隨著全球化時代來臨，企業社會責任議題在國際上如火如荼的發展，各國政府與跨國企業紛紛投入因應，中小企業身處全球供應鏈重要的一環，顯然企業社會責任巳經不是大企業的專利，中小企業也應當承擔相對的企業社會責任。本研究以組織學習的觀點，探討台商中小企業如何在中國大陸實施企業社會責任。

本研究以組織學習程序及類型為主要分析架構，分別深入訪談三家台商中小企業廠商，得到以下研究發現與命題：(1)政府政策與法規，是中小企業實施企業社會責任的組織驅動力之一; (2)品牌客戶的要求，也是中小企業實施企業社會責任的組織驅動力之一; (3) 台商中小企業對於企業社會責任的實施愈能從被動轉為主動，愈能從中發展未來較具競爭優勢的組織能力; (4) 台商中小企業對於實施企業社會責任的組織學習程序中，在「知識取得」上，以模仿學習的類型為主，以組織現有的資源與能力，尋找可以立即向外複製的應用之道; (5)在「資訊散佈」上，以經驗學習的類型為主，透過組織成員的集體討論，經驗分享，逹到全面的組織學習; (6)在「資訊詮釋」上，以創造學習的類型為主，從學習過程中研發新產品及發展流程創新; (7)在「組織記憶」上，以模仿學習的類型為主，透過檔案管理方式，將組織學習成果形成可以內部複製的組織慣例。

根據上述研究結果，整理如下的管理意涵: (1)個案公司對企業社會責任認知有限; (2)品牌公司、代工廠與企業社會責任關係密切; (3)中小企業在學習實施企業社會責任時，首先取決於模仿; (4)中小企業將企業社會責任置入於企業理念中，在學習過程中，中小企業不是一個創造先峰者，卻是個靈活運用者; (5)中小企業執行企業社會責任學習過程，巳漸漸由被動性變成為自發性; (6)實施企業社會責任有助於中小企業提升自我形象及商譽。

With the era of globalization, corporate social responsibility (CSR) is burgeoning internationally.  Governments and multinational corporations try to build in CSR, small and medium enterprises (SMEs) are the important role of the global supply chain. Obviously, CSR is not only the job for big companies; SMEs should also need to take the responsibility for CSR.  This study attempts to investigate Taiwan SMEs’ practice of CSR in China based on the organizational learning perspective.

This study used organizational learning process and type as the main frame work, by interviewing three Taiwan SME manufacturers, the findings and propositions of the study are: (1) Government policies and regulations are the drivers of SMEs practice CSR. (2) The request of brand customers is the driver of SMEs practice CSR. (3) The more SMEs practice CSR, the more SMEs can change from passive to active, and the more SME can develop their future competition advantage of organizational capability. (4) The knowledge acquisition on the organizational learning process for CSR of SMEs is learning from imitation; try to duplicate the need from others based on the existing resources and capability. (5) The information distribution on the organizational learning process for CSR of SMEs is learning from experience, through employees’ collective discussion and experience sharing in order to get overall organizational learning. (6) The information interpretation on the organizational learning process for CSR of SMEs is learning from making it up, develop new products and process innovation from the learning process. (7) The organizational memory on the organizational learning process for CSR of SMEs is learning from imitation, through the reservation, the organizational learning outcome can be the interior duplication of organizational routine.

目錄
						
謝辭
中文摘要
英文摘要
目錄

第一章 緒論  1
第一節 研究動機  1
第二節 研究問題  4
第三節 研究範圍  6
第四節 研究流程  6
第二章 文獻探討  8
第一節 企業社會責任與規範  8
第二節 組織學習的定義及程序分類  27
第三節 組織能力定義  35
第四節中小企業的定義  37
第三章 研究方法與研究設計  41
第一節 研究架構  41
第二節 研究方法  42
第三節 研究設計  44

第四章 個案研究與組織學習模式分析  47
第一節	個案一公司之訪談紀錄  47
第二節	個案二公司之訪談紀錄  52
第三節	個案三公司之訪談紀錄  58
第四節	組織學習模式分析與相關命題建構  62

第五章 結論與建議   74
第一節	結論  74
第二節	管理意涵  75
第三節	研究建議  77

參考文獻  79
附錄  85


表目錄

表2-1: 學者及相關機構對企業社會責  9
表2-2: 企業社會責任國際標準及規範  18
表2-3: 組織學習定義彙整表  27
表2-4: 組織能力定義彙整表  36
表3-1: 研究對象  44
表4-1：訪談摘錄表-企業社會責任與政府  63
表4-2：訪談摘錄表-企業社會責任與客戶  64
表4-3：訪談摘錄表-企業社會責任與自發性  65
表4-4：訪談摘錄表-企業社會責任與自發性  68
表4-5：訪談摘錄表-企業社會責任與組織學習類型  69
表4-6：三家個案公司組織學習程序與組織學習類型之對照彙總表 71


圖目錄

圖1-1: 研究流程圖  7
圖2-1: Archie B. Carroll  (1991) 企業社會責任金字塔  18
圖2-2: Slater and Narver (1995)組織學習的程序與類型  35
圖3-1: 本研究之觀念架構圖  41

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