五年前首次接觸『企業社會責任』的議題，驚訝之餘，更縈绕在心頭。身為報導產業經濟的記者，親眼目睹台灣企業汲汲營營戮力爭取優勢、掌握商機、贏得客戶尊重與市場支持。然而，現今企業經營環境趨向全球化，台灣企業別無選擇，勢必要走入國際，與全球接軌。當西方先進國家與亞洲鄰邦的官方與企業，自發性地實施善盡企業社會責任，成為企業公民，遵行海外投資準則及相關規範。那麼台灣政府及企業是否應該正視推動及實施企業社會責任，以獲得國際社會的認同與期望呢? 及至2005年秋天返回母校攻讀EMBA，得知歐美先進國家的公司行號已於1984年開始參與實施企業社會責任。另外，亞洲近鄰國家及地區，例如日本、新加坡、香港、馬來西亞，甚至中國大陸也從1995年開始，積極展開實施企業社會責任，尤其在市場構面的三大評等架構上。目前這些國家及地區已有自行建置的企業社會責任投資指數及社會責任投資基金。 反觀台灣實施企業社會責任的現況，在市場構面的三大評等架構(包括企業社會責任評量制度、企業社會責任投資指數及社會責任投資基金)，尚未自行建立。冀望不久的將來，臺灣能有自行建立的三大評等架構，這樣，台灣公司在研發製造技術領先鄰近開發中國家又緊追西方先進國家之際，在實施企業社會責任方面，也能迎頭趕上，甚至居於領先地位。 本論文的研究目的為下列四項: 壹、研究國內外企業社會責任的現況及其比較 貳、提出西班牙Leadtad Foundation 對非營利組織的九項評估標準也可作為評量企業社會責任的參考 參、提出企業價值平均年增率為企業社會責任的評量機制之一 肆、建議企業社會責任發展的三大構面作為落實企業社會責任的執行。 三大構面為規範遵循、市場力量及與非營利機構成為夥伴。 / Five years ago, when I first read the issue of corporate social responsibility (CSR), I was surprised and very much impressed. In the autumn of 2005, I went back to National Chengchi University for my EMBA degree, and since then, I have learnt that corporates in Europe and America have begun their CSR practice in 1984. In addition, our neighbouring Asian countries including Japan, Singapore, Hong Kong, Malaysia and even Mainland China began CSR practice starting from 1995. These Asian countries now have their own-designed CSR Investment Index and Social Investmnent Fund. However, in Taiwan, we still do not have our own-designed CSR Investment Index or Social Investment Fund. For the CSR Rating, only two magazines—Common Wealth and Gloval Views are doing questionaire investigation. I sincerely hope that Taiwan will very soon have its own developed CSR rating system, CSR Investment Index and Social Responsibility Fund. As the matter of fact, Taiwan’s research and design as well as manufacturing technologies are on ahead of its neighbouring developing countries and chase after the developed countries in the West. For CSR practice, I expect Taiwan will also chase after the Western countries’ performance and even become the leader among the countries. The four research purposes of this essay are as follows: 1. A research on updated CSR practice in Taiwan and around the world. 2. The Nine Standards of Transparency and Sound Practice from Leadtad Foundation in Spain may be used as the reference for CSR rating system. 3. Submit annual-- average –corporate-- value increase rate will be one of CSR rating method. 4. Suggest three CSR development frameworks for CSR practice. The three frameworks are as follows: 1. Follow the local and global laws and regulations regarding CSR. 2. Market influence to CSR. 3. To be partner with non-profit organizations for CSR practice. Finally, I would like to thank Professor Eric C. M. Wu, Professor M. S. Jiang, Professor Peter Huang, Professor Jason Wang, and Professor C. Y. Hsu for their guidance. Once again, my sincere appreciations to Delta Electronics, Department of Investment Services of the Ministry of Economic Affairs, Gretai Securities Market, Taiwan Mobile, Chunghwa Telecom, Lite-0n Group, Himalaya Foundation, Business Council For Sustainable Development, Taiwan, Global Views Magazine and Common Wealth Magazine for their either acceptance of interviews or providing information materials.