組織企業社會責任回應模型

Abstract

企業社會責任(CSR)導向之經營理念雖是全球發展趨勢，然對大部分台灣企業而言，CSR的概念與執行實務則仍處於萌芽階段，而如何有效回應企業社會責任是經理人所重視的實務管理議題。本研究以價值觀點及行動導向二個構面將CSR策略分爲回應式CSR策略、預防式CSR策略、調節式CSR策略與積極式CSR策略，並將研究焦點著眼於CSR動態能力對CSR策略與組織財務績效間關係的影響。本研究採用模型－個案研究方法，先建立概念性理論架構，再以四個個案公司的事件說明在實務之應用。最後，討論本研究對實務與理論的貢獻，並提出研究限制與未來研究建議。

With the increasing trend of attention to the corporate social responsibility (CSR) in business all over the world, this paper propose four types of CSR strategies- reactive, defensive, anticipatory and proactive-according to both of value perspective and behavioral orientation. Furthermore, this paper explores the effect of CSR dynamic capability on the relationship between CSR strategy and the financial performance. Model-case studies approach is applied to construct the conceptual theory framework and explain the practical application of the case studies. We conclude with the practical and academic contributions of this study. At last, we also discuss the limitations and suggestions for future research.