非營利組織的社會責任初探

Explore the Social Responsibilities of Non-profit Organization

過去10年裡，「社會責任」（social responsibilities）的概念在企業管理及組織經營學中被廣泛探討，企業欲在大眾心中營造具有積極、正面的形象，其在社會責任上的實踐尤其重要。近年來，隨著社會福利思想的演進以及福利國家所面臨各項發展上的困境，非營利組織（non-profit organization）開始受到相當廣泛的注目與討論；換言之，非營利組織於公民社會中所扮演的角色愈來愈重要，不僅彌補了市場及政府功能上的不足，更成為社會福利推展的主要動力。
當一個組織在社會中被大眾定義其扮演角色的同時，也應當審視其所應擔負的社會責任。目前的研究文獻多半討論企業的社會責任，顯少論及非營利組織本身的社會責任， 故本研究以著名的卡羅爾企業社會責任金字塔（Carroll’s CSR pyramid）作為理論基礎，依據基金會績效評鑑樣本來分析非營利組織四個責任面向在非營利組織金字塔中之排序與比重，進而審視經濟、法律、倫理及慈善四個社會責任上實施成效的表現，探討作為一個非營利組織在社會責任議題中應扮演的角色。研究結果指出，非營利組織之社會責任雖以使命為出發點，但使命的達成仍需以經濟作為基礎，故非營利組織的首要責任與營利組織相同，均為經濟發展，不同之處在於非營利組織的經濟責任是為要達成組織之使命。

Corporate implementing Social Responsibility (SR) is presently the most important topic in the world. The concept of “social responsibility” has been widely discussed in business management and business administration organizations. The practice on social responsibility is especially important for companies who want to cultivate constructive and positive images in the public eye. In recent years, with the evolution of social welfare ideology and the many plights in development the welfare states are facing, non-profit organizations (NPOs) began to receive widespread attentions. In other words, NPOs plays an increasingly important role in the society. NPOs not only make up for the inadequacy in market and government functions, but also become the main driving force that promotes social welfare. Therefore, whether from the point of view of implicit social enlightenment or explicit social functions, NGOs has become an integral part of the society.
This study suggests that when the role of a public organization is being defined in society, its social responsibility should also be examined. Current research literatures contained mainly discussions of corporate social responsibility (CSR) and rarely discussed social responsibility for NPOs. Hence, this study uses the famous Carroll’s CSR pyramid as the theoretical basis to explore the role an NPO should play in social responsibility. This study performs analysis on samples from Performance Evaluation of Foundations in Taichung City to determine the relative importance of the four responsibilities; economic, legal, charity and ethical in the NPO SR Pyramid model and then use this model to examine the performance of implementation results of economic, legal, charity and ethical responsibilities.