隨著全球化的發展，許多跨國企業擁有豐沛資源和執行力，而企業永續責任（Corporate Sustainability Responsibility, CSR）已經是公認的議題，大眾殷切的期盼希望企業能負起企業永續責任。有鑒於此，企業公民須履行CSR的承諾是現今的趨勢。本研究案例公司TOYOTA在製造現場所執行的生產系統頗負盛名，並且經過許多企業及專家學者認同，其公司經營長期穩定獲利，對於企業永續責任發展亦不餘遺力。在2001年，當時任命豐田汽車總裁的張富士夫先生發表一份名為〈The Toyota Way〉的內部文件，作為豐田汽車的長期最高指導原則。
本研究根據《豐田模式》為研究架構，並以個案研究法深入探討TOYOTA執行CSR之現況，整理出TOYOTA在執行CSR時，與其企業長期指導原則之關係，透過以公開資訊TOYOTA CSR report運用紮根理論歸納出TOYOTA CSR的核心理念。
結果顯示TOYOTA在執行CSR時，與其企業長期指導原則《豐田模式》言行一致並且呈現高度相關性，以透過紮根理論分析出TOYOTA CSR的5P模型，分別為理念（Philosophy）、流程（Process）、員工與事業夥伴（People and Partners）、問題解決（Problems Solving）以及「產品（Products），最後導出其執行CSR的核心精神為「和諧；效率」。
企業應該在和諧跟效率之間不斷思考如何兼顧，以往企業多半是著眼在生產效率的部份，但往往忽略了必須兼顧和諧發展。因此，本研究結論導出企業在經營以及執行CSR時，必須兼顧和諧與效率的論點。

With the development of globalization, many multinational companies have abundant resources and power, and people hope enterprises can take Corporate Sustainability Responsibility (CSR) to solve the environmental and social problems. TOYOTA performed production system in the manufacturing had well known, and many enterprises and experts and scholars agree that the company operates a long-term stable profit, and TOYOTA on CSR is also not the residual force. In 2001, when the appointment of Mr. Fujio Cho, President of TOYOTA's published an internal document called Toyota Way The, as the long-term maximum guiding principles of the TOYOTA.
The purpose of the study was to find out the relationship between TOYOTA corporate sustainability responsibility and TOYOTA Way. This study used The Toyota Way as the main research framework, and applied the grounded theory to analyze and induct the core concepts of TOYOTA CSR and the relationship between TOYOTA Way. The results revealed that TOYOTA motor execute CSR process is still in line with the TOYOTA Way. Finally, we got the 15 concepts after analyzed and inducted TOYOTA CSR report, got TOYOTA CSR 5P mode after sorting.
The results of this study were that the core spirits of TOYOTA CSR were harmony and efficiency. Only at the same time to take into account the harmony and efficiency in order to make the enterprises and the environmental sustainability harmonious development. Most of the general enterprises are mainly focused on the efficiency, that is the efficiency of production, but TOYOTA is more focused on the basis of harmony to achieve efficiency. So harmony and efficiency are the core ideas of TOYOTA in carrying out any activity. The study findings may serve as consultation when the enterprises implement CSR, thinking about how to sustainable development in the environmental sustainability and enterprises management, and must take into account the harmony and efficiency.

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