| Summary: | 碩士 === 真理大學 === 企業管理學系碩士班 === 107 === The “B” of B corporations refers to “Benefit”. Briefly speaking, B corporations are certificated and public benefit organizations. They must meet B certification (impact assessments) which will be evaluated from the performance of employee benefit, social community, environment and long-term development. The B impact assessments measure all performances in a period of 6 months and result by giving a score. The highest score is 200. If the score reaches 80, that means the first level is passed. At this moment, there are about 20,000 enterprises or organizations from all of the world are applying for this assessment which is free for use and no limitation in enterprise scales.
This research aims to realize the 5 main segments of B Certification by having a close look at JWCPA’s employee strategy which is evaluated from salary,resignation and job satisfaction. JWCPA received the highest score in the segment of Employee Benefit among all Taiwanese enterprises. Total 6 employees were interviewed from JWCPA, the HR secretary, a new recruit, the manager of Customer Service , the accountant, the B Corp promoter (Executive Assistant) and the leader of Account Audit.According to the interview, it is realized that the original corporate philosophy of JWCPA is similar to the concept of B Corp., but it is more like oral slogan, not officially documented. After the introduction of B certification, the virtual corporate philosophy not only can be officially documented and measured, but also can be evaluated whether if there is any possibility to be optimized. If any general enterprise or organization expects their employees who have higher job satisfaction, lower turnover rate and high loyalty like the employees of B Corporations, what JWCPA are doing to the employees is a good reference model.
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