企業社會責任融入企業競爭策略之研究

Abstract

當企業成為全球經濟、政治與社會主角，掌握大量資源時，公司利害關係人理論 (stakeholders theory)鼓勵企業重新省思企業對利害關係人的企業社會責任，使企業倫理具體化。期盼企業主進一步省思在獲取企業利益外，追求經濟、環境與社會面向的三重盈餘(triple bottom line)。也促使企業社會責任(corporate social responsibility，簡稱CSR)，從傳統的慈善捐助，蛻變為與企業經營息息相關，甚至內化為創造價值的一環。CSR這個由來已久的名詞，快速地在過去十年，有了更為蓬勃的發展。 即使大部分企業主管仍將企業社會責任視為風險而非機會，卻有愈來愈多領先企業的高階經理人開始談論有關永續的創新與機會。然而，僅管愈來愈多的文獻指出，環保與企業社會責任應該跳脫公司實際運作的感性訴求，成為企業創新的源頭與持續成長的助力，然而對何以企業能以施行企業責任，創造超越競爭者的優勢，缺乏明確且可經長期驗證之論述。 本研究選取道瓊永續指數各產業在永續面向之標竿企業，利用上述企業在道瓊永續指數各項評比指標下之評比結果，利用統計方法以實證方式推論這些標竿企業，如何選擇適合他們投入之議題，將企業社會責任內化於競爭策略，而形成長期之競爭優勢。

When enterprises become the major players in global economy, politic and society and gain access to a lot of resources, “stakeholders theory” encourages the enterprises to think over the corporate social responsibility (CSR) to their stakeholders. “Stakeholders theory” expects that besides the business interests, enterprises could further pursuit the triple bottom line in economic, environmental and social dimensions and thus making CSR activities evolve from traditional charitable contributions to the corporate operations or even turn into a part of internal value creations. The term “CSR” has been quickly developed its meaning over the past decade.

Even though the majority of business executives still view the corporate social responsibility as risks rather than opportunities, more and more executives from leading companies start to talk about the innovations and opportunities brought by sustainability. However, despite the growing number in literatures indicating that the environmental protection and corporate social responsibility should be separated from the emotional appeals and thus become the sources of innovation and the help in continuous growth. But there is still lacking a clear and long-term verifiable proof on how businesses can be benefited from pursuing corporate responsibility and thus creating competitive advantages.

This study chooses Dow Jones Sustainability Index (DJSI) and benchmarks the leading enterprises in each supersector by using the scores received in each criterion and later use empirical approaches of statistical methods to conclude how they choose the topics they are good at to them and further internalized corporate social responsibility as the competitive strategies to form long-term competitive advantages.