隨著全球化的經濟發展整合，大型企業開始跨國性地將生產及銷售的觸角延伸到許多開發中國家。然而，有別於已開發國家中人民對於高品質的生活環境之要求，開發中國家為求經濟發展的快速成長，往往在過程當中忽略了社會關懷及犧牲了環境保護的需求，甚至跨國性企業在不同國家所採取的員工照護政策、社區關懷發展、環境保護政策等等，企業社會責任會在經營管理策略上亦有所差異。
實際上而言，在企業社會責任的宣導與推動的策略上，如何能夠有效的引發企業的動機以推行、運作CSR的相關活動乃是關鍵。換言之，既然CSR概念的主要訴求對象是企業，在研擬推廣宣導策略上，勢必貼近住企業體本身的動機而設計。目前研究報告大都針對永續發展的績效提出，鮮少探討到企業內部的管理機制，企業如何策略性地協調內部所有相關部門及人員，提升策略性企業社會責任的績效表現；以及本研究針對Carroll(1979)提出的企業社會責任應該做到的四個層面，對生產社會的期待及須對產品的經濟責任(economic)，企業必須遵守的法律責任(legal)，企業遵守社會期待的倫理規範責任(ethical)，以及企業自願性的社會角色，進行慈善責任(philanthropic)，進行跨產業個案訪談，期待經本研究深入的探討，所得的成果讓企業在執行企業社會責任時，能夠有效運用內部的管理機制，創造出符合相關利害關係人的期望，並且對相關企業社會責任理論能對有更進一步的解釋。
因此，本研究以十一家在中國和台灣跨國企業子公司個案訪談，研究了企業的CSR做法和相關的管理程序。發現企業社會責任的跨國協調機制、人力資源管理、高階管理團隊領導的制度建立，這些內部管理機制都是執行CSR重要的過程，通過這些跨國企業子公司達到在東道國的永續性CSR的做法。此外，我們發現一個強有力的企業的社會文化，此建立了子公司通過上述過程的一個重要因素，導致子公司的永續發展性。最後，我們確定的利害關係者的關係資本，為這些企業社會責任相關過程的另一個關鍵，也就是企業內部特定的資源，促使跨國企業子公司的可持續性。整體而言，調查結果的個案研究，我們研究提出了一個跨國企業子公司的企業社會責任的執行框架，說明企業如何做？為什麼做？並根據這些影響因素，使企業的CSR做法得到執行並有效率。這項研究因此也有助於企業社會責任理論的發展、資源觀、國際管理理論以及企業的內部協調機制的建立，並使企業的社會責任永續發展。

CSR approach is getting noticed by more and more scholars and practitioners to assist MNC subsidiaries’ performance and survival. Prahalad (2004) argued MNCs need to be able to explore and exploit opportunities from undeveloped or developing countries in pursuit of their continuous profitability and sustainability. However, how MNC subsidiaries can be organized to approach and discover the local people and social needs from emerging economies is still a question to be answered.
Porter & Kramer (2002) proposed strategic CSR approach for firms to getting into sustainability. By all means of strategic CSR, firms truly realize sustainability that simultaneously obtaining economic, social and environmental performance when the CSR activities are practiced from inside out that involves the whole organization, structure, and system, and meanwhile links with firm strategies. This research adopted system perspective incorporating RBV and stakeholder perspective to systematically examine how internal CSR-related processes interact to influence MNC subsidiaries’ sustainability in host country.
We accordingly looked into the CSR practices and the related management processes implemented by XI MNC subsidiaries in China and Taiwan through case interviews. We identified that CSR international coordination mechanism, HRM, and TMT leadership are all important processes through which MNC subsidiaries reach sustainability in host countries by CSR practices. Besides, we found that a strong corporate social culture within subsidiaries built up through the abovementioned processes is an important factor that leads to subsidiaries’ sustainability. In addition, we identified stakeholder relational capital derived from these CSR-related processes is another critical, firm-specific resource to facilitate MNC subsidiaries’ sustainable performance. On the whole, the findings upon the case studies of our research proposed a systematic MNC subsidiaries CSR framework that explains how, why, and under which influential factors CSR practices are implemented. This research therefore can contribute to the theoretical developments in CSR theories, RBV, and international management theories as well as firms’ management practices in conducting CSR for sustainability.

第一章 緒論………08
第一節 研究背景………08
第二節 研究動機………09
第三節 研究目的………10
第四節 研究流程………11
第二章 文獻探討…12
第一節 企業社會責任…12
第二節 企業永續發展…19
第三節 資源基礎理論…25
第四節 CSR回應模式…28
第五節 跨國協調機制…31
第六節 永續導向人力資源管理……34
第七節 高階管理團隊領導…………36
第八節 企業社會公民文化…………40
第三章 研究方法…44
第一節 個案研究法……44
第二節 概念性架構……45
第三節 研究設計與資料收集方式…46
第四章 個案綜合分析與命題發展…………50
第一節 企業永續發展績效…………50
第二節 企業社會公民文化表現與永續發展……60
第三節 企業社會責任策略性回應模式…………71
第四節 跨國協調機制…80
第五節 永續導向人力資源管理……84
第六節 高階管理團隊領導…………91
第七節 外部體制環境對永續發展績效表現……96
第八節 利害關係人之關係資本對永續發展績效表現……105
第九節 企業成立時間對永續發展績效表現…107
第五章 結論與建議…………113
第一節 研究結論……113
第二節 研究建議……124
第三節 研究限制……127
參考文獻…………128
中文文獻…128
英文文獻…130
網站參考…134

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三、網站參考
http://www.deakin.edu.au/arts/ccr/index.php
http://www.weforum.org/en/index.htm