Small and Medium Enterprise (SME)
Corporate Social Responsibility (CSR)
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Abstract企業社會責任這個名詞，隨著金融風暴的發生，氣候的暖化，大自然的反撲，喚醒全球的人類，應該善盡企業社會責任，已蔚為風潮。 然而，推動企業社會責任多僅限於擁有較廣大資源的大企業，並未普及至中小企業。本研究，透過回顧企業社會責任的發展與歷程，探討中小企業推動CSR案例，以質性研究，了解中小企業執行CSR，會碰到的困難與挑戰，以及中小企業如何運用有限資源落實企業社會責任，達到永續發展的目標。 個案公司的CSR係由領導人堅定的決心，由上往下推動，運用成立公益信託，聚焦弱勢教育，透過參加評鑑與評比，健全公司治理與CSR的機制，並且結盟公益組織，運用企業管理能力，克服中小企業資源不足與追求創造股東權益最大化的前提下，成功的推動CSR。 基於對個案公司的研究發現，本研究建議政府應建置資源平台，並且提供獎勵辦法，鼓勵中小企業建立CSR的制度與編製企業社會責任報告書，進而制定法令規範，此外，本研究建議中小企業可藉由參與CSR之評鑑與評比，以最低的成本，健全公司治理制度與CSR的完整機制。
Corporate Social Responsibility (CSR) has become an increasingly important issue in the midst of the global financial crisis and global warming effect. CSR has been practiced in most of large enterprises that possess vast resources; however, it has not been popularly engaged by small and medium-sized enterprises (SMEs) yet. To understand the difficulties and challenges to SMEs and how they could practice CSR with limited resource to achieve the goal of sustainable business, the qualitative methodology is applied to collect data through reviewing the CSR development and process, and the CSR implementation in this SME case study. In the case study of this research, CSR is successfully carried out because the leader of the company promotes CSR concepts and activities to the employees with strong determination. They created an Educational Trust Fund to devote themselves in the Educational Program for Disadvantaged Children. Meanwhile, their corporate governance and CSR system are gradually enhanced and become well in place as the company participates in the CSR evaluation by a well-recognized media. Especially, while pursuing the most of shareholder benefits, the company implements CSR by utilizing their expertise in business management and cooperates with NPOs to overcome the lack of source in SMEs. According to the findings in this case, the study recommends the government construct a resource sharing platform and incentive programs to encourage SMEs to build up their CSR systems and prepare their CSR reports, and then promulgate the laws and regulations to require implementation of CSR in SMEs. Finally, the study suggests SME take the CSR evaluations by public media to enhance their corporate governance and CSR systems with the lowest cost.