台灣卓越中小企業社會責任實務研究--產品、社區關係與人力資源面向

Abstract

本研究回顧企業社會責任發展歷程，自20世紀初從歐美國家發展迄今逾一世紀，從以慈善捐助為主，演變成關切經濟、環境與社會面向不同利害關係人的權益，並逐步朝向鼓勵企業結合組織目標與營運優勢，在善盡社會的同時也能兼顧自身利益，策略性思考並實踐社會責任之方向發展。

國內外對企業社會責任關注之焦點多集中在大型企業，對中小企業社會責任實務研究均有待進一步充實。歐洲CERFE研究機構曾在2004年探討11家英國、法國及義大利中小企業社會責任實務，發現優良的中小企業會將社會責任內化到日常營運，進而增加競爭優勢，以利公司生存發展。因此本研究擇定曾獲頒國家品質獎及國家磐石獎雙料榮譽的白木屋、和椿科技及全興創新科技公司作為實證研究對象，藉由檢視三家公司在產品、人力資源及社區關係面向的社會責任實務，了解國內卓越中小企業是否有實行讓企業與社會同時獲得實質效益的策略性社會責任實務，以作為其他企業之借鏡。

研究發現選定之三家優良中小企業確實會在產品面向中的品質、安全及環保議題，人力資源面向的教育訓練議題以及社區關係面向中的社區參與議題策略性地實踐社會責任；另一方面，人力資源面向中的勞資關係、保險與福利以及職場安全衛生議題屬符合法律規範，社區關係中的慈善捐助多未與經營策略相連結。

關鍵詞：企業社會責任、策略性企業社會責任、中小企業、產品、社區關係、人力資源

This study reviews the development of corporate social responsibility (CSR) from its beginning in the early 20th -century in Europe and America, where it started out primarily as donations to charity and evolved to include concern for stakeholder’ economic, environmental, and social rights and expanded steadily to encompass corporate goals and operational advantages. This encourages enterprises to strive for their own interests even as they fulfill their social responsibilities, and to realize their social responsibilities through strategic thinking.

Attention to CSR, both Taiwan and overseas, have generally focused on large enterprises and has slighted small and medium-sized Enterprises. More attention needs to be given to CSR among smaller companies. In 2004 the European research organization CERFE studied 11 British, French and the Italian SMEs and concluded that the SMEs embedded CSR in their daily operations in order to strengthen their competitive advantages and facilitate their further development. The CERFE provided the inspiration for this research project, which selected three enterprises that had won both the National Quality Award and the National Outstanding SMEs Award-- White Wood House Co., Ltd., Aurotech Co., Ltd., and GSK InTek Co., Ltd.-- as subjects of empirical study. By examining the CSR practices of these three companies with regards to products, human resources and the local community, this study aims to pinpoint strategic CSR practices that bring substantive benefits to both the company and the society.

The conclusion of this study is that these three outstanding SMEs implement CSR strategically in regard to the quality, safety, and environmental protection aspects of products, the training aspect of human resources, and the community involvement aspect of social relation. At the same time, for these three companies, the labor-ownership, safety and Health, insurance and other fringe benefits aspects of human resources are covered by legal requirement, and the charitable donation aspect of social relations has little linkage with operational strategy.

Key words: Corporate social responsibility, Strategic social responsibility, Small and medium-sized enterprises, Product, Local community, Human resource.