臺灣博碩士論文加值系統

本研究運用 SAM (Strategic Alignment Model) 策略校準模型於策略型企業社會責任 (Strategic Corporate Social Responsibility) 的主題， 協助企業回答 - 企業社會責任可以如何進行以使企業獲得競爭優勢 的問題。

SAM 是 90 年代發展出來為了彌補「企業經營策略目標」，「組織架構與能力」與「資訊策略目標」，「資訊架構與能力」等策略面與功能面間差異的模型。 SAM 的策略校準模型是研究謀求 「資訊科技」與 「企業經營」的校準發展，進而創造組織競爭優勢為目的。

本研究應用 SAM 的框架發展出 SCSR-SAM 模型 (Strategic Corporate Social Responsibility – Strategic Alignment Model)，來表達「社會責任」與「企業經營」間的策略面與功能面的校準模型， 進而提供識別企業的經營與企業社會責任間多種策略發展及施行的途徑， 協助企業的「社會責任」與「企業經營」校準，進而創造企業的競爭優勢。

This paper explores the application of the Strategic Alignment Model (SAM) to the formulation of strategies for SCSR (Strategic Corporate Social Responsibility) in corporations, assisting corporations to gain competitive advantages through corporate social responsibility.

SAM was created during the 90s in order to bridge the gap in terms of objectives, competences between business and IT professionals to achieve competitive advantages.

The present study applies SAM to SCSR-SAM (Strategic Corporate Social Responsibility SAM) to align development on business strategies and corporate social responsibilities. This paper proposes a new framework to represent alignment in a way that multiple strategies and pathways can be recognized, favoring dialogue and coordination, and provides a path to competitive advantages through corporate social responsibility.

一、 緒論
1.1 研究動機 ........................................1
1.2 研究目標 ........................................1
1.3 研究架構.........................................3
1.4 預期研究貢獻.....................................4

二、 文獻探討
2.1 企業社會責任的源起與發展 ........................5
2.1.1 企業社會責任的概念與發展 ...................5
2.1.2 企業對企業社會責任的演化過程 ...............8
從企業經理人對社會責任所持的態度轉變三階段 ....9
從組織行為對社會責任的反應模式 ...............10
台灣企業目前推行企業社會責任的現況 ...........12
2.2 策略型企業社會責任文獻探討 .....................15
2.3 策略校準文獻探討 ...............................27
2.4 SAM (Strategic Alignment Model)策略校準理論
與模型介紹.......................................29
2.5 ED\ES (Economic Development\Environment Sustainability)
SAM模型介紹 .....................................37

三、 SCSR (Strategic CSR)-SAM策略校準模型發展 .............45
3.1 研究假設 .......................................46
3.2 研究預測 .......................................57

四、 研究例證 ...........................................59
4.1 八種策略校準途徑的例證 .........................59
4.2 Fusion (融合)策略校準途徑的例證 ................73

伍、 結論與建議 .........................................77
5.1 研究結論與實務建議 .............................77
5.2 研究限制 .......................................78
5.3 後續研究建議 ...................................78

參考文獻 ................................................79

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