企业伦理、社会责任与慈善公益作为之研究－以国内高-中华科技大学.docVIP

台灣標竿企業社會責任與公益作為之研究－ 以F金融企業集團為例 A Study on Social Responsibility and Corporate Philanthropy of the Benchmarking Enterprise in Taiwan : Taking F Group as an Example 鄭立華 Li-Hua Cheng 中華技術學院共同科副教授 Associate Professor China Institute of Technology 齊德彰 Der-Jang Chi 中華技術學院財務金融系講師 Instructor Department of Finance China Institute of Technology 摘　　要 本研究藉針對國內善盡社會責任與公益作為表現傑出的標竿金融產業－F金融企業集團進行個案研究。研究結果發現： (1)企業從事公益作為的內部動機主要為：順應世界潮流、企業文化、企業形象與公共關係、得到社區與社會的認同，提升知名度、增加員工向心力、促進整體商業環境良性發展、提升全體國民生活品質、對郷土國家的熱愛及節稅等，外部動機主要為：企業倫理的實踐、善盡社會責任、支持慈善公益團體等；(2)公益作為的方式有：金錢與實物贊助、企業志工投入等，途徑則有：自辦、透過公益團體或與其他企業合作辦理；(3)公益作為對企業的影響為：企業形象的建立、知名度及員工向心力的提升等。 關鍵詞：企業倫理、社會責任、公益作為 Abstract This research is a qualitative study undertaken by case studies conducted on F Group whose social responsibility and corporate philanthropy past were remarkable. The findings are as follows. Firstly, the intrinsic motives of enterprises in performing philanthropy are, namely get in line with the current trend, corporate culture, corporate image and public relations, be acknowledged and accepted by the community and the society, become famous, augment employees’ loyalty to the enterprises, promote positive development of the overall commercial environment, enhance people’s well-being and provide people with a tax-saving means, etc. The extrinsic motives of enterprises in performing charitable work are, namely the practice of enterprise ethics, the fulfillment of social responsibility and the support for charities. Secondly, philanthropy is carried in the form of donations, volunteer work or technical support, independently, through charities or in cooperation with other enterprises. Thirdly, the effects of philanthropy on the enterprises themselves are the creation of their corporate image, the increase in their fame and the enhancement of employees’ loyalty to the enterprises, etc. Keywords: enterprise ethics, social responsibility, corporate philanthropy 壹、緒　　論 研究背景與動機 長期以來，就有許多的企業基於「企業公民」的觀念，在默默從事公