第二篇 管理議題 管理的社會責任與企業倫理 5 各節重點 5.1 討論社會責任的定義及影響決策的社會責任因素 第二篇　管理議題 5 管理的社會責任與企業倫理 各節重點 5.1 討論社會責任的定義及影響決策的社會責任因素 5.2 解釋綠色管理的定義及組織邁入綠色產業的方法 5.3 探討導致道德與不道德的因素 5.4 描述管理者在促進企業倫理中所扮演的角色 5.5 討論現今的社會責任與道德的議題

5.1 什麼是社會責任？ What is Social Responsibility

從義務到積極回應到責任 From Obligation to Responsiveness to Responsibility 古典派觀點認為管理唯一的社會責任就是追求最大的利潤。 The Classical View Management’s only social responsibility is to maximize profits (create a financial return) by operating the business in the best interests of the stockholders. Expending the firm’s resources on doing “social good” unjustifiably increases costs that lower profits to the owners and raises prices to consumers. 社會義務是指公司為了符合其在經濟與法律上的義務而從事的社會活動，且企業僅從事義務範內的活動。 Social Obligation - the obligation of a business to meet its economic and legal responsibilities and nothing more.

社會經濟觀點認為管理的社會責任不只是追求利潤，還應保護 改善社會福祉。 The Socioeconomic View Management’s social responsibility goes beyond making profits to include protecting and improving society’s welfare. Corporations are not independent entities responsible only to stockholders. Firms have a moral responsibility to larger society to become involved in social, legal, and political issues. “To do the right thing”

社會回應 是指企業致力於社會活動以回應大眾的社會需求。 Social Responsiveness - when a firm engages in social actions in response to some popular social need. 社會責任 的定義如下：企業在履行法律與經濟利益的義務之外，做對的事及對社會有益的行動。 Social Responsibility - a business’s intention, beyond its legal and economic obligations, to do the right things and act in ways that are good for society.

Should Organizations Be Socially Involved 組織應該參與社會事務嗎？ Should Organizations Be Socially Involved 若干研究探討企業若參與社會事務與經濟績效之關聯，研究 顯示兩者之間雖有些許正相關，但仍未確定。因兩者的關係取 決於各種因素，如公司規模、工業化、經濟狀況或環境監管等。 Numerous studies have examined whether social involvement affects a company’s economic performance. Although most found a small positive relationship, no generalizable conclusions can be made because these studies have shown that relationship is affected by various contextual factors such as firm size, industry, economic conditions, and regulatory environment.@ 社會檢視是運用某些社會或環境的指標，來做投資決策。 Social Screening - applying social criteria (screens) to investment decisions.

Green Management and Sustainability 5.2 綠色管理與永續性 Green Management and Sustainability 綠色管理 – 管理者關注組織對自然環境所造成的衝擊。 Green Management – managers consider the impact of their organization on the natural environment.

How Organizations Go Green 組織如何邁入綠化？ How Organizations Go Green 守法途徑又稱作淺綠，即企業盡社會義務，僅做法律所要求 的。在此方式下，組織對環保議題並不敏感，它們僅遵守法律、 規則和規範，而不會去挑戰法律，對綠化的貢獻也僅只於此。 Legal (or Light Green) Approach - firms simply do what is legally required by obeying laws, rules, and regulations willingly and without legal challenge. 當組織對環保議題擁有較高的敏感度，便會採取市場途徑。這樣的組織會對顧客的環境偏好有所回應，顧客在環保產品上的任何要求，組織都會盡可能提供。 Market Approach - firms respond to the preferences of their customers for environmentally friendly products.

利害關係人途徑是第三種途徑，是指組織盡力回應多數利害關係人的需求，如員工、供應商或社區等團體對環保的要求。 Stakeholder Approach - firms work to meet the environmental demands of multiple stakeholders —employees, suppliers, and the community. 積極途徑或稱為深綠，是指組織致力於尋求方法保護地球自然資源，展現對環境之最高敏感度並善盡社會責任。 Activist Approach ( or Dark Green) - firms look for ways to respect and preserve the environment and be actively socially responsible.

How Organizations Go Green 組織如何邁入綠化？ How Organizations Go Green 管理者和組織有能力保護及保留自然環境，有些組織僅做到 法律所規範的要求，也就是僅履行了應盡的社會義務。

Managers and Ethical Behavior 5.3 管理者與企業倫理行為 Managers and Ethical Behavior Pacific Gas and Electric Company (PG&E) was letting a toxic chemical called Hexavalent Chromium 6 spread throughout the Hinkley water supply, and that this was in turn causing hundred of residents to get cancer and other deadly diseases. AU Optronics Corp the nation’s second-largest LCD panel maker, yesterday said former research executives stole trade secrets from the company and supplied them to a Chinese rival in exchange for hefty rewards and employment. Erin Brockovich 2012/10/16 倫理 是指決定行為對錯的原則、價值和信念。 管理者所做決策不僅要考量過程，還需考慮有誰會被結果影響。 Ethics - principles, values, and beliefs that define right and wrong behavior. Many decisions that managers make require them to consider both the process and who’s affected by the result.

Ethics in an International Context 國際環境下的道德議題 Ethics in an International Context 雖然有共通的道德信念存在，但不同國家間社會與文化的差 異，才是決定行為道德或不道德的重要因素。 美國有「反境外貪腐行為法」(Foreign Corrupt Practices Act, FCPA) 的規範，所有蓄意對外國政府的貪污行賄行為皆屬違法，然而就算有這樣的法律仍不能減少道德兩難的局面。 Ethical standards are not universal Social and cultural differences determine acceptable behaviors. Foreign Corrupt Practices Act It is illegal to corrupt a foreign official, yet “token” payments to officials are permissible when doing so is an accepted practice in that country.

Exhibit 5-6: Ten Principles of the UN Global Compact

Encouraging Ethical Behavior 5.4 提升道德行為 Encouraging Ethical Behavior 員工甄選 Hire individuals with high ethical standards. 道德規範與決策原則 Establish codes of ethics and decision rules. 高階主管的領導 Lead by example. 工作目標與績效評估 Set realistic job goals and include ethics in performance appraisals.

提供道德訓練 Provide ethics training. 獨立的社會稽查 Conduct independent social audits. 提供正式的保護機制 Provide support for individuals facing ethical dilemmas.

員工甄選 Employee Selection 甄選的過程 ( 包含面談、測驗、 背景調查等等 ) 應視為瞭解每個 個體的機會，瞭解的範圍包括道 德發展程度、個人價值觀、自我 意識強度、內外控等。 The selection process (interviews, tests, background checks…) should be viewed as an opportunity to learn about an individual’s level of moral development, personal values, ego strength, and locus of control.

Codes of Ethics and Decision Rules 道德規範與決策原則 Codes of Ethics and Decision Rules 道德準則不明確會造成員工的困 擾，道德規範是記載組織基本價 值觀，以及對員工道德標準期望 的正式說明，是可以降低上述不 明確情況的普遍選擇。 Uncertainty about what is or is not ethical can be a problem for employees. Code of Ethics - a formal statement of an organization’s primary values and the ethical rules it expects its employees to follow.

Exhibit 5-7: Code of Ethics Cluster 1: Be a Dependable Organizational Citizen Exhibit 5-7: Code of Ethics p.164 道德規範應明確地規定員 工的所作所為，或鬆散地 讓員工可以自由判斷？根 據調查發現，其內容可以 歸納出三個範疇。 The code of Ethics should be specific enough to show employees the spirit in which they’re supposed to do things yet loose enough to allow for freedom of judgment. Cluster 2: Do Not Do Anything Unlawful or Improper That Will Harm the Organization Cluster 3: Be Good to Customers

Exhibit 5-7: Code of Ethics

Exhibit 5-7: Code of Ethics (cont.)

管理者在做道德規範管理時，可遵循以下幾點建議： Managers should develop the code of ethics as the following： 　1. 領導人應樹立恰當的行為準則，並獎賞表現道德的人。 Organizational leaders should model appropriate behavior and reward those who act ethically. 　2. 所有的管理階層都應該不斷重申道德規範的重要性，並一　　致性地懲處違反的人。 All managers should continually reaffirm the importance of the ethics code and consistently discipline those who break it. 　3. 組織的關係人(員工、顧客等)也應被認為是道德規範的一部分，予以發展或改善。 The stakeholders(employees, customers…) should be considered as an ethics code is developed or improved.

　4. 管理者應定期傳遞並加強道德規範。 Managers should communicate and reinforce the ethics code regularly. 　5. 當員工面對道德的兩難時，管理者應使用五個步驟(見圖表5-5 )引導員工。 Managers should be use the five-step process to guide employees when faced with ethical dilemmas.

Job Goals and Performance Appraisal 工作目標與績效評估 Job Goals and Performance Appraisal 在目標不切實際的壓力下，即使是有 道德感的員工也會覺得毫無選擇，只 能以各種手段達到目標。因此，績效 評估的重點應同時納入結果與手段。 Under the stress of unrealistic goals, otherwise ethical employees may feel they have no choice but to do whatever is necessary to meet those goals. To encourage ethical behavior, both ends and means should be evaluated.

提供道德訓練 Ethics Training 許多組織會藉由舉辦研討會、講習會和類似的道德訓練計畫， 來提升員工的道德行為，並可增加企業對道德問題的認知。 The evidence shows that teaching ethical problem solving can make an actual difference in ethical behaviors, that training has increased individuals’ level of moral development. And, the ethics training also increases awareness of ethical issues in business.

獨立的社會稽查 害怕行跡敗露是嚇阻不道德行為的重要因素，獨立稽查能評 估決策與管理實務是否符合組織的道德規範，而這增加了不 當行為曝光的可能性。 The fear of being caught can be an important deterrent to unethical behavior. Independent social audits, which evaluate decisions and management practices in terms of the organization’s code of ethics, increase that likelihood. Fake Cosmetics

提供正式的保護機制 Protective Mechanisms 當員工面臨道德的兩難時，需要一個保護的機制，讓他們能無懼地做出對的選擇。有些組織會設道德顧問，讓員工面臨道德兩難時，可以找到諮詢的對象，而這些道德顧問也會鼓吹對的道德選擇。 Employees who face ethical dilemmas need protective mechanisms so they can do what’s right without fear of reprimand. An organization might designate ethical counselors for employees facing an ethical dilemma. These advisors also might advocate the ethically “right” alternatives.

5.5 今日世界的社會責任與道德議題 管理者兩個特別重要行動：道德領導和保護舉發弊案的員工。 Social Responsibility and Ethics Issues in Today’s World 管理者兩個特別重要行動：道德領導和保護舉發弊案的員工。 Two actions seems to be particularly important for managers：ethical leadership and protecting those who report wrongdoing. 道德領導 Ethical Leadership 管理者的作為，對員工的決定 是否符合道德有重大的影響。 What managers do has a strong influence on employees’ decisions whether to behave ethically.

Colgate-Palmolive CEO Reuben Mark Colgate-Palmolive Reuben Mark called Herb Baum and told him he had a copy of Dial’s strategic marketing plan that had come from a former Dial salesperson who recently had joined Colgate-Palmolive. ((( ))) Dial Dial CEO Herb Baum

Exhibit 5-9 : Becoming an Ethical Leader Be a good role model by being ethical and honest. Tell the truth always. Don’t hide or manipulate information. Be willing to admit your failures. Share your personal values by regularly communicating them to employees. Stress the organization’s or team’s important shared values. Use the reward system to hold everyone accountable to the values.

保護舉發弊案的員工(吹哨者)　管理者必須建立一個能傾聽 員工抱怨及抗議的企業文化。 Whistle-Blower - individuals who raise ethical concerns or issues to others.

社會企業家精神 Social Entrepreneurship 社會企業家是指個人或組織尋求機會，使用實用的、創新 的並具有永續性的方法來改善社會。商業企業家與社會企業家 最大的不同在於：商業企業家著重於經濟利益，而社會企業家 則注重社會變遷。 Social Entrepreneur - an individual or organization who seeks out opportunities to improve society by using practical, innovative, and sustainable approaches. What business entrepreneurs are to the economy, social entrepreneurs are to social change. Social entrepreneurs want to make the world a better place and have a driving passion to make that happen.

Business promoting Positive Social change 促進正面社會改變 Business promoting Positive Social change 企業的慈善事業 企業的慈善事業是 企業解決社會問題的有效途徑。 Corporate philanthropy can be an effective way for companies to address social problems. 員工參與志工工作 員工參與志工工 作是企業促進社會變遷的另一個方法。 Employee volunteering is another popular way for business to be involved in promoting social change.