFERENCES 117 Figure 1 5 Figure 2: Logic of Inference 12 Figure 3: Adapted from Carroll, A.B. (1979), ‘A Three-Dimensional Conceptual Model of Corporate Performance’ 19 Figure 4: Carroll’s CSR dimensions applied on the perception map 20 Figure 5: Carroll’s three dimensional CSR model combined 79 Figure 6: SME CSR classification of interview answers based on Carroll’s dimensions of responsibility. 81

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