| 摘要: | 全球化危機，例如溫室效應引發的氣候變遷，貧富差距的擴大惡化，甚至新冠疫情所造成的醫療體系崩潰等問題，益發突顯以政府組織為主體的全球治理之重要性。由於環境、社會與治理是所有人類的責任，遂有聯合國規劃17項永續發展目標，做為各國政府及民間組織合作解決上述問題的指導原則。公司治理基於公共問責制，以非政府組織的社會企業為主體承擔企業社會責任。除營利為主的傳統企業外，社會企業也包含非營利組織和身兼營利與非營利混合體的合作社。
我國政府推動公司治理係基於經濟合作暨發展組織的六項原則，設計「公司治理3.0版永續發展藍圖」做為企業推動公司治理機制之指引。目前該藍圖適用對象為上市上櫃公司。本研究將此做為對照，藉由個案研究、深度訪談和目標與關鍵結果法，以主婦聯盟為例，檢視合作社治理的營運目標與落實企業社會責任。
本研究發現合作社推動公司治理猶待努力。主婦聯盟目前依據國際合作聯盟的合作社七大原則治理，其中包括社員民主和經濟參與原則。但公司治理機制的確可以做為合作社未來在引領企業創新、改善組織管理、照顧利害關係人、健全評鑑標準與準則之參考。故本研究建議政府及合作社宜因應國際趨勢調整相關法規與政策，方能全方位落實企業社會責任，實踐永續發展目標。
The global crisis, such as the climate change triggered by the greenhouse effect, the widening and worsening of the gap between the rich and the poor, and even the collapse of the medical system caused by COVID-19 pandemic, has increasingly high-lighted the importance of global governance with government organizations as the mainstay. Since environmental, social and governance (ESG) issues are the responsi-bility of all human beings, the United Nations has planned 17 sustainable development goals (SDGs) as the guiding principles for governments and civil organizations to work together to solve the above problems. Corporate governance, based upon the public accountability system, takes social enterprises in the form of non-governmental organ-izations as the main body to undertake this goal called corporate social responsibility (CSR). In addition to for-profit organizations like traditional enterprises, social enter-prises also include non-profit organizations (NPOs) and cooperatives that are a mixture of for-profit and non-profit.
The ROC government's promotion of corporate governance is based on the six principles of the Economic Cooperation and Development Organization (OECD), in-cluding "Implementing Corporate Social Responsibility", and designing the "Corporate Governance 3.0 Blueprint for Sustainable Development" as a guide for companies to promote corporate governance mechanisms. At present, the blueprint is applicable to companies listed on the OTC. This study uses this as a comparative reference, using case studies, in-depth interviews, and objectives and key results (OKR) methods, taking the Homemakers Union Consumer's Co-operative as an example, to examine the operational goals of cooperative governance and the implementation of corporate social responsibilities.
This study found that cooperatives still need to work hard to promote corporate governance. Although the Homemakers Union Consumer's Co-operative currently gov-erns in accordance with the seven cooperative principles of the International Coopera-tion Alliance (ICA), including the principles of democratic member control as well as member economic participation, the corporate governance mechanism can indeed be used as a reference in the future to lead enterprise innovation, improve organizational management, take care of stakeholders, and improve evaluation standards and guide-lines. Therefore, this study suggests that both the government and cooperatives should adjust relevant laws and policies in response to international trends in order to effec-tively implement corporate social responsibility and achieve sustainable development goals. |
