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系統識別號 U0002-2801201111192800
中文論文名稱 企業倫理與社會責任演變之研究 -以德國與日本為中心-
英文論文名稱 A study of the development of Business Ethics and Corporate Social Responsibility -focusing on Germany and Japan-
校院名稱 淡江大學
系所名稱(中) 日本研究所碩士在職專班
系所名稱(英) Graduate Institute of Japanese Studies
學年度 99
學期 1
出版年 100
研究生中文姓名 陳怡伶
研究生英文姓名 Anita Yi-Ling Chen
學號 793050203
學位類別 碩士
語文別 中文
口試日期 2011-01-18
論文頁數 115頁
口試委員 指導教授-沈景茂
委員-黃深勳
委員-蔡錫勳
中文關鍵字 倫理  企業倫理  企業的社會責任  公司治理 
英文關鍵字 Ethics  Business Ethics  Corporate Social Responsibility  Corporate Governance 
學科別分類 學科別社會科學區域研究
中文摘要 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。」
英文摘要 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.
論文目次 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
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二. 日文文獻:
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三. 英文文獻:
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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/
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46. 国立国会図書館, http://www.ndl.go.jp/constitution/index.html
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