隨著商業環境與社會認知的變遷，企業社會責任與公司治理已成為當前企業經營管理與品牌提昇的重要議題。本研究運用系統思考觀點及因果環路圖分析方法，重新檢視企業社會責任、公司治理評鑑與企業策略發展之相互關聯性與因果回饋關係。透過三家企業實務個案之分析與專家訪談，分別從經濟、社會、環境等三個構面探討以發掘能帶動企業持續成長之策略藍圖。研究結果顯示，企業社會責任與公司治理評鑑之推動，從經濟、社會、環境等構面皆可能與企業策略發展與執行形成相互共生之正向回饋環路，進而帶動企業增長。本研究另將公司治理評鑑各指標構面結合企業社會責任進行因果環路圖分析，以協助企業瞭解影響其成長因素之相互關聯性。企業若能依此架構運用系統思考發展策略，能事先推演可能之策略成果與實務管理意涵，降低策略錯誤之風險，促進更有效之行動方案。
This study aims to review the relationship between individual system elements- Corporate Social Responsibility (CSR), corporate governance and corporate strategy, by applying systems thinking and analysis with causal loop diagram (CLD). From economic, social, and environmental aspects, real world case studies and in-depth expert interviews with executive managers and industry practitioners were conducted to explore the corporate growth systems with the interactive functions between CSR, corporate governance and strategic development and execution. The research results suggest the possibility of building positive feedback system structures with designated execution of CSR-related activities and corporate governance with economic, social, and environmental values. From the systems perspective, the identification of corporate growth factors and the proposed causal loop diagrams could be used as a strategy map that facilitate reinforcing corporate growth and more sustainable business models for multiple business objectives and social values.
