中小企業也能善盡社會責任？－社會資本觀點

How Can SMEs Engage CSR? - An Application of Social Capital Perspective

中小企業 (SMEs)資源相對缺乏下，如何推動企業社會責任 (Corporate Social Responsibility，CSR)？過去研究指出社會資本理論較適合用來研究SMEs如何推動CSR。然而，文獻並未進一步探討社會資本各構面與CSR之多重動態性關係。本文係根據社會資本理論，選取歐萊德等四家臺灣SMEs，進行個案分析。重要發現如下：第一、建立認知社會資本：創業者的理念、使命感與價值觀，是驅動SMEs執行CSR的主要因子。第二、有效運用關係社會資本：透過與內外夥伴關係的合作互動，推動環境面向 (降低環境污染)與經濟面向 (產品與服務改善)的CSR。第三、形成企業內外部的結構社會資本：系統化、整合性地推動CSR。最後，三類社會資本會對CSR產生正向動態影響，再經由CSR反饋促進永續社會資本，形成正向雙向循環，有利SMEs建構差異化的競爭優勢。

 

How do Small and Medium-sized Enterprises (SMEs) lack of resources engage in Corporate Social Responsibility (CSR)? Previous research pointed out that social capital can be applied to study how SMEs facilitate CSR. However, the existing literature has not yet further discussed how each dimension of social capital dynamically interacts with CSR. According to social capital theory, this paper conducts case studies on four Taiwan-based SMEs, including the O’right International Corporation. Our important findings are as follows. Firstly, to form cognitive social capital, founder’s belief, commitment, and values play a key role in driving SME’s engagement in CSR. Secondly, to effectively use relational social capital, SMEs tend to engage in environment-related CSR practices, such as lowering environmental pollution, and economy-related CSR practices, such as product and service improvement through cooperation with internal and external stakeholders. Thirdly, to establish internal and external structural social capital, SMEs are inclined to systematically and integratively engage in CSR. Lastly, the aforementioned three kinds of social capital will positively and dynamically impact on CSR, which in turn facilitates sustainable social capital forming a positive loop that benefits SMEs in building differentiable competitive advantage.