以策略型企業社會責任觀點探討永續標竿企業之經營績效

Abstract

現今已有越來越多的企業體認到從事企業社會責任的重要性及所帶來的好處，因此紛紛投身於從事企業社會責任的行列，然而企業不免疑惑哪些行為或活動才是真正屬於企業社會責任的範疇?又其內涵與程度應該高於自發性內容，或是以當地法令作為基礎即可? 此外，從事企業社會責任需投資額外的成本，在此同時，該如何滿足相關利害關係人(Stakeholders)的期待?企業該如何從「從事企業社會責任活動」與「企業原有的營運活動」兩者間，取得一個正確的平衡，並創造新的營運模式?目前多數的企業仍以表面上的公關活動，作為其企業社會責任之主軸，但這僅能引起短期的效應，並不是個長遠之道。 已有許多研究發現，唯有策略性的從事企業社會責任，才能真正為企業創造優勢。企業必須將社會責任融入其日常營運中，配合自身核心能力，發展競爭策略才有可能進而創造獨特優勢，並帶來永續發展。 目前全球上已發展出許多為企業社會責任評比的公信機構，這些機構每年都會公布永續經營的企業，表揚其在企業社會責任上的努力與成果。讓我們感興趣的是，這些在各產業中得以躍升標竿企業的公司，於企業社會責任面向中究竟付出了何等的努力，並且是否真能像資源基礎觀點所述，確實配合其產業的特性，發展出不一樣的策略。因此，本研究選定道瓊永續指數作為研究永續企業從事企業社會責任的取樣來源，觀察2008年至2011年間曾入選DJSI成分股的產業與企業，觀察不同產業與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研究方式推論企業之企業社會責任策略，進而觀察不同策略群組的企業社會責任績效與財務績效。

More companies start to put more efforts in doing Corporate Social Responsibility (CSR) after they became aware of the importance and coming benefits. However, most of companies still cannot distinguish which kinds of actions or activities are actually belonging to CSR. Should they do CSR spontaneously or just meet legal standard? Furthermore, it obviously needs to invest additional costs to do CSR, how can a company still be benefited from pursuing maximum profits and satisfy the expectations from variety stakeholders while doing CSR at the same time? In this study, we want to know how can organizations achieve“operating activities”and“doing CSR”simultaneously for balanced organizational earning. Presently, most companies still focus on public relation as the main event for doing CSR, but it will just cause short-term effects, not really suitable for long term development. The growing number in literatures indicated that only strategic CSR can lead to long term competitive advantages. Companies must consider their own core competences and internalize corporate social responsibility into their operating activities as competitive strategies to form unique competitive advantages and moreover, create sustainable development. To further verify the RBV theory and strategic CSR from the leading sustainability-driven companies worldwide. This study chose Dow Jones Sustainability Index (DJSI) and benchmark companies in each supersector by using the scores received in each criterion during 2008-2011, and later used empirical approaches of statistical methods to conclude their CSR strategies and then tracking the CSR performance and financial performance of different strategic groups.