近年來，企業社會責任(Corporate Social Responsibility, CSR)的觀念與實踐在國際上日益受到重視。如今，社會大眾與政府均要求企業對社會回饋更高的價值與實踐企業道德。有鑑於CSR議題已逐漸從企業被動性的公益回應轉成主動性的商業策略，本研究旨在建議一系統化方法將CSR策略方法轉化為CSR行動方案。 在方法上，發展圖示化的利害關係人評估與CSR議題相關性分析工具為起點，再利用品質機能開(Quality Funtion Development ；QFD)工具架構與步驟的邏輯概念，運用多層次矩陣展開的方式，發展CSR企業價值的機能部署工具，並提出「利害關係人關注重點與CSR經營要素分析」、「CSR經營要素與CSR策略發展自評」以及「CSR策略發展與競爭力行動方案評估」三個階層的邏輯分析方法，以轉換企業發展CSR策略議題，從定向到定位，從定位到目標設定，以作為企業發展具體企業社會責任行動方案之基礎，在此篇論文中，將透過個案舉例來闡明此方法發展過程。 As a global concept and practice, Corporate Social Responsibility (CSR) has been increasingly emphasized in recent years. Along with this trend, the general public and government authorities require industry to contribute greater social value as well as substantiate their claims for business ethics. With regard to the gradual shift of CSR from the enterprises’ passive response to active strategy, this research attempts to propose a logical methodology that will help companies turn CSR strategy into action plan. In the proposed methodology, firstly we use the diagrammatic stakeholder analysis with respect to various CSR issues. Then we adopt the ideas and procedure of Quality Function Deployment (QFD) to develop multiple layers of matrices, which represent “Stakeholder Interests versus CSR Elements”, “CSR Elements versus Assessment of CSR Strategy”, and “Assessment of CSR Strategy versus CSR Action Plan” respectively. Following this procedure, enterprises are able to set their CSR directions and key issues, align business strategy with CSR objectives, and establish the foundation for CSR actions. In the end, we demonstrate the proposed methodology with a case study in Taiwan.
