企業倫理係公司治理的核心價值，更是企業永續經營的基石，企業社會責任會在近年受到舉世矚目，其實是因為過去十多年，全世界企業倫理的敗壞！ 企業社會責任係指企業在創造利潤、對股東負責時，並注意其他利害關係人所關切之議題，為所有利害關係人創造價值，以達到企業永續經營為目的。 本研究自企業倫理啟動，研習企業倫理的內涵，從企業、投資大眾、員工、整體社會及環境等面向探討推動企業社會責任之必要，並簡要介紹企業社會責任的國際發展趨勢。企業除了重視倫理之外亦兼顧到社會及經濟利益，以此核心價值引導公司治理，兼顧達成企業永續經營和體現企業社會責任。 透過研究金管會制定最佳實務守則、規範公司於年報與公開說明書揭露履行社會責任情形、強制上市（櫃）之特定公司編製企業社會任報告書，並每年辦理相關座談會等，了解主管官署持續推動企業社會責任的作為；並藉由研究國際先進國家相關法規及作為，拾得些許心得提出建議一二，期能幫助企業提升競爭優勢與社會價值，並與社會共同追求永續發展，為本研究所企盼。 The Business Ethics behavior of companies is recognized as a cornerstone of good corporate governance as well as the foundation of sustainability. Corporate governance has shifted to address issues of ethics, accountability, transparency, and disclosure, because of the corruption of business ethics since past decade. CSR is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. This study is concerned with the connotation of Business Ethics and the necessity of corporate social responsibility. We also introduce the trend of international development of CSR as a vehicle for incorporating social and environmental concerns into the business decision-making process, benefiting not only financial investors but also employees, consumers, and communities. Researching through the regulation of FSC Best Practice, Corporate Social Reports by listed companies and the relevant seminars, we hope this study could guide enterprises enhancing competitiveness and creating values as well as pursuing sustainability with communities.
