本論文透過倫理、企業倫理、企業的社會責任、公司治理這些關鍵詞之各種文獻的探討並加以定義，並透過德、日兩國有關企業倫理與社會責任的個案之歸納分析，來探討德國 (歐洲 )與日本 (亞洲) 企業之企業倫理與社會責任之演變，來找出可供日後企業經營者能對消費者、社會大眾，甚至國家、人類可帶來正面之影響。 探討過程中除了瞭解兩國企業倫理與企業社會責任之演變外，同時確認倫理 → 企業倫理 → 企業的社會責任 → 公司治理之前後因果關聯，驗證了本論文之研究架構，得出了以下結論：「確認如有正面之企業倫理觀念並確實執行，確實可帶來正面的企業形象、競爭力等提升之影響；反之，則醜聞盡出，影響企業形象，甚至導致企業倒閉或重整。」 This thesis analyses the development of Western and Oriental corporate through the cases studies of German and Japanese corporate, and attempts to find out whether corporate could get the benefits from Business Ethics and Corporate Social Responsibility and bring the positive effects to the public. After researches lots of Papers which concerning about Ethics, Business Ethics, Corporate Social Responsibility and Corporate Governance, and analyses the cases of German and Japanese corporate, this thesis confirms the causal relation among Ethics, Business Ethics, Corporate Social Responsibility and Corporate Governance, and reaches a conclusion: to execute the positive Business Ethics and Corporate Social Responsibility rightly could bring the raise of the reputation and competitive power of a corporate; otherwise, the worst situation could be a fatal result.
