臺灣博碩士論文加值系統

社會企業結合企業社會責任策略之經營模式對利害

由於非營利組織面臨到捐款的減少，並非每個企業體都善盡企業社會責任，以及身心障礙者就業的限制與不足；因此，結合社會價值與獲利能力的組織-社會企業，開始在世界各地如雨後春筍般發展起來。Forsyth (2012)談到社會企業的每一項決策及策略都需要經過深思熟慮地確認是否兼顧到社會面和經濟面，才能稱為經營良好的社會企業。過去研究學者談到社會企業的經營方式及利害關係人理論，然而卻很少有學者將經營模式與利害關係人權衡方式連結起來探討。本研究運用半結構式訪談，訪問並分析6間台灣社會企業，試圖找出社會企業的經營模式對利害關係人權衡方式的影響。研究結果發現社會企業營運時，偏重社會策略；而在營運時，發現資源夥伴和價值認同也是必要的經營要素；另外，社會企業會依據所偏重的社會價值而影響利害關係人利益分派的依序，所以Mitchell et al. (1997)提出之利害關係人權衡方式並不適用於社會企業，研究也進一步提出對國內社會企業學術與實務建議。


關鍵字: 社會企業、企業社會責任、經營模式、利害關係人權衡方式

THE IMPACT BETWEEN SOCIAL ENTERPRISE’S BUSINESS MODEL COMBINED WITH CORPORATION SOCIAL RESBONSIBILITY STRATEGY AND STAKEHOLDER’S WEIGHTING METHOD

Due to the shortage of donation faced by the non-profit organizations and recent lack of social responsibility for the minority, social enterprises combined with social value and economic profits have gained their weights around the world. Forsyth (2012) suggested that a well-run social enterprise need to balance its social and economic benefits. Researches on the social enterprise have stated the relation between the social enterprise’s business model and stakeholders. However, research which deals empirically with the stakeholder’s weighting method is scant. Therefore, the aim of this paper is to explore the relation between the social enterprise’s business model and stakeholder’s weighting method. The research methods used in this paper involve a semi-structured interview concerning business model and stakeholder’s weighting method. Results of this study show that social enterprises focus on social strategy while there are two other factors are also important in the business model; that is, resource partners and value identification. Moreover, the stakeholder’s weighting method proposed by Mitchell et al. (1997) is not a suitable method for social enterprise. To conclude, the results of this study shed light on the dynamic relationship of social enterprise’s business model and stakeholder’s weighting method, and provide social entrepreneurs with a better understanding of how social enterprise’s business model relate to stakeholder’s weighting method.

Key Words：Social Enterprise; Corporate Social Responsibility; Business Model; Stakeholder’s Weighting Method

中文摘要 --------------------------------------------------------------- i
英文摘要 --------------------------------------------------------------- ii
誌謝 --------------------------------------------------------------- iii
目錄 --------------------------------------------------------------- v
表目錄 --------------------------------------------------------------- vi
圖目錄 --------------------------------------------------------------- vii
第一章 緒論----------------------------------------------------------- 1
第一節 研究背景------------------------------------------------------- 1
第二節 研究動機------------------------------------------------------- 4
第三節 研究目的------------------------------------------------------- 6
第四節 研究流程------------------------------------------------------- 7
第二章 文獻探討------------------------------------------------------- 8
第一節 企業社會責任---------------------------------------------------- 8
第二節 經營模式：營利企業與社會企業-------------------------------------- 11
第三節 利害關係人權衡-------------------------------------------------- 16
第四節 企業社會責任與利害關係人之關聯------------------------------------ 19
第三章 研究方法------------------------------------------------------- 24
第一節 研究架構------------------------------------------------------- 25
第二節 研究變數之操作型定義與訪談題目訂立-------------------------------- 26
第三節 資料來源與分析-------------------------------------------------- 28
第四章 研究結果------------------------------------------------------- 29
第一節 個案介紹------------------------------------------------------- 29
第二節 社會企業提升社會福祉之社會策略------------------------------------ 33
第三節 社會企業融合社會策略與商業策略之經營模式--------------------------- 37
第四節 社會企業經營模式對利害關係人權衡之影響----------------------------- 42
第五章 結論與建議----------------------------------------------------- 45
第一節 研究結論------------------------------------------------------ 45
第二節 管理意涵------------------------------------------------------ 46
第三節 研究限制------------------------------------------------------ 47
參考文獻 ------------------------------------------------------------- 48
附錄一 訪談題目----------------------------------------------------- 59
附錄二 訪談同意書---------------------------------------------------- 60

表 目 錄
表1 企業社會責任的定義---------------------------------------------------- 9
表2 企業社會責任之不同論點------------------------------------------------ 10
表3 各學者之商業模式的建構要素--------------------------------------------- 14
表4 營利、非營利組織組織特性及利害關係人特性的異同----------------------------18
表5 OECD多國企業指導綱領------------------------------------------------- 20
表6 操作性定義表與訪談題目之對照表----------------------------------------- 27
表7 公司基本資料表------------------------------------------------------- 28
表8個案公司比較表-------------------------------------------------------- 32
表9其他經營模式要素表----------------------------------------------------- 42
表10各個案公司之利害關係人權衡依據表---------------------------------------- 44
表11命題總表------------------------------------------------------------ 46



圖 目 錄
圖1研究流程圖------------------------------------------------------------ 7
圖2三種特性區分利害關係人--------------------------------------------------17
圖3企業社會責任金字塔指標--------------------------------------------------19
圖4利害關係人的足跡-找尋合適的鞋子------------------------------------------22
圖5概念性架構圖-----------------------------------------------------------25

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