影響製造業台商海外子公司企業永續作為之因素──尾巴搖狗不稀奇？

Factors Affecting the Corporate Sustainability Actions Undertaken by Foreign Subsidiaries of Taiwanese Businesses in the Manufacturing Industry: Is the Tail Wagging the Dog Common?

以多國公司為對象之研究，過去多研究母公司之企業永續國際化，鮮少以地主國子公司為研究對象。本研究聚焦於地主國子公司，問題為探討影響製造業台商海外子公司企業永續作為主被動因素。採多重個案研究法，針對十家台商海外子公司收集資料，本研究發展出影響海外子公司企業永續作為因素之整合性架構，且發現地主國子公司之企業永續作為主動與被動作為同時存在，有些地主國子公司之永續作為甚至較母公司多。本研究認為地主國子公司採取永續時，若可建立企業永續競爭優勢越多，或越具備委託授權（mandate）角色為集團建立企業永續競爭優勢，則子公司傾向採取主動作為程度越高，且母公司越傾向支持。此發現連接委託管理與企業永續理論，有別於過去傳統國際企業理論，補足地主國子公司企業永續理論之不足。

This study investigates subsidiary companies located in host countries (hereafter referred to as “host country subsidiaries＂) and the factors determining whether foreign subsidiaries of Taiwanese businesses actively or passively take corporate sustainability actions. The multiple-case design method is used to collect data from 10 foreign subsidiaries of Taiwanese businesses, and an integrated framework is developed for the factors prompting foreign subsidiaries to take corporate sustainability actions. The results demonstrate that host country subsidiaries both actively and passively take corporate sustainability actions, and that some host country subsidiaries take more corporate sustainability actions than do parent companies. This study asserts that when taking corporate sustainability actions, host country subsidiaries that gain more competitive advantages from such actions or possess stronger mandate roles in creating such advantages are more inclined to actively take corporate sustainability actions and that their parent companies are more inclined to support their subsidiaries. This finding, which is supported by entrusted management theories and corporate sustainability theories, differs from conventional business theories and supplements the current theories associated with corporate sustainability in host country subsidiaries.