國際化程度、專責組織與企業社會責任（CSR）實務作為之研究─以台灣跨國企業為例

Abstract

Over the last decades, Corporate Social Responsibility (CSR) has played an important role and earned great concern in both the academic and practical field. Conventionally, it is believed that CSR awareness in Asia is lower than that in Europe and America, both on the corporation and country level. However, recent developments have illustrated that Taiwanese enterprises are paying more attention to CSR, and those CSR related practices. In view of the implementation of CSR practices usually requires adjustments in organization (Porter & Kramer, 2006), and based on the arguments put forward by many scholars including strategic CSR, institutionalization of CSR and CSR integration, this study asserts that positive CSR practices will be associated with a greater degree of institutionalization and dedication to CSR in a firm (Hypothesis 1). On the other hand, as Simerly & Li (2000) and Brammer et al. (2006) stated, although the widespread recognition that the degree of internationalization of organizations may influence their CSR practices, there are few empirical researches examining the relationship between degree of internationalization and CSR practices. By consolidating three perspectives in literature covering legitimacy, stakeholder and organizations visibility, this study posits that positive CSR practices will be associated with a greater degree of internationalization of a firm (Hypothesis 2). Correlation analysis and multiple regression analysis on a sample consisting of 400 Taiwanese multinational enterprises (MNEs) were conducted to test the foregoing hypotheses, and the results showed that both Hypothesis 1 and Hypothesis 2 were significantly supported. Besides, by secondary data analysis, the results demonstrated that Taiwanese MNEs attach more importance to product responsibilities, code of conduct and environmental performance compared to human rights & labor and CSR report. Furthermore, Taiwanese MNEs had started to adopt the practices of CSR in 2000 on average, which shows the relatively passive and adaptive manner of Taiwanese MNEs to cope with CSR. In conclusion, this study not only integrates the existing researches related to the under-explored important issues, and contributes to the literature on CSR by providing empirical evidence of Taiwan. The findings may also help firms to view their current situation and make decisions as well as provide directions of future studies.