近年來有愈來愈多的企業重視企業社會責任，然而大部分企業仍停留在藉由公益活動所帶來正面效益，卻鮮少深入了解這些活動對參與者產生多大價值？本研究以服務主導邏輯為基礎，嘗試去說明企業社會責任及價值共創的關係。
本研究運用質性研究法的個案研究法以及相關文獻進行分析，以「永達保險經紀人」作為研究個案，探討個案公司如何與利害關係人共創出價值，進一步而言，本研究將利害關係人情感、認知、行為及自我肯定之關係經驗，連結至個案公司之關係建立過程，呈現出雙方價值共創之脈絡。本研究所得可提供給企業相關部門，以便往後推展企業施行CSR時有較充足的參考依據。
Recently, more and more enterprises attach importance to Corporate So-cial Responsibility (CSR). However, most enterprises only focus on the positive effects that public welfare activities bring, but they rarely understand the values that these activities create for participants. This study, based on the ser-vice-dominant logic, attempted to explain the correlation between CSR and value co-creation.
This study applied the case study method of qualitative research and lit-erature review to discuss how the case company of EVERPRO Insurance Brokers Co., Ltd. creates values together with stakeholders. This study further associated stakeholder emotions, perceptions, actions, and self-acknowledgement with the case company’s process of establishing the relations, in order to present the path of value co-creation. The research result can provide relevant corporate departments with a robust basis for promoting CSR in the future.
