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1、企業社會責任之探討張培新*摘要企業社會責任(CorporateSocialResponsibility,CSR),是近一十年來西方社會對企業要求的一股重要力量,已經逐漸融入了企業文化及企業經營運作之屮。傳統的觀念認爲企業的目標是要爲股東賺取利潤,對於企業是否應負擔社會責任大多採取否定的態度,然而隨著經濟快速成長,社會環境的日益複雜,企業違反倫理道德的行爲也愈來愈多。社會上政商勾結、利益輸送、勞資糾紛、環保抗爭、消費者投訴等事件層出不窮,這種情形促使企業在賺取利潤之外,開始關心如何回饋社會,及思考其所
2、應負之社會責任。本文主要探討企業社會責任的理論和實踐,首先說明企業社會責任的槪念與意涵,並討論企業社會責任推動的重要性,以及企業社會責任相關之阈際標準規範,進一步分析提出企業社會責任實踐之道,最後以台達電履行社會責任的實例,做爲台灣企業的借鑑'藉以增強對企業社會責任的認知。,張培新,建國科技大學美容系助理教授OnCorporateSocialResponsibilityPeir-shinChang,Shih-minCheng,Chung-shingHua*AbstractForthepasttwod
3、ecades,corporatesocialresponsibility(CSR)hasbecomeincreasinglyimportantinWesternsocieties,sothatithasvirtuallymergedintotheculture,aswellasbusinessoperations,ofcompaniesandenterprises.Conventionally,thesolepurposeofabusinessistoearnprofit,havinglittlet
4、odowithsocialresponsibility.Aseconomicandsocialenvironmentsgrowincreasinglycomplexandcomplicated,moreandmoreethicalandmoralproblemsofbusinessariseconcerninggovernment-businesscorruption,conflictsofinterest,labordisputes,environmentalprotection,consumer
5、complaints,etc.Therefore,organizationsfeelobligedtoconsidertakingsomeresponsibilityforsociety,besidesmakingprofit.ThepaperdiscussesthetheoryandpracticeofCSR.ItfirstexplainstheconceptandsignificanceofCSRandproceedstodealwiththeimportanceofpromotingCSR,b
6、esidesanintroductiontorelatedinternationalnormsandstandards-ThisstudythenofferssomerecommendationsonhowtoputCSRintopractice.Finally,withaviewtostrengtheningtherecognitionofCSRasanobligation,itgivesDeltaElectronicsasagoodexampleforotherbusinessorganizat
7、ionshereinTaiwan.Keywords:corporatesocialresponsibility;CSR;businessethics;DeltaElectronicsPeir-shinChang,AssistantProfessor,DepartmentofBeautyScience,ChienkuoTechnologyUniversity・Shih-minCheng,AssociateProfessor,DepartmentofAppliedForeignLanguages,Chi
8、enkuoTechnologyUniversity.Chung-shingHua,AssociateProfessor,CenterforGeneralEducation,ChienkuoTechnologyUniveristy.企業社會責任(CorporateSocialResponsibility,CSR),是近一十年來西方社會對企業要求的一股重要力量,已經逐漸融入了企業文化及企業經營運作之屮。傳統的觀念認爲企業的目標是要爲股東賺取利潤,對於企業是否應負擔社會責任