企業社會責任的檢視與分析：以國泰金控與臺灣太古可口可樂為例

Research on Ethnic Identity of Hakka Social Enterprises

企業社會責任是道德與意識的集合體，論述政府機構、股份有限公司、社會企業及個人都有責任應對社會做出貢獻。企業社會責任與內外部公司治理及政府監督機制有著積極的關聯性，包括董事會的領導階層、獨立董事的獨立性、機構擁有權、獨立中介機構的追蹤和反收購、併購條款等。持續、長期地參與企業社會責任對企業的股票價值和債券價格都有類似的保險效應及加分作用，第二次或隨後的負面事件發生後，發現效果會迅速消失或減少。本研究以國泰金控和臺灣太古可口可樂為例，從社會與政策兩面向分析環境及能源政策、社會共榮認同感、社會公益和女力及包容關懷議題等， 期能促進企業對社會責任的重視與關懷。

Corporate Social responsibility is a collection of ethics and consciousness, and it is discussed that government agencies, joint stock companies, social enterprises and individuals have the responsibility to contribute to society. Corporate social responsibility is positively linked to internal and external corporate governance and oversight mechanisms, including the leadership of the Board of directors, the independence of independent directors, institutional ownership, tracking and anti-takeover of independent intermediaries, and M & amp; a terms. Continuous, long term participation in CSR has a similar insurance effect on the stock and bond prices of the enterprise, and after the second or subsequent negative events, the discovery effect will quickly disappear. Taking Cathay Pacific financial holding Group and Swire Coca-Cola in Taiwan as examples, this study promotes the promotion and care of corporate social responsibility from the aspects of social and policy-oriented analysis of environmental and energy policies, social co-prosperity identity, social welfare and women’s power and inclusive care issues.