台日企業社會責任之比較

Abstract

企業社會責任(CSR)在這十年間越來越受到關注，然而，至今為止還沒有對CSR的定義有總體的共識。Maki和Feng[1]根據ISO26000的準則定義了30個CSR屬性，並在日本企業的背景下，對這30個CSR屬性在企業價值的貢獻上進行排名。從這個研究延伸，此次研究嘗試比較這30個CSR屬性，分別在日本企業與台灣企業的背景下，企業價值貢獻的排名。與[1]相比，這項研究有兩個不同的地方。第一，企業價值是用市值衡量而不是使用Ohlson model。第二，透過隨機森林的機器學習方法得到每個CSR屬性對企業價值貢獻的排名，而不是透過統計回歸方法獲得。實驗結果顯示，在日本企業中，CSR屬性對企業價值貢獻的第一與第二名是CSR政策的文件與NGO/NPO的合作。相較之下，台灣企業的第一與第三名是建立公益部門與社區投資。因此在結論中，我們認定日本企業以實踐為導向的心態進行CSR活動，而台灣企業以關係為導向的心態進行CSR活動。

Corporate social responsibility (CSR) has drawn increasing attention in the past decade; however, there is no consensus regarding the definition of CSR yet. This research defines 30 CSR attributes based on the international CSR guideline of ISO26000 and examined the ranking of each CSR attribute in terms of contributing the corporate value in the context of Japanese and Taiwanese company. This research is unique in two-fold. First, the corporate value is measured by market capitalization rather than by the Ohlson model. Second, the weighting of each CSR attribute contributing to corporate value is obtained by a machine learning algorithm called Random Forest, rather than by statistic regression method. Empirical results show that documentation of CSR policy and collaboration with NGO/NPO are top1 and top2 CSR activities for Japanese companies. Therefore, we identified Japanese companies have implementation-oriented mindset. On the other hand, Establishing of Philanthropy Department and Community investment initiatives are top1 and to3 CSR activities for Taiwanese companies. Thus, we concluded Taiwanese companies have relationship-oriented mindset