論文名稱：企業實施社會責任認證問題分析-以SA8000為例
總頁數：125頁
校(院)所組別：中國文化大學商學院國際企業管理學系研究所
畢業時間及提要別：九十九年度第二學期碩士學位論文提要
研究生：鄭惠方 指導教授：楊台寧
論文提要內容：
近年來，企業社會責任議題漸漸浮上檯面，全球最具影響力的管理大師之一—Michael Porter，近期也將研究焦點放在企業社會責任上，強調企業社會責任應該是公司的核心營運策略之一。
觀之國內，對於企業社會責任概念上屬萌芽階段，對SA8000社會責任管理系統認證仍有進步之空間，故本研究在於探討企業對以全球第一個企業社會責任標準認證SA8000（SocialAccountability 8000）面臨的複雜性困境，以瞭解企業實施SA8000認證之現況及重要度認知之問題調查分析。提供有意願申請者之參考，所得到的結果如下：
1.產業類別與SA8000認證複雜性問題並無顯著差異。
2.公司員工人數與SA8000認證複雜性問題有顯著差異。
員工人數愈多的企業SA8000認證複雜性問題符合大廠對
於勞動條件的要求，較小型的企業資源有限所以較有複雜
性問題。例如認為SA8000認證流程繁雜、認為SA8000認
證供應商難以配合、認為SA8000認證引導與工具不足。
3.公司營業額與SA8000認證複雜性問題有顯著差異。
營業額愈大的企業，規模愈大，其管理制度愈健全SA8000
認證複雜性問題符合大廠對於勞動條件的要求，較小型的
企業營業額 1 億以下的公司可能較有複雜性問題，多
仍採取被動。例如認為SA8000認證流程繁雜、認為
SA8000認證資源與時間不夠、認為SA8000認證認證審核
太麻煩、認為SA8000認證供應商難以配合。
4.外銷、內銷與SA8000認證複雜性問題並無顯著差異。
但內銷的企業有近五成仍處於觀望型的回應，外銷面對
歐美的壓力，亦紛紛對當地企業要求符合一定的勞動水
準。
Enterprises Analysis of Social Accountability：
A Case Study SA8000
Student: Hui-Fang Cheng Advisor: Prof . Tai–Ning Yang
Chinese Culture University
ABSTRACT
The issues of Corporate Social Responsibility (CSR) have received much attention from business and academic in recent years. Michael Porter, one of the most influential gurus in business strategy, emphasizes and promotes CSR as part of a company’s core strategy. The purposes of this study are to explore companies’ views of SA8000, the benefits/costs of pursuing SA8000, and companies’ future moves about SA8000.
In view of China, the concept of corporate social responsibility for an embryonic stage, the SA8000 social responsibility management system certification is still room for improvement, and therefore this study is to explore the business to the world's first corporate social responsibility standards certification SA8000 (SocialAccountability 8000) Face the difficulty to understand the business status of the implementation of SA8000 certification and recognition of the importance of investigation and analysis. Applicants will provide a reference. The results obtained were as follows:
1. Type and SA8000 certification is no significant difference in the complexity of the problem.
2. SA8000 certification company employees and the complexity of the problem have significantly.
The more the number of employees of enterprises SA8000 certification for the complex nature of working conditions meet the requirements of manufacturers, smaller companies with limited resources so the more complex issues. SA8000 certification process such that the complex that is difficult to meet the SA8000 certification providers, guidance and tools that lack of SA8000 certification.
3. The company turnover and the complexity of the problem SA8000 certification have significantly.
For example, SA8000 certification process that complicated, that the SA8000 certification is not enough resources and time that the SA8000 certification certification audit too much trouble, that is difficult to meet the SA8000 certification providers.
4. export, domestic and SA8000 certification have no significant difference in the complexity of the problem.
Nearly half of domestic enterprises, but there are still in a wait-and-see.type， response, export the face of pressure from Europe and America also have on local businesses to meet certain labor standards requirements of certain labor standards together.
