An Empirical Study of Corporate Social Responsibility Implementation Reference Model – The case of Taiwanese High-Tech Industry

本研究調查通過企業社會責任報告CSR GRI G3 之最高等級A+水準的臺灣優良高科技產業，研究臺灣高科技產業導入CSR之管理制度實務內容、管理手法與其建置時序，並將研究結果彙整為臺灣企業社會責任導入參考之模式。 從二十世紀中發展至今，企業社會責任逐漸受到各國政府與全球企業的熱切關注，其所涵蓋之相關議題與層面也愈加廣泛。企業是擁有豐富資源的體系，企業的經營理念、方針、商業決策與營業行為已深入社會廣大層面，因此，企業對社會與其利害關係人的影響是不容小覷的。歷年來雖有許多文獻探討企業社會責任的內涵與定義，但隨著國際市場競爭白熱化，以及各界對永續發展與企業社會責任之要求的提升，臺灣企業不得不正視此一議題的重要性與迫切性，同時也突顯國內外對於導入CSR實際作法的相關文獻之不足。因此，本論文將採取CSR全球報告倡議組織在2006年所發佈、被全球企業廣泛應用的「CSR GRI G3全球報告綱領」為架構，合併質性與量化研究方法，剖析臺灣優良高科技產業針對企業社會責任報告綱領中的六大構面（經濟、環境、勞工、人權、社會與產品責任）共34項考量面（CSR Aspects）的實際管理系統與手法，並將之整理歸納為臺灣高科技產業導入CSR之參考模式。 首先，本研究透過專家深度訪談，瞭解臺灣通過GRI G3 最高等級A+水準之優良高科技產業是如何落實企業社會責任，同時調查針對GRI G3的34項CSR考量面（CSR Aspects）的實際管理系統、制度與導入手法為何，再以德菲法（Fuzzy Delphi）取得專家在各指標建置時序上之共識。最後，本文也將透過層級分析法(Analytic Hierarchy Process, AHP）探討，若在無法同時進行CSR各大構面之考量面的情況下，相對較重要之考量面總建置時序。期望藉由本研究結果，促進國內高科技產業對企業社會責任議題之瞭解與共識，肩負保護自然與社區環境的責任、提高競爭優勢、同時強化與員工以及利害關係人之關係，並做為國內欲導入企業社會責任的高科技產業或CSR領域後續發展之參考。The primary purpose of this empirical study was to develop a CSR implementation reference model using both qualitative and quantitative methodologies to investigate and analyze actual CSR management systems and approaches adopted by four of the Taiwanese manufacturers in high-tech industry which had been accredited with the Global Reporting Initiative (GRI) Application Level A+ certification for their outstanding CSR reports and performances. In the past few decades, literature seeking to define the concept of corporate social responsibility had emerged in abundance as the concept slowly began to take shape and gain prominence and publicity. Yet only until recently the heighted scrutiny of CSR performances and the fierce horizontal competition around the globe had led organizations to suddenly come to realize the fact that there were very limited existing literature and case studies on practical CSR implementations, especially in Taiwan. Therefore, this study aims to address the pressing needs of a practical CSR implementation model by Taiwanese corporations to seriously engage in CSR initiatives and manage CSR-related issues. To this end, the proposed CSR implementation reference model was designed in accordance with the GRI G3 Sustainability Reporting Guidelines and a combination of three methodologies, both qualitative and quantitative research methods, was conducted in this study. The research commenced with expert in-depth interview to acquire detailed information on the actual CSR management systems and approaches adopted by the four participating Taiwanese manufacturers to address the 34 CSR aspects in accordance with the GRI G3 Sustainability Reporting Guidelines. In the subsequent procedure, the fuzzy Delphi method was used to obtain consensus among the board of experts on the proposed CSR implementing prioritization of the 34 CSR aspects based on their actual experience and expertise in this field. Lastly, the full CSR implementation reference model was also complemented by an alternative model, which was developed using the analytic hierarchy process (AHP) in the even that engaging in all CSR dimensions concurrently might not be a viable option. It is hoped that this research could provide the underlying groundwork for 1) other Taiwanese high-tech industry wishing to replicate the same achievements in implementing CSR and 2) the future development in the realm of developing practical CSR implementation reference models