| Summary: | 近十年來，企業社會責任(Corporate Social Responsibility，CSR)和社會企業(Social Enterprise)在全球蔚為風潮，前者促使公司思考其在員工、社會、環境等層面的角色定位和所能發揮的影響力；後者則改變了非營利組織的經營思維與營運效率，使其採取具市場競爭力和財務獲利性的商業模式；兩者可謂搭建了營利事業與非營利組織之間溝通互動的橋樑，並使兩類型的組織在目標設定和策略執行上更具永續性。一個營利組織在通過B 型實驗室(B Lab)線上綜合性的企業社會責任評量—「效益影響評估」(B Impact Assessment)—後，可被認證成為B 型企業，該評量從員工照顧、社區經營、顧客關懷、環境保護、公司治理等面向進行細部項目檢核，在總分200 分中滿足80 分以上的條件要求，方可取得B 型企業的資格。
本研究探討台灣B 型企業在落實企業社會責任時，對於內、外部之利害關係人所採取的實務作法和制度設計，從中萃取出營利事業在CSR 五大面向下可供借鏡之處，進而建構出具正面社會影響力的商業模式。本研究總共訪談三家B 型企業，每家企業訪談對象包含一位高階主管(董事長、總經理或所長特助)和兩位負責推動B 型企業和企業社會責任相關業務的員工，累積共九位受訪者。
根據訪談結果，B 型企業透過落實企業社會責任，提升了員工對於工作的滿意度和投入度，進而降低員工流動率；提高顧客對企業的信任度和評價；減少對外在環境的衝擊，卻仍保有穩健獲利；降低舞弊和人謀不臧，完善公司治理。本研究亦針對研究所受限制和未來研究方向提出建議，供未來研究者做為參考。 === In recent years, corporate social responsibility (CSR) and social enterprises have become a growing trend on an international scale, the former has prompted companies to rethink its role and potential impact on employees, society, and the environment; the latter has changed the managerial mentality and operational efficiency of non-profit organizations, causing them to adopt business models that possess market competitiveness and financial profitability; the two have bridged the for-profit businesses and non-profit organizations, channeling communication
and interaction, motivating the two types of organizations to become more sustainable in goalsetting
and strategy implementation.
A for-profit organization that passes a comprehensive CSR evaluation— the “B Impact Assessment”—designed by the non-profit organization B Lab, is certified as a B-Corp. The assessment conducts detailed evaluations of CSR practices under five main categories(employee welfare, community engagement, customer outreach, environmental protection, corporate governance), if a company is to pass the requirements and score more than 80 points out of a total of 200, it attains B-Corp qualification.
This study researched the CSR practices and measures of Taiwanese B-Corps dealing with the various internal and external stakeholders, extracting their practical experiences under the five main categories. In this study, interviews were conducted at three Taiwanese B-Corps, interviewees at each company included a high-level executive ( the chairman, CEO or executive assistant) and two employees responsible for promoting B-Corp. and CSR practices, with a cumulative total of nine interviewees.
According to the results of this study, Taiwanese B-Corps have resulted in an increase in employee job-satisfaction and work-involvement, leading to lower employee turnover; improved customer trust and review of the company; mitigated external environment impact, and still retain a robust profit; reduced fraud and ineffective management, thus improving
corporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future
researchers.
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