台灣的企業基金會公益實踐特色

Corporate Foundations in Taiwan: Characteristics of the Corporate Philanthropy

台灣民間社會力的開發，與非營利組織的蓬勃發展關係密切，而公益性財團法人基金會的迅速成長，更是第三部門建立的有力指標。其中，企業基金會的數量雖然僅佔一成左右（約400家），但因為基金會是很多企業實踐其社會公益責任的表現，故有其研究上的重要性。目前與台灣企業基金會整體狀況及運作特色有關的文獻並不多，故本研究者運用「2001年台灣的基金會普查」中企業基金會的資料與企業基金會個案研究，對象涵蓋電子業、金融業、製造業、食品業等類型的8家企業基金會創辦人、董事長或執行長的資料，做概況描述，並梳理出幾項台灣企業基金會的組織特色。結果發現，期待企業基金會扮演第三部門資源支持角色的願景不太樂觀，障礙因素包括：(1)財力不足的認知；(2)決策者的價值觀或理念偏好自行運作；(3)執行者的能力自信或對自行運作業務的興趣。然而，在現行的贊助型企業基金會運作中，確實發現一些有利組織以贊助方式實踐公益使命的因素：(1)決策者個人心願；(2)信任對方的能力；(3)與企業本身社會形象需求相符；以及(4)企業主個人的偏好或認知。此外，本研究發現台灣的企業基金會運作模式，並不完全符合歐美文獻所歸納的四個類型，但亦可整理出另外四種分類，其中尤以直接運作、親力親為的偏好模式最為獨特，非常值得國內第三部門學者及專業人士做為參考。

The rapid growth of NPO evidenced Taiwan's social force developments. Among them, the corporate foundations are not many, but worth notice. It is common practice in Taiwan that setting up foundations to fulfill corporate social responsibilities. The general expectation to corporate foundations is acting as grantmakers to other operational NPO, even though it is not always the case. This study aims at analysing the operations of corporate foundations and their organizational characteristics by using the "2001 Taiwan foundations' survey" data, and by conducting in-depth interviews with major decision-makers of 8 corporate foundations. Results show that not too many corporate foundations regard grantmaking as their major roles, instead, many are more interested in executing philanthropic operations themselves for different reasons. This researcher found 4 operational models of Taiwan's corporate foundations which are different to the findings of existing literature. Some hindering and enabling factors of corporate foundations' grant-making behaviors are found in this study. Summaries of corporate foundations' general situation and organizational characteristics in the end should be valuable to the NPO scholars and professionals who are interested in corporate philanthropy.