| 摘要: | 企業社會責任是任何企業組織持續經營及永續發展所需面對的核心議題，然而，台灣地區的中小企業面臨企業社會責任議題，參與性仍顯得較不積極。本研究採用廣泛使用之全球報告倡議組織所提出「GRI 永續性報告綱領」3.0版作為評估中小企業參與企業社會責任的可行性。
依據管理系統運作因素及永續性報告綱領中經濟、環境、勞工及尊嚴工作、人權、社會、產品責任等績效指標作為問卷調查基礎，並經專家檢視問項及進行前測效度及信度檢驗，以受訪者員工自身變項因素探討企業於執行企業社會責任各項績效指標優先順序。由於中小企業較不易由外部利害相關者期望作為規劃企業社會責任相關事宜，因此本研究設計上除以企業員工作為內部利害相關者進行問卷查訪外，並利用公開網路調查與回收，以作為問卷樣本背景及後續探討。
以敘述統計、單因子變異數及多準則相加模式驗證分析1,087回收問卷，調查結果顯示以員工自身變項（性別、年齡、教育程度、工作年資、產業別、身分群組、參與密度與參與權責時）不同，對於企業執行企業社會責任認知有顯著影響。其次，以員工的期望及認知排序可作為企業執行企業社會責任各項指標的優先順序。企業可檢視自身資源並妥善分配，可作為進行企業社會責任運作先期規劃，使逐一達到企業社會責任工作各績效指標揭露。此外，研究中提出方式亦可應用於中小企業評估員工以外的其他利害相關者期望，以作為整合建立企業社會責任工作。關鍵詞：企業社會責任、利害相關者、全球報告倡議組織、利害相關者參與
Corporate social responsibility, CSR, is a core issue for any organization committed to sustainable development. However, it is uncommon for small and medium-sized enterprises, SMEs, to engage in corporate social responsibility. This study attempts to evaluate the feasibility of SMEs’ engagement in CSR. Because of its global acceptance, the Sustainability Reporting Guidelines Version 3.0 proposed by the Global Reporting Initiative are adopted in this research.
Questionnaires are designed based on the performance indicators of economic, environmental, labor practices, decent work, human rights, society, and product responsibility. To provide sufficient background information to respondents, respective aspects of each performance indicator are also included in the questionnaire. Applicability of the questionnaires is refined through an experts review process. This study only considers employees as the primary stakeholders. This is due to the fact that external stakeholders of a small and medium-sized company are relatively reluctant to engage in the CSR reporting process. To collect as many returned questionnaires as possible, social media is utilized in addition to in-house surveys.
Sophisticated statistical analysis methods are used to analyze 1,087 returned questionnaires. Results of the survey indicate that personal background such as gender, age, education, tenure, etc. strongly affect the respondents’ perception on CSR. Secondly, employees’ preference on the ranking of the performance indicators can be used to prioritize an organization’s social responsibility programs and to allocate limited resources. Approaches proposed in this study can also be used by a SME to engage other stakeholders other than its own employees. Keywords : Corporate social responsibility, Stakeholders, Global reporting initiative, Stakeholders engagement |
