The role firms should play in the fight against depletion of natural resources and the shortcomings of their actions that affect people occupy a central position in the public debate. This paper argues that every firm, whatever its size, industry or country of origin can and should integrate the environment and society as a whole in their decisions and in turn, use business as a source for good. In this paper, I first take a snapshot of the debate occurring between the main actors at stake (consumers, governments and companies themselves). I then explain an existing program that intends to tackle the question of responsibility of businesses (B Corporations). Afterwards, I compare four companies (2 B Corporations, 2 non B Corporations), and analyze their actions through the 7S Model of McKinsey coupled with other relevant criteria. I conclude with the argument that firms actually benefit from taking care of the environment and of people around them. Indeed, doing so increases employees’ loyalty and responsibility, boosts firms’ awareness through a green image, appeals to the will of customers to consume responsibly and encourages those who are not decided yet to do so. Furthermore, it allows businesses to undertake a sustainable approach that will not jeopardize the resources they need to be around in the future.

2008年金融風暴後，人們再度掀起一股傳統資本主義的反思運動，對於現在企業與社會的關係，以及企業扮演的角色與負起的社會責任，民眾產生質疑與不信任，2017年Edelman Trust Barometer的信任度報告以「信任危機」（Trust in Crisis）來形容2017年，民眾對政府、企業、媒體、非營利組織的信任度逐年下降，代表對於社會整體的運作機制都失去信心，過去傳統資本主義的運作方式面臨嚴峻的考驗，總體環境開始產生變化。 2007年，世界上開始醞釀出一波重新定義成功企業的B型企業運動，希望未來企業不僅爭取成為最好的公司，更競相成為對世界最好的企業，與過去不同的是，這波運動主要由各國的中小型企業參與，代表中小企業在企業社會責任議題上有一個新的管道，2014年台灣誕生第一家通過B型企業認證的企業，開啟B型企業運動在台灣的發展，而面對全球環境的變動，台灣中小企業急需思考自身在社會責任議題的策略，否則可能面臨生存危機。 本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題，透過文獻探討與訪談的方式，歸納出中小企業發展企業社會責任的優勢以及限制，並整理B型企業運動的特性，檢視兩者的是否能相輔相成，研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議，能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低，成為中小企業CSR新的評量工具，幫助中小企業朝永續轉型邁進。 / After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them. This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs.

自工業革命以降，資本主義驅動著經濟與社會不斷前進，市場經濟所創造的交易效率幾乎滲透了人們生活的方方面面。但是使人類引以為傲的資本主義卻也創造了日益嚴重的貧富差距與自然環境的破壞，廠商犧牲了利害關係人的利益，極大化股東的利益，這促使我們開始思考是否有不同的方式可以同時創造合理的利潤，也同時善待組織的利害關係人？Fauchart 和 Gruber (2011) 所提出的使命型創業家很可能是一個新解，使命型創業家以改變社會為己任，期待藉由自身組織來改變社會與環境問題。然而，是什麼樣的原因促使使命型創業家出現？且使命型創業家是如何透過商業模式在使組織賺錢的同時增進利害關係人之效益？為了回答這個問題，本研究欲透過Shane (2000) 的前期經驗理論、使命型創業家之自我認同、利社會動機理論，與 Porter 和 Kramer (2011) 的共享價值理論來檢視個案公司。本研究選擇綠然能源作為研究個案，綠然能源是全台灣第一間由美國B Lab認證的B型企業 (B Corp)，成立已有四年的時間，且已經開始獲利，此外，綠然能源之共同創辦人再加入此事業前，皆擁有豐富的商業經驗與獨特對社會與環境的生命體驗。研究者透過質性研究方式，以半結構式訪談、實地觀察法和次級資料搜集進行研究，以探究前期經驗、自我認同與利社會動機對個案公司創辦人之影響，以及個案公司如何發展出具有共享價值之價值主張。最後本研究提出以下發現，使命型創業家之自我認同、利社會動機與前期經驗是其創業行為的核心，並且這將影響組織發展共享價值之價值主張，而團隊成員豐富的前期經驗也有助於組織辨識機會，發展具共享價值之商業模式。 / After Industrial Revolution, Capitalism drives human society and economy forward constantly. The efficiency that market economy creates, has almost penetrated into every level of our daily lives. However, the powerful Capitalism has also done severe damage to environment, enlarging the gap between the rich and the poor. These phenomena cause us to think is there any possible a firm can earn a reasonable profit and treat its stakeholders well at the same time? The research on missionary entrepreneur of Fauchart and Gruber (2011) may become a solution to the problem we are facing. The missionary entrepreneur considers contributing to a better world is critical to them and it is their responsibility to do act for the social & environmental cause. Yet what makes one become a missionary entrepreneur? And, how does missionary entrepreneur develop a business model to solve the social & environmental problem and make profit as well? To answer these questions, the study aims to analyze the case company with the prior knowledge theory of Shane (2000), the self-identity of missionary entrepreneur (Fauchart & Gruber, 2011), prosocial motivation, and creating shared value (Porter & Kramer, 2011). The study takes DOMI as the case company, because DOMI is the first one certified B Corp in Taiwan. 4 years after DOMI was founded, now the company has already made profit from its business. Additionally, the co-founders all have diverse and multiple business and entrepreneurial experience. Plus, all of them had unique experience of social & environmental problems. The research is done by qualitative research method, and the research data is collected through semi-structured interview, field observation and secondary data analysis. In the end, the study shows that diverse prior knowledge of organization members will help organization recognizes opportunity. Besides, prior knowledge, self-identity, and prosocial motivation influence the missionary entrepreneur behavior, which can also enhance organization to create shared value in its value proposition.

近十年來，企業社會責任(Corporate Social Responsibility，CSR)和社會企業(Social Enterprise)在全球蔚為風潮，前者促使公司思考其在員工、社會、環境等層面的角色定位和所能發揮的影響力；後者則改變了非營利組織的經營思維與營運效率，使其採取具市場競爭力和財務獲利性的商業模式；兩者可謂搭建了營利事業與非營利組織之間溝通互動的橋樑，並使兩類型的組織在目標設定和策略執行上更具永續性。一個營利組織在通過B 型實驗室(B Lab)線上綜合性的企業社會責任評量—「效益影響評估」(B Impact Assessment)—後，可被認證成為B 型企業，該評量從員工照顧、社區經營、顧客關懷、環境保護、公司治理等面向進行細部項目檢核，在總分200 分中滿足80 分以上的條件要求，方可取得B 型企業的資格。 本研究探討台灣B 型企業在落實企業社會責任時，對於內、外部之利害關係人所採取的實務作法和制度設計，從中萃取出營利事業在CSR 五大面向下可供借鏡之處，進而建構出具正面社會影響力的商業模式。本研究總共訪談三家B 型企業，每家企業訪談對象包含一位高階主管(董事長、總經理或所長特助)和兩位負責推動B 型企業和企業社會責任相關業務的員工，累積共九位受訪者。 根據訪談結果，B 型企業透過落實企業社會責任，提升了員工對於工作的滿意度和投入度，進而降低員工流動率；提高顧客對企業的信任度和評價；減少對外在環境的衝擊，卻仍保有穩健獲利；降低舞弊和人謀不臧，完善公司治理。本研究亦針對研究所受限制和未來研究方向提出建議，供未來研究者做為參考。 / In recent years, corporate social responsibility (CSR) and social enterprises have become a growing trend on an international scale, the former has prompted companies to rethink its role and potential impact on employees, society, and the environment; the latter has changed the managerial mentality and operational efficiency of non-profit organizations, causing them to adopt business models that possess market competitiveness and financial profitability; the two have bridged the for-profit businesses and non-profit organizations, channeling communication and interaction, motivating the two types of organizations to become more sustainable in goalsetting and strategy implementation. A for-profit organization that passes a comprehensive CSR evaluation— the “B Impact Assessment”—designed by the non-profit organization B Lab, is certified as a B-Corp. The assessment conducts detailed evaluations of CSR practices under five main categories(employee welfare, community engagement, customer outreach, environmental protection, corporate governance), if a company is to pass the requirements and score more than 80 points out of a total of 200, it attains B-Corp qualification. This study researched the CSR practices and measures of Taiwanese B-Corps dealing with the various internal and external stakeholders, extracting their practical experiences under the five main categories. In this study, interviews were conducted at three Taiwanese B-Corps, interviewees at each company included a high-level executive ( the chairman, CEO or executive assistant) and two employees responsible for promoting B-Corp. and CSR practices, with a cumulative total of nine interviewees. According to the results of this study, Taiwanese B-Corps have resulted in an increase in employee job-satisfaction and work-involvement, leading to lower employee turnover; improved customer trust and review of the company; mitigated external environment impact, and still retain a robust profit; reduced fraud and ineffective management, thus improving corporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future researchers.

In the emerging countries access to electricity is still an issue for many families and this is the reality for most of the underprivileged households in Honduras. Approximately, 21% of the families living in rural areas are out of the electric grid of the country, and matters added to this, is that these individuals live with USD 1.90 (WorldBank, 2017) per day reducing their possibilities of affording alternative solutions to gain access to electricity. SoLuz provides a fast and affordable substitute to the conventional sources of energy, through the solar panel home systems, which families with low income, whom most of the times are not reliable sources to obtain credit at financial institutions, can purchase a solar panel home kit. Through a daily mobile payment of USD0.50, a household will now have access to electricity to improve not only their lives conditions but also boost the economy, as is the case for people living in the Bay Islands in the northern part of Honduras which depends on tourism for its subsistence. Focused on being a B-Corp since the beginning and a pioneer in the region, SoLuz wishes to cover in a three-year period the 100% of the rural areas in the Bay Islands with the solar energy home systems and through the recycling programs cooperate in the protection and maintenance of the environment in the area.