在臺灣，企業受到國際潮流及政府政策推動影響，逐漸重視企業社會責任(Corporation Social Responsibility，CSR)，並建議企業推動社會責任時，應從環境永續、社會公益的觀點來思考社會責任策略。社會企業 (Social Enterprises，SE)，是以商業模式解決特定社會問題的組織，為非營利組織與營利企業間尋得一種可以兼顧社會目的與利潤的平衡模式，為現今社會問題提供另一種解決途徑。我國行政院經由跨部會整合推動下，引導企業CSR資源投資或參與社會企業，期望經由兩者協力合作，創造出企業與社會都獲得利益的契機。
本文依據主管機關規範，針對2016年上市上櫃食品類股企業應公開揭示之企業社會責任報告書之內容，蒐集企業與社會企業協力合作或商業交易活動案例，進而探討企業運用社會責任與社會企業協力合作策略之執行概況，並經由策略評估與論證，提出研究結論與建議。
In Taiwan, under the influence of international trend and the effectiveness of government policy, the Corporation Social Responsibility (CSR) has been taken more seriously by the corporate. The research suggests that the corporate CSR strategy should focus on the environmentally sustainable development and social welfare. Social Enterprises (SE) is an organization that resolves certain social problems with the business model. Between non-profit organization and profit-seeking enterprise, SE can serve as a balance model for both social goal and profits, providing another solution for the current social issue. The Executive Yuan has guided the resource investment of corporate CSR and the participation of SE by the interdepartmental integrative promotion, which hopes to create profitable opportunities for both corporate and society by the aforementioned cooperation.
The research, according to the regulation from the regulatory authority, was targeted at the content of corporate CSR report for 2016 listed and over-the-counter (OTC) food industry, which should be open for public disclosure, and collected the case study of society-business collaborative cooperation and business transactional activities to further discuss the execution overview of the strategies that was applied in the CSR and society-business collaborative cooperation. In conclusion, after the analysis of policy content and availability with evaluation and demonstration of the strategies, the research has concluded the result and future suggestions.
