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.
| Identifer | oai:union.ndltd.org:CHENGCHI/G1043630091 |
| Creators | 李泓毅, Lee, Hung Yi |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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