本文主要在探討企業的社會責任準則與驗證機制對於從事代工業台商影響，透過社會責任的定義和理論了解這套機制不足之處。而這樣的運作模式主要源於運動用品產業，故本文選定以工序複雜，人力需求最多的運動鞋業做為主要的研究對象，藉由訪談與現場實際觀察，試圖理解台商的因應方式與態度。本研究發現，企業社會責任的落實，是一段不斷學習與教育的過程，並且強調持續進步，永續發展，因此該機制的推行應首要重視企業存在的本質。各界反血汗工廠運動，迫使品牌商在社會責任的執行策略上，選擇對供應商進行稽核評等。台商代工身處在供應商的角色，為因應這過程，對公司的組織與文化要做出調整，並且要思考勞力分配的問題。雖然規定的細則，是實際操作的指標，但也可能與實際管理面上相衝突。因此如何從中取得平衡，維持利潤，考驗台商的智慧，也取決於老闆的社會責任思維。 This parper discusses corporate social responsibility code of conduct and certification system’s influence toward Taiwan OEM/ODM industries and finds out the shortcomings of the system through theoretical arguments. This study chooses sports footwear manufacturer to be the major target of discussions and attempts to understand the reactions and attitude of Taiwanese corporations through interviews and participant observation. The research discovers that the practice of corporate social responsibility is an ongoing process of learning and focuses on progress and sustainable development. The anti-sweatshop activity forces brand name manufacturers to evaluate suppliers, and Taiwanese business subcontractors as suppliers have to adjust the organization and business culture in order to meet the standard. Although the detail of the code are indicators, they still might contradict the reality. To reach a balance and keep profit are challenges to the Taiwanese corporations.
