企業社會責任對於企業永續經營的重要性早已廣受肯定，然而在企業實施社會責任的同時，員工扮演了重要的利害關係人這個角色，不僅僅是企業政策的執行者，也是接受者，同時更可能具備評估者的權威。透過員工對於企業社會責任所抱持的觀點，得以ㄧ窺員工與企業之間在組織文化與組織認同上觀念的落差，也就是說，經由這場無聲的溝通，員工得以利用參與與否，對於企業社會責任的理念投下贊成或反對票，企業可從中分析問題所在並且積極因應之。 本研究透過員工得以自由選擇參與與否的企業公益活動來切入，利用活動型態及期間長短設計出四種活動情境，詢問受測者的參與意願。以便利抽樣方式透過線上問卷發給外商及本土企業員工，共發出180份問卷，回收150份，扣除填答不完整者，有效問卷共127份，有效填答率達70%。研究結果顯示，受測者對於活動型態沒有顯著偏好，僅對於活動期間長短有偏好，同時得知控制變項中的CSR感受程度、組織認同程度與活動的選擇有正向的相關。 從分析結果可知，員工的確會因為CSR感受程度與組織認同程度高而有較高的活動參與意願，企業應致力於傳遞企業社會責任理念，藉以凝聚共識，而且透過活動的設計吸引、爭取其他員工的認同與支持，創造ㄧ個企業、員工、社會三贏的局面。 It was a widely accepted concept that how important role Corporate Social Responsibility (CSR) takes to corporate’s sustainability. In line with this perspective, this research specifically focused on employee’s attitude towards CSR. Employee, as a key stakeholder, plays not only as the policy follower, also the taker, and even a rater. Therefore from employee’s point-of-view, we are able to understand the gap of how both parties define and value CSR.Employee’s participation or not mean something. Started from corporate philanthropy activities, which are free of choice to participate as an employee, we designed 4 different scenarios for respondents to select. Learned from results that respondents showed no preference in activity types but short-term activity is much preferred. Meanwhile, perceptions to CSR and organization identification, both variables are positive related to participation. Employee’s participation will be driven by how much they understand and accept corporate’s CSR concept. Employers need to pay more efforts to create a culture to support its CSR philosophy and raise employee’s CSR perception and ognizational identification. This activity will direct to a positive cycle among corporate, employee, and community.
