對台灣企業來說，企業社會責任是近年才被重視的一個議題。在過去企業的唯一社會責任就是「增加利潤」。但到了今日，企業在經營上須對所有的利害關係人負責，也就是必需承擔更多的企業社會責任（CSR）。CSR的意涵是從稱為『三重盈餘』（Triple Bottom Line）的經濟、環境、社會等三大構面來展延，企業除了追求股東利潤的極大化外，也應同時兼顧員工、消費者、供應商、社區與環境等利害關係人（stakeholders）的福利。 本研究在研究方法上採的是比較研究法與深度訪談兩種。以標竿企業－美商奇異公司的兩個CSR專案：「企業公民」及「綠色創想」為比較基礎，並以GRI所制訂之G3綱領為比較項目，歸結出台灣企業與國外企業目前在CSR執行上的落差，並透過訪談兩家有正式發佈企業社會責任報告書的台灣廠商：友達、宏碁，找出台灣企業在短期、中期及長期的CSR策略規劃與執行作法。 / Corporate Social Responsibility is focused in Taiwan recent years. Profit is not only the index to evaluate a good company. As a multinational corporation, its strategy, operation, purchase and investment influence the local area. More and more stakeholders request company to reveal non-finance report about aspects of economy, sociality and environment. The transparence becomes important. It is applied comparative analysis research and in-depth interview to this paper. Compared General Electric’s Citizenship report and Ecomagination report with Acer and AUO’s CSR report and interview, it can be analyzed difference of CSR status and gap in International and Taiwan and then to develop strategic planning and executive way.

摘要 在全球各地社會與環境日益遭受破壞的同時，社會企業蔚為風潮，台灣政府以及社會大眾也愈趨重視相關社會企業的議題。然而，社會企業的定義仍眾說紛紜，本研究將於文獻探討中歸納與整理出不同學者與不同組織對社會企業的定義，以對社會企業的觀念有所釐清。 研究者參與新創社會企業─「B2O公益平台」的建立研究，欲從三重盈餘商業模式的十一項組成要素如目標客層、價值主張、通路、顧客關係、收益流、關鍵資源、關鍵活動、關鍵合作夥伴、成本結構、社會與環境利益以及社會與環境成本，分析與探討新創社會企業的商業模式應如何組織與展現，並藉由深入訪談伯大尼兒少家園與善牧基金會兩家社福機構的管理者，了解社會福利市場的需求缺口與既存難題，並進而從社福機構的角度得知回饋意見，以優化「B2O公益平台」的價值活動，制定策略使「B2O公益平台」能永續發展。又由於「B2O公益平台」尚未正式營運，本研究還找了另一已成功營運的社會企業─「網絡行動科技」進行三重盈餘商業模式的分析與研究，找尋其可學習之處，以應用於「B2O公益平台」未來的發展上。 本研究綜合整理與分析社會企業的文獻資料、「B2O公益平台」創辦人的訪談與社福機構管理者的回饋以及「網絡行動科技」的經營分享，找出「B2O公益平台」未來在實務管理上，可能面臨之問題與挑戰，並提供改進方向與具體建議，期望未來「B2O公益平台」在正式營運上能更加穩健順利，並且透過上述的研究與探討，刻劃出有別於一般企業的社會企業商業模式，作為對日後社會企業商業模式創立的參考，以對社會企業的學術發展有所貢獻。 關鍵字：社會企業、商業模式、三重盈餘商業模式、社福機構、公益

本研究透過永續發展三重盈餘理論，以虛擬故事法設計問卷，針對金融業永續發展進行研究消費者對於其企業形象、個人及企業購買意願與知覺風險四構面的影響。 本研究針對各校企業管理研究所碩士生客群為抽樣對象，共收集有效問卷225份，並利用結構方程模式檢驗研究假說。研究結果歸納如下： 1.金融業永續發展對企業形象有正向影響關係，社會面及環境面表現是關鍵因素。 2.金融業永續發展對個人購買意願、企業購買意願與知覺風險有正向影響關係，經濟面表現是關鍵因素。 3.永續教育非為讓受試者更重視各構面社會及環境面向的關鍵要素。 透過文獻回顧與資料分析實證研究，本研究的研究貢獻如下： 1.以往文獻較少探討金融業永續發展對於消費者行為的議題，僅有是以企業社會責任為基礎的情況下探討，本研究透過永續發展理論，釐清與企業社會責任關係，針對金融業進行研究消費者行為相關議題。 2.實證金融業永續發展對於企業形象、個人購買意願、企業購買意願及知覺風險有正向的影響效果，並發現影響各構面的關係面向因素。 3.實證受試者接受永續教育及對永續認知的多寡與各構面的關係。 4.研究對象為各校就讀企業管理研究所學生，此群學生對於永續發展議題的觀點對於未來金融業發展永續作為相關實務有其參考價值。 / The research is a study of Corporate Image, Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk based on the sustainable development theory - Triple Bottom Line through the scenario approach to design the questionnaire. The study collected 225 valid questionnaires from students who are major in business administration in master degree and took advantage of SEM to verify research hypotheses. Results and discussions are concluded below： 1.The sustainable development of the financial industry has a positive impact on Corporate Image. Social and Environmental aspects performance are the key factor. 2.The sustainable development of the financial industry has a positive impact on Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk. Economic aspects performance is the key factor. 3.Thera are not having positive result on through sustainable education can let the subjects pay more attention to Social and Environmental aspects performance. Through analysis of empirical research and literature review, research contributions of this study are concluded below： 1.Past researches few investigated the case of the financial sector for sustainable development issues in consumer behavior and most of researches are based on corporate social responsibility. Therefore, this study clarifies the relationship between corporate social responsibility and studies cusomers behavior issues through sustainable development theory. 2.Through the Empirical Study, found that the sustainable development of the financial industry has a positive impact on Corporate Image, Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk and further found the relationships between various aspects (Economic, Social and Environmental). 3.Through the Empirical Study, found the relationships among sustainable education, awareness of sustainable development and various aspects. 4.This reasarch, target group are students study for MBA, can apply financial institutes for some pratical reference value when financial institutes want to do the sustainable development.

商業上的大趨勢（megatrend）一直是學者專家所研究的對象，因為它影響著企業如何競爭與為消費者創造價值。近年來，由於全球化與新興經濟體所帶來的環境衝擊與自然資源的競爭，迫使商業開始出現本質上的改變。本研究以里仁公司為例，深入研究日益蓬勃發展的社會企業如何因運時勢而生，及其如何運用獨特的經營模式來為消費者以及農友創造價值，以達到經濟、社會與環境的三重盈餘。 本研究採用文獻回顧分析結合非結構式的訪談，與里仁公司的總經理、公關部進行數十小時的溝通與意見交流，以分析歸納出里仁公司的經營模式與關鍵成功因素。里仁公司的成立目的是推廣台灣的有機農業與慈心食品 ，讓消費者有健康的飲食，提升台灣農民的競爭力同時保育環境。里仁公司為佛教徒所創立，其研習的經典「菩提道次第廣論」為組織的思想與價值觀，指導著組織上下的行為法則，形塑出強勢的企業文化。因此相較於一般企業，里仁公司的組織成員目標與組織目標整合程度較高，而由此衍生出來的成功關鍵有三，一為宗教背景帶來的組織整合能力，二為慈心事業利用社會資本所創造的綜效帶來供應鏈的緊密關係，三為里仁公司的創新與研發能力。 里仁公司的成功，有賴於高度的組織認同與組織獨特經營模式的相輔相成，對於里仁公司而言，能夠落實佛法才是事業的意義。因此在面臨市場需求大的組織成長壓力，里仁公司仍堅定步伐讓員工慢慢從佛法內化學習起，因其不以利益擴張為考量，即便組織成長趨緩可能會影響獲取規模經濟的優勢。從經營模式來看，社會資本的大量運用與模式中各個環結串連的流暢性是里仁模式成功的關鍵，慈心事業的各組織分別在供應鏈上扮演著資源的媒合者來把上游供應商、消費者與里仁公司緊緊串連，供應商與消費者亦同時成為組織社會資本的一部分，帶入更多的人來認識里仁與新的消費力量。 里仁公司藉由提供有機與慈心食品給消費者，同時幫助台灣的農民在走向外銷之路上更具有競爭力，盈餘則贊助兩個股東基金會的生命成長營隊、校園蔬食及種樹護地球等讓促進社會健康與改善環境的活動。目前台灣有機農業已逐漸發展成熟，里仁公司已開始邁向新的策略—結合環境保育與有機農業，期望能讓台灣重要的環境保育區、集水區上游有乾淨的水質與土壤，並利用環境保育商標來凝聚消費者對這塊土地的重視。 對於此經營模式如何複製與擴充，作者認為整合經營模式中利害關係人需求間的交換機制以及善用經營模式的可複製元素是成功關鍵。在個案公司的例子中是將佛家以人為本的普世價值形成強組織文化，將供應商、消費者的需求與供給能夠透過組織力量的媒合進行更有效率的交換。強組織文化在此種商業模式的應用上不可或缺，其為累積社會資本的一大關鍵。另外則是運用社會資本產生一回饋系統。 / Business megatrend has always been an important research target, as it influences on how enterprises compete and create value for their customers. In recnt years, globalization and emerging economies bring environmental impact and competition for natural resources, forcing fundamental and persistant shift in how companies compete. In this research, Leesen Company is used as a case of a social enterprise to illustrate how it creates and utilizes social capital to grow and sustain its business, which provides a reference for social entrepreneurs and researchers to develop new business model that achieves the so called triple bottom lines. Systematic paper review combined with 26 hours of low-structured interview with CEO and director of public relations in Leezen Company, this study aims to summarize and analyze the business model and key success factors. Leezen Company is built for promoting organic agriculture and non-toxic food, trying to make healthy food available for all consumers in Taiwan. Founded by a Buddhist, Leezen company is guided by the Buddhist Sutra “Lamrim Chenmo”, which deeply influences employees’ thoughts and core value. This, in tern, results in higher integration of goals between organization and employees compared to other organization. Key success factors are as follows: Highly coordinated and integrated coporate culture formed through buddsim generates great synergy in supply chain of Tzu-Xin conglomerates, where Leezen Company belongs to, and gains great trust from consumers. Also, the innovation and R&D in food technology created by its persistence in doing the right thing strengthens its competitive advantage in in organic argiculture and non-toxic food. Through providing organic and non-toxic food, Leezen Company creates a healthier environment for consumers and bolsters competitiveness of Taiwanese farmers to sale argicultural product abroad. Revenue goes to sponsor various activities that benefit our mind, health and environment of two shareholder foundations. As the organic industry become more mature these days, Leezen Company starts to adopt a new strategy of combining environmental protection and organic agriculture, expecting to replace traditional agriculture in conseravation aeras and upstream reservoirs. Also, it develops an environmental protection trademark for food grown in those areas, trying to arouse the awareness of more people. The key to replicate and expand this business model lies in how the organization can integrate and exchange its stakeholders’ needs, also how it can make good use of its replicable factors in the business model. In this case, Buddhism shapes strong organizational culture, which increases the efficiency of mediating the needs between suppliers and customers, accumulating its social capital. Further, social capital creates feedback system which makes the business model self-sufficient.