臺灣博碩士論文加值系統

近幾年來，企業社會責任逐漸成為顯學，達一定規模的特定產業已必須從事社會責任。然而，按照諾貝爾經濟學獎得主 Milton Friedman 而言，企業的最大目標是增進股東的利益，因此並不需要在社會責任的負擔上有所貢獻。

至今為止，關於企業的社會責任並無太明確的定義；對企業來說，參與社會責任又能從中獲得什麼樣的利益呢？為了能瞭解什麼是企業社會責任的良好界定方式，本文首先探討企業社會責任的發展歷程；為了明白企業參與社會責任後，對企業可能造成怎樣的影響，本文也就相關文獻所討論之面向作整理歸納；本文更進一步歸納企業社會責任的認證方式，包含指標與查證重點，探討目前著重的重點。

企業是否能充分使用其資源於創造股東價值，或是轉而利用閒置資源對利害關係人產生影響呢？本文將逐一比對研究文獻的重點關注與實務上的做法，嘗試找出於大型企業的標竿作法。

Corporate Social Responsibility(CSR) are getting prominent recently, the corporations beyond some scale are impossible to avoid but have to engage in social responsibility related actives. However, Milton
Friedman once said instead that the only goal for corporations is to maximize the profit for shareholders. Therefore, corporations may need not get involved in social responsibility.

Even now, we don’t fully agree with the definition of Corporate Social Responsibility, clearly. We don’t know much about what corporations can get from engaging in social responsibility actives as well as. Firstly,in this paper, we will try to go through the history
of CSR development for a better understanding of corporate social responsibility. Secondly, we will try to organize the relevant studies to find the impact of CSR. Finally, we will sort through the methods of certifications in CSR reports to find out what the concerning topics are
collectively.

No matter how the corporation will use its resource to maximize the profit of shareholders, or making impact in stakeholders with idle capacity, we will try to find the best way for corporations with CSR.

誌謝 i
摘要 ii
Abstract iii
目錄 iv
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 2
第三節 研究流程與方法 3
第二章 企業社會責任歷史探討 6
第一節 企業社會責任演進 6
第二節 台灣企業社會責任發展 13
第三節 定義企業社會責任 16
第四節 為何參與企業社會責任 18
第五節 實施社會責任對社會之影響 21
第六節 本章總結 23
第三章 資料蒐集 25
第一節 台積電企業社會責任 25
第二節 Intel企業社會責任 33
第三節 富邦金控企業社會責任 39
第四節 BNY Mellon企業社會責任 46
第四章 資料分析 51
第一節 企業社會報告書分析 51
第二節 同類型產業之企業社會責任比較 53
第三節 企業責任認證標準 55
第五章 結論與未來期望 58
第一節 結論 58
第二節 未來期望 60
參考文獻 61
附錄 66

一、英文部分
[1] Balakrishnan R, Sprinkle GB, Williamson MG. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review. 2011;86(6):1887-907.
[2] Bice S. Corporate social responsibility as institution: a social mechanisms framework. Journal of Business Ethics. 2017;143(1):17-34.
[3] Bode C, Singh J, Rogan M. Corporate social initiatives and employee retention. Organization Science. 2015;26(6):1702-20.
[4] Brammer S, Jackson G, Matten D. Corporate social responsibility and institutional theory: New perspectives on private governance. Socio-economic review. 2012;10(1):3-28.
[5] Carroll AB. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons. 1991;34(4):39-48.
[6] Carroll AB. A history of corporate social responsibility: Concepts and practices. The Oxford handbook of corporate social responsibility. 2008:19-46.
[7] Chen H, Wang X. Corporate social responsibility and corporate financial performance in China: an empirical research from Chinese firms. Corporate Governance: The international journal of business in society. 2011;11(4):361-70.
[8] Cochran PL. The evolution of corporate social responsibility. Business horizons. 2007;50(6):449-54.
[9] De Bettignies J-E, Robinson DT. When is social responsibility socially desirable? Journal of Labor Economics. 2018;36(4):1023-72.
[10] Du S, Bhattacharya CB, Sen S. Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication. International journal of management reviews. 2010;12(1):8-19.
[11] Frank U. Evaluation of reference models. Reference modeling for business systems analysis: IGI Global; 2007. p. 118-40.
[12] Freeman RE. Strategic management: A stakeholder approach: Cambridge university press; 2010.
[13] Friedman M. The social responsibility of business is to increase its profits. Corporate ethics and corporate governance: Springer; 2007. p. 173-8.
[14] Hoi CK, Wu Q, Zhang H. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review. 2013;88(6):2025-59.
[15] Lee EM, Park S-Y, Lee HJ. Employee perception of CSR activities: Its antecedents and consequences. Journal of business research. 2013;66(10):1716-24.
[16] McWilliams A, Siegel D. Corporate social responsibility: A theory of the firm perspective. Academy of management review. 2001;26(1):117-27.
[17] Sprinkle GB, Maines LA. The benefits and costs of corporate social responsibility. Business Horizons. 2010;53(5):445-53.
[18] Stigler GJ. The theory of economic regulation. The Bell journal of economics and management science. 1971:3-21.
[19] Tang Z, Hull CE, Rothenberg S. How corporate social responsibility engagement strategy moderates the CSR–financial performance relationship. Journal of Management Studies. 2012;49(7):1274-303.
[20] Tranfield D, Denyer D, Smart P. Towards a methodology for developing evidence‐informed management knowledge by means of systematic review. British journal of management. 2003;14(3):207-22.
[21] GREEN PAPER Promoting a European framework for Corporate Social Responsibility, 2001.
[22] COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS, 2011.
[23] European Competitiveness Report, 2008.
[24] PRINCEPLES FOR RESPONSIBLE INVESTMEN Annual Report 2017 Delivering An Ambitious Agenda.
[25] BNY Mellon Corporate Social Responsibility Report, 2012-2017.
[26] Intel Corporate Social Responsibility Report, 2012-2016.
[27] 2017-2018 Intel Corporate Social Responsibility Report.
[28] PRI Annual Report 2017.

二、中文部分
[1] AA1000保證標準, 2008.
[2] GRI準則繁體中文版
[3] 富邦金控企業社會責任報告書, 2006.
[3] 富邦金控企業社會責任報告書, 2010-2017.
[4] 台積電企業社會責任報告書, 民國96年-民國106年.
[5] 國際整合性報導架構正體中文版, 2015.
[6] 證券櫃檯雙月刊, 144期.

三、網路部分
[1] AccontAbility, https://www.accountability.org
[2] BNY Mellon , https://www.bnymellon.com/us/en/home.jsp
[3] European Commisiion, https://ec.europa.eu/growth/index_en
[4] GRI, https://www.globalreporting.org/Pages/default.aspx
[5] Intel CSR,
https://www.intel.com/content/www/us/en/corporate-responsibility/csr-report-builder.html
[6] IIRC, http://integratedreporting.org
[7] ISO, https://www.iso.org/home.html
[8] ISO 26000,　
https://www.iso.org/iso-26000-social-responsibility.html
[9] PRI, https://www.unpri.org/pri/
[10] ROBECOSAM, https://www.robecosam.com/en
[11] ROBECOSAM INDICES, https://www.sustainability-indices.com
[12] Unite Nations Sustainable Development Goals,
https://www.un.org/sustainabledevelopment/development-agenda/
[13] Wbcsd, https://www.wbcsd.org
[14] 富邦金控, https://www.fubon.com/financialholdings/home/index.html
[15] 富邦藝術基金會, http://www.fubonart.org.tw/event/special/166
[16] 台灣指數公司, https://www.taiwanindex.com.tw/index/index/
[17] 台灣永續指數發表會暨永續論壇,
https://www.youtube.com/watch?v=NJkQzZOdOsI
[18] 台灣證券交易所, http://cgc.twse.com.tw
[19] 台積電企業社會責任, https://www.tsmc.com/csr/ch/index.html
[20] 台積電文教基金會, https://www.tsmc-foundation.org/about/
[21] 天下企業公民, http://topic.cw.com.tw/csr/
[22] 證券暨期貨法令判解查詢系統, http://www.selaw.com.tw
[23] 謝豐舟-一個醫生需要多少倫理道德, 2012.
http://sites.mc.ntu.edu.tw/board.php?courseID=83&f=doc&folderID=585&cid=3168
[24] 遠見CSR, https://www.gvm.com.tw/CSR/