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    Title: 策略性企業社會責任之研究:以某食品業公司為個案
    The Study of Strategic Corporate Social Responsibility : A Case Study of the Food Company
    Authors: 鄭德宇
    Cheng, Te Yu
    Contributors: 王文英
    Wang, Wen Ying
    鄭德宇
    Cheng, Te Yu
    Keywords: 企業社會責任
    CSR報告書
    策略性CSR
    管理制度
    Corporate social responsibility
    CSR report
    Strategic CSR
    Management system
    Date: 2016
    Issue Date: 2016-07-20 16:40:51 (UTC+8)
    Abstract: 隨著企業社會責任相關議題逐漸成為企業經營與投資人決策之關鍵,如何將CSR與企業本身核心能力做結合,已成企業之重要課題。
    本研究採用個案研究法,以國內一家食品公司為研究對象,探討企業如何篩選出與企業策略相關之策略性CSR項目,並對其管理制度及於CSR報告書中之揭露現況進行分析。得出結論如下:
    一、透過策略地圖之繪製而篩選出的個案公司策略性CSR項目共有35項。
    二、個案公司針對前述項目設有14項管理制度,以協助內部衡量及管理之用。
    三、個案公司35項策略性CSR項目,在CSR報告書中僅做文字敘述的有5項,文字與量化數據皆有揭露的有19項,無揭露的有11項。
    Reference: 一、 中文部分
    全球永續性報告協會,2014 a,GRI G4 永續性報告指南:報告原則與標準揭露,吳文雅、莫冬立、張凱評、陳科里、張仁杰與楊于縈譯,台北:社團法人中華民國企業永續發展協會。
    全球永續性報告協會,2014 b,GRI G4 永續性報告指南:實施手冊,吳文雅、莫冬立、張凱評、陳科里、張仁杰、楊于縈譯,台北:社團法人中華民 國企業永續發展協會。
    全球永續性報告協會,2016,GRI G4 食品加工業揭露,吳文雅、莫冬立、張凱評、陳科里、張仁杰、巫宜株、陳譽文譯,台北:社團法人中華民國企業永續發展協會。
    吳榮義、林秀英,2003年,臺灣產業科技創新之國際競爭力,「2003 產業科技創新:關鍵年代的科技政策與挑戰」國際研討會。
    吳安妮,2003,平衡計分卡之精隨、範疇及整合(上),會計研究月刊,第211期:45-51。
    吳安妮,2005,策略地圖之精髓與運用,馬偕院訊,第275期:3-12。
    吳秉恩,1984,管理才能發展方案實施與成效關係之研究,國立政治大學企業管理研究所博士論文。
    財團法人食品工業發展研究所,2014,食品產業年鑑,經濟部技術處產業技術知識服務計畫(ITIS)。
    財團法人食品工業發展研究所,2015,食品產業年鑑,經濟部技術處產業技術知識服務計畫(ITIS)。
    陳李綢,1996,個案研究,台北:心理出版社。
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    葉重新,2001,教育研究法,台北:心理出版社。
    黃正忠,2014a,企業社會責任─為永續發展之本,會計研究月刊,第340期(3月):60-63。
    黃正忠,2014b,從食安與日月光事件談策略性CSR的實踐,證劵服務,第621期(1月):33-36。
    詹文男,2002,資訊科技產業智慧資本衡量之研究-系統理論之觀點,國立中央大學資訊管理所博士論文。

    二、 英文部分
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    Bertalanffy, L. 1951. General system theory: A new approach to unity of science. Human Biology 23 (12): 303-361.
    Bhattacharyya, S. S. 2010. Exploring the concept of strategic corporate social responsibility for an integrated perspective. European Business Review 22 (1): 82-101.
    Bowen, H. R. 1953. Social Responsibilities of the Businessman. New York: Harper 1& Row.
    Bushnell, D. S. 1990. Input, process, output: A model for evaluating training. Training and Development Journal 44 (3): 41-43.
    Carroll, A. B. 1999. Corporate social responsibility. Business & Society 38 (3): 268- 295.
    Chatterji, A., and D. Levine. 2006. Breaking down the wall of codes: Evaluating non-financial performance measurement. California Management Review 48 (2): 29-51.
    Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review 14 (4): 532-550.
    Galbreath, J. 2010. The impact of strategic orientation on corporate social responsibility. International Journal of Organizational Analysis 18 (1): 23-40.
    Heslin, P. A., and J. D. Ochoa. 2008. Understanding and developing strategic corporate social responsibility. Organizational Dynamics 37 (2): 125-144.
    Jo, H., and M. A. Harjoto. 2011. Corporate governance and firm value: The impact of corporate social responsibility. Journal of Business Ethics 103 (3): 351-383.
    Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard: Measures that drive performance. Harvard Business Review 70 (1): 71-79.
    ________, and ________. 1993. Putting the balanced scorecard to work. Harvard Business Review 71 (5): 134-142.
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    ________, and ________. 2006. Alignment : Using the Balanced Scorecard to Create Corporate Synergies. Boston: Harvard Business School Press.
    Khan, H. U. Z. 2010. The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management 52 (2): 82-109.
    McClendon, N. M. 2010. Strategic ethics: A new theoretical paradigm and measurement rubric for corporate responsibility projects. Master Thesis, Faculty of the USC Graduate School, University of Southern California.
    McGrath, J. E. 1964. Social psychology: A brief introduction. New York: Holt, Rinehart and Winston.
    McWilliams, A., and D. Siegel. 2000. Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal 21 (5): 603-609.
    Morgan, P. M., and J. G. Covin. 2000. Environmental marketing: A source of reputational, competitive, and financial advantage. Journal of Business Ethics 23.3 (2): 299-311.
    Nelling, E., and E. Webb. 2009. Corporate social responsibility and financial performance: the "virtuous circle" revisited. Review of Quantitative Finance and Accounting 32 (2): 197-209.
    Nidumolu, R., C. K. Prahalad, and M. R. Rangaswami. 2009. Why sustainability is now the key driver of innovation. Harvard Business Review 87 (9): 56-64.
    Porter, M. E., and M. R. Kramer. 2006. Strategy and society: The link betweencompetitive advantage and corporate social responsibility. Harvard Business Review 84 (12): 78-92.
    ________, and ________. 2011. The big idea :Creating shared value. Harvard business review 89 (1-2): 62-77.
    Rubin, A., and E. Babbie. 1993. Research Methods for Social Work. Pacific Grove, Calif.: Brooks/Cole.
    Werther, Jr. W. B., and D. Chandler. 2005. Strategic Corporate Social Responsibility : Stakeholders in a Global Environment. London: Sage Publications.
    Yin, K. 1994. Case Study Research: Design and Methods. 2nd ed. International Education and Professional Publisher.

    三、 網路資料
    個案公司103年年報。
    個案公司103年企業社會責任報告書。
    臺灣證券交易所網頁:http://www.twse.com.tw/ch/index.php
    Description: 碩士
    國立政治大學
    會計學系
    103353025
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353025
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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