在經濟全球化的背景之下，企業對我們日常生活的影響日益增大。為了企業的永續經營，企業在追求利益與經營績效的同時，已不能再忽視企業社會責任的重要性。 企業的社會責任(Corporate Social Responsibility，簡稱CSR)發源自二十世紀工業發展極盛的先進國家，和歐美等先進國家相較之下，亞洲國家在CSR概念的起步可說是晚的。日本企業近年積極地與政府協商溝通，致力開發對環境影響低的技術或產品，他們推動CSR的決心是值得其他亞洲國家效法與學習的。因此本研究旨在探討日系企業的CSR，希望透過了解日系企業CSR的作法，使台灣也能夠更加重視此概念。 本論文研究結果如下： 1 、美國與日本CSR的發展過程不同所以造成本質上也有些許的差異。 2、在有關實行CSR與否是否影響企業收益性、競爭力的研究中，發現CSR與企業收益具有正向關係，且未來CSR若與企業經營策略結合，可為企業帶來新的競爭力。 企業將CSR導入經營策略已成未來趨勢。但另一方面政府也必須扮演好帶領企業導入CSR的角色，訂立相關法律使企業有標準可循，同時也必須將CSR納入國家發展政策的考量中，以期未來帶來更多的發展機會。 With the rapid development of economic and the process of globalization,the effect of companies to human is bigger than more.For example,environment pollution,exploitation of labor or bankruptcy on purpose.In the awakening of the awareness of mankind,human has bad image of the corporations.As a result,corporate social responsibility has become a global public issue in recent years. The goal of CSR is to embrace responsibility for the company''s actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere. Furthermore, CSR-focused businesses would proactively promote the public interest by encouraging community growth and development. After the analysis,I got some result by this paper： 1、Because of the process of CSR development of America and Japan are different, the quality is not the same. 2、Corporate social responsibility can be a driver positively related the financial performance.By the way,if corporations do this way,they can create competitive advantages and win human’s respect. In the future,we hope the government can create some strategies for companies to do corporate social responsibility because that can enterprise promotion of international competitiveness.
