本論文透過倫理、企業倫理、企業的社會責任、公司治理這些關鍵詞之各種文獻的探討並加以定義，並透過德、日兩國有關企業倫理與社會責任的個案之歸納分析，來探討德國 (歐洲 )與日本 (亞洲) 企業之企業倫理與社會責任之演變，來找出可供日後企業經營者能對消費者、社會大眾，甚至國家、人類可帶來正面之影響。
    探討過程中除了瞭解兩國企業倫理與企業社會責任之演變外，同時確認倫理 → 企業倫理 → 企業的社會責任 → 公司治理之前後因果關聯，驗證了本論文之研究架構，得出了以下結論：「確認如有正面之企業倫理觀念並確實執行，確實可帶來正面的企業形象、競爭力等提升之影響；反之，則醜聞盡出，影響企業形象，甚至導致企業倒閉或重整。」

This thesis analyses the development of Western and Oriental corporate through the cases studies of German and Japanese corporate, and attempts to find out whether corporate could get the benefits from Business Ethics and Corporate Social Responsibility and bring the positive effects to the public.
  After researches lots of Papers which concerning about Ethics, Business Ethics, Corporate Social Responsibility and Corporate Governance, and analyses the cases of German and Japanese corporate, this thesis confirms the causal relation among Ethics, Business Ethics, Corporate Social Responsibility and Corporate Governance, and reaches a conclusion: to execute the positive Business Ethics and Corporate Social Responsibility rightly could bring the raise of the reputation and competitive power of a corporate; otherwise, the worst situation could be a fatal result.

目    錄

第一章	緒論	1
第一節  研究動機	1
第二節  研究目的與限制	1
第三節  研究架構	2
第二章  文獻探討	4
第一節  倫理（Ethics）與企業倫理（Business Ethics）	4
一、西方的倫理觀念	4
二、以中國為中心之東方倫理觀念	6
三、企業倫理觀念	8
第二節  企業的社會責任（Corporate Social Responsibility, CSR）	11
一、企業的社會責任觀念的起源	11
二、企業的社會責任的內涵	13
第三章  德日兩國企業倫理與社會責任之演變	18
第一節  企業倫理	18
一、德國企業倫理之演變	18
二、日本企業倫理之演變	26
第二節  企業的社會責任(Corporate Social Responsibility, CSR)	36
一、德國企業的社會責任之演變	36
二、日本企業的社會責任之演變	40
第三節  結論	45
第四章	企業的社會責任與經營管理之關聯	48
第一節  全球化之效應	48
一、企業型態改變	48
二、各種衝突對立產生	49
三、全球化洪流中的企業的社會責任	50
第二節  企業的社會責任與企業競爭力之關聯	52
一、企業為何要積極於「企業的社會責任 (CSR)」	52
二、企業的社會責任對競爭力之影響	53
第三節  公司治理	59
一、德國之公司治理	59
二、日本之公司治理	60
第四節  企業的社會責任在亞洲(日本)與歐洲(德國)之發展趨勢	63
一、企業的社會責任在日本之發展趨勢	63
二、企業的社會責任在德國之發展趨勢	69
第五節  國際組織與「企業的社會責任 (CSR)」相關評量標準與綱領	72
一、企業的社會責任相關綱領	72
二、企業的社會責任相關評量標準	75
第六節  結論	82
第五章  結論與建議	85
第一節  結論	85
第二節  後續研究建議	94
參考文獻	95
附件一  中英日縮寫對照表	105
附件二  聖德太子憲法十七條	107
附件三  德國企業的經營理念與事業精神	111
附件四  日本企業的經營理念與事業精神	113 

表  目  錄

表一  西方的倫理道德觀	6
表二  日本企業的社會責任演變	41
表三  企業的社會責任綱領與評量標準	82
表四  日本企業的倫理內涵	85
表五  戰前與戰後日本企業的倫理內涵差異	86
表六  日本的企業倫理內涵	86
表七  日本的企業倫理與影響	87
表八  日本企業的社會責任內涵	87
表九  德國企業的倫理內涵	89
表十  德國企業的倫理內涵與影響	90
表十一  德國的企業倫理內涵	90
表十二  德國的企業倫理與影響	90
表十三  德國企業的社會責任內涵	90
表十四  德日兩國倫理觀念比較	92
表十五  德日兩國的企業倫理與影響之比較	92
表十六  德日兩國企業的社會責任與影響之比較	92 

圖  目  錄

圖一  研究架構	3
圖二  企業的社會責任內涵	16

一. 中文文獻：
1.	BSI 英國標準協會（2008），《AA1000當責性原則標準 2008》
2.	林益弘（2004），《企業社會責任與研發支出之關聯性分析 – 全球實證研究》，國立台北大學合作經濟系碩士論文
3.	張漢裕（1989），《日本企業經營之研究》，行政院經濟建設委員會經濟研究處
4.	許士軍（1992），《管理學》，第五版，台北：東華書局
5.	黃哲翰（2007），《圖解希臘三哲 - 蘇格拉底、柏拉圖、亞里斯多德》，初版，台北：易博士文化出版
6.	黃營杉 & 齊德彰（2005），《企業倫理、社會責任與慈善公益作為之研究 – 以台灣高科技電子產業為例》，人文暨社會科學期刊，Vol.1(2), pp.65-82
7.	劉昱菁（2009），《台灣企業社會責任得獎公司之財務績效探討》，國立成功大學碩士在職專班論文
8.	鍾梅杏（2005），《以企業倫理的觀點探討信用卡循環信用所衍生的問題》，淡江大學管理科學碩士在職專班論文

二. 日文文獻：
1.	Bebenroth, Ralf (2005)，《ドイツのコープレートガバナンスと共同決定》，大阪大論集Vol.55 (6), pp.215-224
2.	金山 権 (2009)，《中国の企業倫理》，創価経営論集Vol.33 (3), pp.1-11
3.	川村 雅彦 (2005)，《日本の企業の社会的責任の系譜》，ニッセイ基礎研REPORT
4.	社団法人経済同友会 (2008)，《価値創造型CSRによる社会変革：会社からの信頼と社会的課題に応えるCSRへ》
5.	社団法人経済同友会 (2009)，《The 16th Corporate White Paper: Creating a New Style of Japanese Corporate Management》
6.	社団法人経済同友会 (2009)，《今こそ企業家精神あふれる経営の実践を：「三面鏡経営」と「五つのジャパンニューディール」の推進による「未来価値創造型CSR」の展開》
7.	社団法人経済同友会 (2010)，《日本企業のCSR：進化の軌跡》
8.	鈴木 由紀子 (2005)，《企業の社会的責任に関する一考察》，Vol.48(1)，三田商学研究
9.	鈴木 由紀子 (2009)，《アメリカにおける企業倫理》，創価経営論集Vol.33 (3), pp.39-52
10.	出見世 信之 (2009)，《英国における企業倫理 -CSRの動向を踏まえて-》，創価経営論集Vol.33 (3), pp.13-25
11.	東京法令出版株式会社 (1984)，《中学歴史資料》，改訂新版
12.	松田 健 (2009)，《ドイツにおける企業倫理》，創価経営論集Vol.33 (3), pp.53-70
13.	水尾  順一 (2004)，《戦略的CSRマネジメントと企業経営》，日本経営倫理学会，CSR研究部レポート(1)
14.	文 載皓 (2009)，《韓国企業と倫理経営》，創価経営論集Vol.33 (3), pp.27-38
15.	裴　富吉 (2002)，《経営学者の経営倫理学的考察》，大阪産業大学経営論集 Vol.3 (3) http://bbgmgt-institute.org/yamamoto.htm

三. 英文文獻：
1.	Adestam, C. & S. Gunnmo (2008), “CSR Structure for Responsibility”, Jönköping International Business School
2.	Aguilera, R.V., C. A. Williams,, J. M. Conley, & D. E. Rupp, (2006), “Corporate Governance and Social Responsibility : a comparative analysis of the UK and the US”, Journal Compilation, Vol.14 (3), pp.147-158
3.	Akpinar, A. Y. Jiang,, Gómez-Mejía Luis R., P. Berrone and J. L. Walls (2008), “Strategic Use of CSR as a Signal for Good Management”, IE Business School Working Paper, WP08-25, April 25, 2008
4.	Andayani, W., Atmini,S., Sadewo, D. and James MWangi, J.K. (2008) “Corporate Social Responsibility, Good Corporate Governance and the Intellectual Property: An External Strategy of the Management to Increase the Company’s Value”, National Conference on Management Research, Nov. 27 
5.	APEC (2009), “APEC Fact Sheet – Corporate Social Responsibility”, Feb. 2009
6.	Azmi, Rania Ahmed (2006), “Business Ethics as Competitive Advantage for Companies In the Globalization Era”, Alexandria University
7.	Barnett, M. (2007), “Stakeholder influence capacity and the variability of financial returns to corporate social responsibility”, Academy of Management Review, 32(3), pp.794-816
8.	Becchetti, L., Ciciretti, R. and Hasan I. (2009), “Corporate social responsibility and shareholder’s value: an empirical analysis”, Bank of Finland Research, Discussion Papers, Jan. 2009
9.	Bibri, Mohamed (2008), “Corporate Sustainability/CSR Communications & Value Creation: A Marketing Approach”, Blekinge Institute of Technology Karlskrona
10.	Chapple, Wendy and Moon, Jeremy Moon (2005), “Corporate Social Responsibility (CSR) in Asia - A Seven-Country Study of CSR Web Site Reporting”, SAGE on behalf of International Association for Business Society 2005, Vol.44 (4), Dec. 2005, pp.415-441
11.	Chendroyaperumal, Chendrayan (2008), “Firm: A Functional Definition”, Anna University Chennai
12.	CSR Survey 2003 “Corporate Social Responsibility (CSR) in Japan – Current Status and Future Challenger”, Keizai Doyukai, Jan. 2004
13.	Dam, Kenneth W & Senior Lecturer (2006), “Equity Markets, The Corporation and Economic Development”, The University of Chicago Law School
14.	Davis, Gerald F., Whitman, Narina v.N. and Zald, Mayer N. (2006), “The Responsibility Paradox: Multinational Firms and Global Corporate Social Responsibility”, Ross School of Business, Working Paper No.1031, April 2006
15.	Demise, Nobuyuki, “CSR in Japan: A Historical Perspective”, Meiji University
16.	Donaldson, T. (1996), “Values in tension: ethics away from home”, Harvard Business Review, September-October, pp.48-62 
17.	Donaldson, Thomas, and Lee, E. Preston (1995), “The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications”, The Academy of Management Review, Vol. 20, No. 1 (Jan., 1995), pp.65-91 
18.	Ebert, Ronald J. & Griffin, Ricky W (2009), “Business Essentials”, Prentice Hall, 7th Edition 
19.	Eesley, C., & Lenox, M. J. (2006), “Firm responses to secondary stakeholder action”, Strategic Management Journal, Vol. 27, pp.765-781
20.	European Commission, “European Competitiveness Report 2008”
21.	Freeman Richard E. and McVea John (1984), “A Stakeholder Approach to Strategic Management”, Working Paper No.01-02, Pitman, Boston
22.	Freeman, R. Edward & Velamuri, S. Ramakrishna (2005), “A New Approach to CSR : Company Stakeholder Responsibility”, University of Virginia & IESE Business School
23.	Friedman, Milton (1970), “The social responsibility of business is to increase its profits”, New York Times Magazine, September 13
24.	Furuoka, Fumitaka (2005), “Japan and the Flying Geese Pattern of East Asian Integration”, eastasia.at, Vol.4, No.1, Oct. 2005
25.	Furuoka, Fumitaka, Beatric Lim Fui Yee and Mahmud, Roslinah (2006), “Japan and Asian Values: A Challenge for Japan’s East Asian Policy in the New Century”, eastasia.at, Vol.5, No.1, Sep. 2006
26.	Galia, Fabrice (2007), “An Invisible Frontier? Intrinsic-Extrinsic Motivations and Knowledge Sharing in Firms”, CEREN Working Paper No.16  
27.	Guelden, Kai-Felix (2005), “US-American and German Business Ethics”, Transatlantic Networks
28.	Hagiwara, Aiitsi (2005), “Kigyou no Syakaiteki Sekininn” (Corporate Social Responsibility) in Japanese, National Diet Library, Issue Brief No.476, March 24, 2005 
29.	Heal, Geoffrey (2004), “Corporate Social Responsibility – An Economic and Financial Framework”, Columbia Business School, Dec. 2004
30.	Hilpert, Hanns Günther & René Haak (2002) (eds.) “Japan and China: Cooperation, Competition and Conflict”, Basingstoke & New York, Palgrave & Macmillan
31.	Hirose, Hiroshi (2004), “Corporate Social Responsibility: The Strength of Japanese Corporations”, Nippon Keidanren’s Subcommittee on Socially Responsibility Management http://www.keidanren.or.jp/english/policy/csr/economic-trend_200411_p60.html
32.	Keizai Doyukai (2008), “Creating a New Style of Japanese Management – Executive Summary”
33.	Keizai Doyukai (2009), “The 16th Corporate White Paper – Creating a New Style of Japanese Corporate Management”
34.	Kimber, D. and P. Lipton (2005), “Corporate governance and business ethics in the Asia-Pacific region”, Business and society, Vol. 44 (2), pp178-210
35.	Kopel, Michael (2009), “Strategic CSR, Spillovers, and First-Mover Advantage”, Vienna University of Technology
36.	Korhonen, Pekka (1994), “The Theory of the Flying Geese Pattern of Development and Its Interpretations”, Journal of Peace Research, Vol. 31, No.1, pp. 93-108
37.	Kurihama, Ryuuichiro (2005), “Corporate Social Responsibility, Corporate Governance and Auditing in Japan”, Asia in Extenso, March 2005
38.	Lieberman, Marvin B. and David B. Montgomery (1998), “First-mover (Dis)advantages: Retrospective and Link with the Resource-Based View”, Strategic Management Journal, 19, pp.1111-1125
39.	McWilliams, A. and Siegel, D. (2000), “Corporate Social Responsibility and financial performance: Correlation or misspecification?” Strategic Management Journal, 21, pp.603–609
40.	McWilliams, A. and Siegel, D. (2001), “Corporate social responsibility: A theory of the firm perspective”, Academy of Management Review, 26: pp.117-127
41.	McWilliams, A., Siegel, Donald S. and Wright Patrick M. (2006), “Corporate Social Responsibility: International Perspectives”, University of Illinois at Chicago/International Centre
42.	Mescher, Barbara (2009), “Business Ethics and The Law of Contract”, Journal of Law and Financial Management, Vol.(8) 2, pp.8-12
43.	Muller, Alan (2006), “Global versus Local CSR Strategies”, European Management Journal, Vol.24, Nos.2-3. pp.189-198 
44.	Murthy, K.V. Bhanu (2007), “Business Ethics and Corporate Responsibility – A New Perspective”, University of Delhi
45.	Odenius, Jürgen (2008), “Germany’s Corporate Governance Reforms: Has the System Become Flexible Enough?”, International Monetary Fund
46.	Pascha, Werner and Holtschneider, Uwe (2008), “Task Force: Corporate Social Responsibility in Japan und Österreich”, Institute of East Asian Studies, No.77, 2008 
47.	Rossouw, G.J. (2005), “Business ethics and corporate governance: a global survey”, Business and society, Vol. 44 (1), pp.32-39
48.	Scherer, Andreas Georg and Palazzo Guido (2009), “Globalization and Corporation Social Responsibility”, Oxford University Press 2008: 413-431, SSRN version of Feb. 10, 2009 
49.	Schreurs, M. A. (2003), “Divergent paths - Environmental policy in Germany, the United States, and Japan”, Evinronment, Vol. 45 (8), pp.8-17  
50.	Siegel, Donald S., & Vitaliano Donald F. (2006), “An Empirical Analysis of the Strategic Use of Corporate Social Responsibility”, Rensselaer Polytechnic Institute
51.	Sparkes, R., & Cowton, C. J. (2004), “The maturing of socially responsible investment: a review of the developing link with corporate social responsibility”, Journal of Business Ethics, Vol. 52, pp.45-57 
52.	Széll, György (2000a), “Globalisation in East Asia – A View from Europe” in Y. Kawasaki & S. Sonoda (eds.), Globalization in East Asia – Past and Present, Tokyo, Chuô Daigaku: pp.33-41
53.	Széll, György (2004), “Corporate Social Responsibility in the Age of Globalisation”, Souka University, Soukai Keiei 29, 3, pp.17-32
54.	Széll, György (2004), “EU-Japan: Corporate Social Responsibility & Changing Wage Systems – The Role of Trade Unions”, Institute of Economic Research & EU Institute in Japan, Hitotsubashi University
55.	Tanimoto, Kanji and Suzuki, Kenji (2005), ”Corporate Social Responsibility in Japan: Analyzing the Participating Companies in Global Reporting Initiative”, Working Paper 208, March 2005
56.	Venanzi, Daniela and Fidanza, Barbara (2006), “Corporate Social Responsibility and Value Creation – Determinants and mutual relationship in a sample of European listed firms ”, University of Roma Tre & University of Macerata, February 2006
57.	Weaver, G.R., Trevin˜ o, L.K. and Cochran, P.L. (1999), “Management commitments, external pressures and corporate ethics practices”, Academy of Management Journal, 42, pp.539–552
58.	Wieland, J. (2005), “Corporate governance, values management, and standards: a European perspective”, Business and Society, Vol. 44 (1), pp.74-93
59.	Wokutch, Richard E. (1990), “Corporate Social Responsibility Japanese Style”, Academy of Management Executive, Vol. 4 (2), May 1990, pp.56-74 
60.	World Economic Forum (2010), “The Global Competitiveness Report 2010-2011”
61.	Yamaji, K. (1996), "A Global Perspective of Ethics in Business: Entrepreneurial Spirit and Business Ethics", Paper presented at the First World Congress on Business, Economics, and Ethics, Tokyo, Japan, July.
62.	Zumbansen, Peer (2009), “The Evolution of the Corporation: Organization, Finance, Knowledge and Corporate Social Responsibility”, CLPE Research Paper 06/2009. Vol. 5 (1), 2009

四. 網站部份：
1.	Asia-Pacific Economic Cooperation, http://www.apec.org
2.	ASU International, www.asuinternational.com/index.html
3.	BCSD Taiwan, http://www.bcsd.org.tw/
4.	Business Ethics, http://business-ethics.com/
5.	Business for Social Responsibility, http://www.bsr.org/
6.	Commission of the German Corporate Governance Code, http://www.corporate-governance-code.de/index-e.html 
7.	Corporate Social Responsibility in Asia, http://www.csr-asia.com
8.	CSR Asia, http://www.csr-asia.com/
9.	CSR Europe, http://www.csreurope.org/
10.	CSR Japan, www.csrjapan.jp
11.	CSR Taiwan, http://www.csrtaiwan.org/
12.	Dow Jones Sustainability Indexes, http://www.sustainability-index.com
13.	Dow Jones Sustainability Indexes, http://www.sustainability-index.com
14.	Econsense, http://www.econsense.de/_ENGLISH/index.asp
15.	EIC Net (Environmental Information & Communication Network), http://www.eic.or.jp/
16.	Ethical Performance, http://www.ethicalperformance.com/
17.	EU-Japan Centre for Industrial Cooperation, http://www.eu-japan.eu/global/
18.	European Union (EU), http://europa.eu/index_en.htm
19.	Financial Times, http://www.ft.com/home/europe
20.	German National Ethics Council, http://www.ethikrat.org/
21.	Global Reporting Initiative, http://www.globalreporting.org/Home 
22.	Institute for International Studies and Training, http://www.iist.or.jp
23.	International Labor Organization (ILO), http://www.ilo.org
24.	Keizai Doyukai, as known as Japan Association of Corporate Exectives, http://www.doyukai.or.jp/en/ 
25.	Ministry of Economy, Trade and Industry, http://www.meti.go.jp/english/index.html
26.	Nippon Keidanren (日本経済団体連合会),http://www.keidanren.or.jp/index.html
27.	Nippon Keidanren, “Charter of Corporate Behaviour”, http://www.keidanren.or.jp/english/policy/cgcb.html
28.	OECD, www.oecd.org
29.	Social Enterprise Development Association,http://www.sec-taiwan.org/index.html
30.	Sustain Ability, http://www.sustainability.com/
31.	The Corporate Library, http://www.thecorporatelibrary.com/
32.	The Global Report, http://www.theglobalreport.org/
33.	The Global Sullivan Principles, http://www.thesullivanfoundation.org/
34.	The Japan Research Institute, Limited, http://www.jri.co.jp/thinktank/sohatsu/csr/research/trend/
35.	The World Bank, http://www.Worldbank.org/
36.	Toyota CSR, http://www.toyota.co.jp/en/index_responsibility.html
37.	UK Department for Business Innovation & Skills, http://www.csr.gov.uk
38.	United Nations Environment Programme, http://www.unep.org/
39.	WirtschaftsWoche, http://www.wiwo.de/
40.	World Business Council for Sustainable Development, http://www.wbcsd.org/
41.	日本倫理学会, http://jse.trustyweb.jp/
42.	日経CSR プロジェクト, http://www007.upp.so-net.ne.jp/hena/works/csr/index.html
43.	台灣企業社會責任協會, http://www.csrtaiwan.org/ 
44.	企業永續發展協會, http://www.bcsd.org.tw/
45.	株式会社CSR経営研究所, http://www.csr-i.jp/index.html
46.	国立国会図書館, http://www.ndl.go.jp/constitution/index.html